INCOME TAX—Cont.

Proposed Regulations:

26 CFR 1.41–6, –8, amended; 1.41–9, added; alternative simplified credit under section 41(c)(5) (REG–149405–07) 27, 73 26 CFR 1.642(c)–3, amended; 1.643(a)–5, amended; guidance under sections 642 and 643 (income ordering rules) (REG–101258–08) 28, 111 26 CFR 1.6060–1, amended; 1.6107–1, revised; 1.6109–2, amended; 1.6694–0, –1, –2, revised; 1.6694–3, –4, amended; 1.6695–1, revised; 1.6695–2, amended; 1.6696–1, revised; 301.7701–15, amended; tax return preparer penalties under sections 6694 and 6695 (REG–129243–07) 27, 32 26 CFR 301.7216–3, amended; disclosure or use of information by preparers of returns (REG–121698–08) 29, 163 Publications:

1141, General Rules and Specifications for Substitute Forms W-2 and W-3, revised (RP 33) 28, 93 1187, Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically, revised (RP 44) 30, 187 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically (RP 34) 27, 13 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), revised (RP 32) 28, 82 Regulations:

26 CFR 1.41–0, –1, –6, –8, amended; 1.41–0T, –6T, –8T, –9, –9T added; alternative simplified credit under section 41(c)(5) (TD 9401) 27, 1 26 CFR 301.7216–3, amended; 301.7216–3T, added; disclosure or use of information by preparers of returns (TD 9409) 29, 118 Revocations, exempt organizations (Ann 62) 27, 74 ; (Ann 66)

29, 164 Stocks, auction rate preferred stock, regulated investment com panies (RICs), debt instruments (Notice 55) 27, 11 Substitute forms:

W-2 and W-3, general rules and specifications (RP 33) 28, 93 941 and Schedule B (Form 941), general rules and specifications (RP 32) 28, 82 Tax return preparer penalties under sections 6694 and 6695

(REG–129243–07) 27, 32 Trusts, ordering of distributions from charitable lead trusts

(REG–101258–08) 28, 111

July 28, 2008 vi 2008–30 I.R.B.