INCOME TAX—Cont.

26 CFR 702.9037–1, –2, revised; payments from the Presidential Primary Matching Payment Account (REG–149475–07) 9, 510 Publications:

Update to Publication 1187, Specifications for Filing Form

1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magnetically (Revised 12-2006) (Ann 6) 5, 378 ; (Ann 19) 11, 624 Qualified films under section 199 (TD 9384) 16, 792 Qualified mortgage bonds (QMBs) and mortgage credit certifi cates (MCCs), average area housing purchase prices for 2008 (RP 17) 10, 549 Qualified tuition programs, applicable transfer tax provisions, publication of advance notice of proposed rulemaking (REG–127127–05) (Ann 17) 9, 512 Real estate mortgage investment conduit (REMIC) commercial

mortgage loan modification, hearing for REG–127770–07 (Ann 24) 13, 692 Regulations:

26 CFR 1.46–6, amended; 1.168(i)–3, added; application of normalization accounting rules to balances of excess deferred income taxes and accumulated deferred investment tax credits of public utilities whose assets cease to be public utility property (TD 9387) 16, 789 26 CFR 1.165–5, amended; abandonment of stock or other securities (TD 9386) 16, 788 ; correction (Ann 35) 17, 849 26 CFR 1.197–0, amended; 1.197–2(g)(5)(ii), revised; 1.197–2T, removed; 1.338–0, –1, –11, amended; 1.338–1T, –11T, removed; 1.338(i)–1, amended; 1.381(c)(22)–1(b)(7)(v), amended; 1.846–0, –4, amended; 1.846–2(d), revised; 602.101, amended; application of section 338 to insurance companies (TD 9377) 11, 578 26 CFR 1.199–0 thru –4, –7 thru –9, amended; 1.199–2T, –3T, –5T, –7T, –8T, removed; 1.199–5, added; TIPRA amendments to section 199 (TD 9381) 14, 694 26 CFR 1.199–0, –3, –7, –8, amended; qualified films under section 199 (TD 9384) 16, 792 26 CFR 1.367(b)–6, amended; stock transfer rules, carryover of earnings and taxes, correction to TD 9273 (Ann 33) 16, 826 26 CFR 1.468A–0 thru –8, removed; 1.468A–0T thru –9T, added; 602.101, amended; nuclear decommissioning funds (TD 9374) 10, 521 26 CFR 1.817–5, amended; diversification requirements for variable annuity, endowment, and life insurance contracts under section 817 (TD 9385) 15, 735 26 CFR 1.904–0, amended; 1.904(b)–0, added; 1.904(f)–0, –0T, –1T, –2T, –7, –7T, –8, –8T, added; 1.904(f)–1, –2, –3, amended; 1.904(g)–0, –0T, –1, –1T, –2, –2T, –3, –3T, added; 1.904(i)–0, added; 1.904(j)–0, added; 1.1502–9, revised; 1.1502–9T, added; treatment of overall foreign and domestic losses (TD 9371) 8, 447