INCOME TAX—Cont.

26 CFR 301.6343–2, amended; 301.6343–2T, added; 301.7425–3, amended; 301.7425–3T, added; changes to office to which notices of nonjudicial sale and requests for return of wrongfully levied property must be sent (TD 9344) 36, 535 ; correction (Ann 93) 42, 858 26 CFR 301.6404–0T, –4T, added; application of section 6404(g) of the Code suspension provisions (TD 9333) 33, 350 31 CFR 10.1 thru 10.7, 10.22, 10.25, 10.27, 10.29, 10.30, 10.34, 10.35, 10.50 thru 10.53, 10.60 thru 10.63, 10.65, 10.68, 10.70, 10.72, 10.73, 10.76, 10.77, 10.78, 10.82, 10.90, 10.91, amended; 10.73, removed; 10.71 and 10.72 redesignated as 10.72 and 10.73; new 10.71, added; regulations governing practice before the Internal Revenue Service (TD 9359) 45, 931 REMIC commercial loan modification (REG–127770–07) 50,

1171 Reporting and withholding requirements under section 409A for

calendar year 2007 (Notice 89) 46, 998 Research agreements, private business use (RP 47) 29, 108 Returns required on magnetic media (TD 9363) 49, 1084 Revenue rulings, RR 75–425 obsolete (RR 60) 38, 606 Revocations, exempt organizations (Ann 64) 29, 125 ; (Ann 65)

30, 236 ; (Ann 69) 33, 371 ; (Ann 73) 34, 435 ; (Ann 76) 36, 560 ; (Ann 86) 39, 719 ; (Ann 89) 41, 798 ; (Ann 96) 42, 859 ; (Ann 105) 45, 984 ; (Ann 111) 49, 1153 ; (Ann 115) 51, 1216 Safe harbor: for valuation under section 475 for dealers in secu rities and commodities (TD 9328) 27, 1 Standard Industry Fare Level (SIFL) formula (RR 55) 38, 604 Stocks:

Attribution of earnings and profits to stock of controlled for eign corporations (TD 9345) 36, 523 Corporate reorganizations, transfers of assets or stock follow ing a reorganization (TD 9361) 47, 1026 Post-grant restrictions added to previously vested stock

(RR 49) 31, 237 Subchapter T cooperatives, return required under section 6012

(TD 9336) 35, 461 Substitute forms:

W-2 and W-3, general rules and specifications (RP 43) 27, 26 941 and Schedule B (Form 941), general rules and specifications (RP 42) 27, 15 1096, 1098, 1099, 5498, W-2G, and 1042-S, rules and specifications (RP 50) 31, 244 And schedules, general rules and specifications (RP 68) 49,

1093 Suspension of:

Certain penalties and interest under section 6404(g)(1)

(Notice 93) 48, 1072 Tax-exempt status of organizations identified with terrorism

(Ann 70) 33, 371 Tax avoidance transaction involving foreign currency options

(Notice 71) 35, 472 Tax conventions:

U.S.-Angola, reciprocal exemption agreement (Ann 88) 42,

801

December 26, 2007 xiv 2007–52 I.R.B.