INCOME TAX—Cont.

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

1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically, 2008 revision (RP 30) 23, 1056 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 nonpersonal use vehicles (REG–106897–08) 25, 1175 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 1.1–1, amended; 1.170A–1, amended; 1.170A–1T, removed; 1.861–3, –8, amended; 1.861–3T, removed; 1.871–1, amended; 1.876–1, revised; 1.876–1T, removed; 1.881–1, –5, amended; 1.884–0, amended; 1.884–0T, removed; 1.901–1, amended; 1.901–1T, removed; 1.931–1, revised; 1.931–1T, removed; 1.932–1, revised; 1.932–1T, removed; 1.933–1, amended; 1.933–1T, removed; 1.934–1, revised; 1.934–1T, removed; 1.935–1, amended; 1.935–1T, removed; 1.937–1, amended; 1.937–2, –3, added; 1.937–2T, –3T, removed; 1.957–3, revised; 1.957–3T, removed; 1.1402(a)–12, revised; 1.1402(a)–12T, removed; 1.6012–1, amended; 1.6038–2, amended; 1.6038–2T, removed; 1.6046–1, amended; 1.6046–1T, removed; 301.6688–1, revised; 301.6688–1T, removed; 301.7701(b)–1, –9, amended; 301.7701(b)–1T, removed; source rules involving U.S. possessions and other conforming changes (TD 9391) 20, 945 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

June 30, 2008 xi 2008–26 I.R.B.