INCOME TAX—Cont.

26 CFR 31.3406(g)–1(f), amended; 301.6724–1, amended; information reporting and backup withholding for payment card transactions (REG–163195–05) 33, 366 26 CFR 301.6343–2, amended; 301.7425–3, amended; changes to office to which notices of nonjudicial sale and requests for return of wrongfully levied property must be sent (REG–148951–05) 36, 550 ; correction (Ann 94) 42, 858 26 CFR 301.6404–0, amended; 301.6404–4, added; application of section 6404(g) of the Code suspension provisions (REG–149036–04) 33, 365 ; (REG–149036–04) 34, 411 31 CFR 10.34, amended; regulations governing practice before the Internal Revenue Service (Circular 230) (REG–138637–07) 45, 977 31 CFR 300.0, amended; 300.7, .8, added; user fees relating to enrollment to perform actuarial services (REG–134923–07) 47, 1037 Publications:

1141, General Rules and Specifications for Substitute Forms W-2 and W-3, revised (RP 43) 27, 26 1167, General Rules and Specifications for Substitute Forms and Schedules (RP 68) 49, 1093 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S, update (RP 50) 31, 244 1187, Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magnetically (Revised 12-2006) (Ann 110) 48, 1082 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically, 2007 revision (RP 51) 30, 143 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), revised (RP 42) 27, 15 Qualified films under section 199 (REG–103842–07) 28, 79 ; cor rection (Ann 77) 38, 662 Qualified Payment Card Agent (QPCA), payment card transac tions (REG–163195–05) 33, 366 Qualified transportation fringes, smart cards, debit or credit

cards, or other electronic media, Rev. Rul. 2006–57’s effective date delayed from January 1, 2008 to January 1, 2009 (Notice 76) 40, 735 Qualified zone academy bonds, obligations of states and political

subdivisions (TD 9339) 35, 437 ; (REG–121475–03) 35, 474 Regulated investment companies (RICs), foreign tax credit

(TD 9357) 41, 773 Regulations:

26 CFR 1.21–1 redesignated as 1.15–1; 1.21–1 thru –4, added; 1.44A–1 thru –4, removed; 1.214–1, removed; 1.214A–1 thru –5, removed; 602.101, amended; expenses for household and dependent care services necessary for gainful employment (TD 9354) 41, 759 26 CFR 1.45G–0, –1, added; 1.45G–0T, –1T, removed; 602.101, amended; railroad track maintenance credit (TD 9365) 52, 1218