INCOME TAX—Cont.

1.6696–1, revised; 301.7701–15, amended; tax return preparer penalties under sections 6694 and 6695 (REG–129243–07) 27, 32 ; corrections (Ann 75) 33, 392 26 CFR 1.6081–2, –6, added; 54.6081–1, added; extension of time for filing returns (REG–115457–08) 33, 390 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 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S, update (RP 36) 33, 340 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 1516, Specifications for Filing Form 8596, Information Return for Federal Contracts, Electronically (RP 49) 34, 423 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), revised (RP 32) 28, 82 Reasonable good faith interpretation of required minimum dis tribution rules by governmental plans (REG–142040–07) 34, 451 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 1.152–4, revised; 1.152–4T, removed; dependent child of divorced or separated parents or parents who live apart (TD 9408) 33, 323 26 CFR 1.179B–1T, added; 602.101, amended; capital costs incurred to comply with EPA sulfur regulations (TD 9404) 32, 280 26 CFR 1.195–1, revised; 1.195–1T, added; 1.248–1, amended; 1.248–1T, added; 1.709–1, amended; 1.709–1T, added; elections regarding start-up expenditures, corporation organizational expenditures, and partnership organizational expenses (TD 9411) 34, 398 26 CFR 1.367(a)–2T, –4T, –5T, amended; 1.954–2, amended; 1.954–2T, added; 1.956–2, –2T, amended; modifications to subpart F treatment of aircraft and vessel leasing income (TD 9406) 32, 287 26 CFR 1.468B–0, amended; 1.468B–6, added; 1.1031(k)–1, amended; 1.7872–5, –16, added; escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property (TD 9413) 34, 404 26 CFR 1.664–1, amended; 602.101, amended; guidance under section 664 regarding the effect of unrelated business taxable income on charitable remainder trusts (TD 9403) 32, 285 26 CFR 1.881–5T, removed; correction to TD 9391 (Ann 74) 33, 392