INCOME TAX—Cont.

Extension of time for filing returns (TD 9407) 33, 330 ;

(REG–115457–08) 33, 390 Farmer and fisherman income averaging (TD 9417) 37, 693 ;

(REG–161695–04) 37, 699 Forms:

1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, specifications for filing electronically (RP 44) 30, 187 1096, 1098, 1099, 5498, W-2G, and 1042-S, substitute form specifications (RP 36) 33, 340 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, specifications for filing electronically (RP 34) 27, 13 8596, Information Return for Federal Contracts, specifications for filing electronically (RP 49) 34, 423 Guidance to tax return preparers:

Consents to disclose and consents to use tax return in formation in the Form 1040 series (TD 9409) 29, 118 ; (REG–121698–08) 29, 163 Consents to disclose and consents to use tax return informa tion in the Form 1040 series, update to Rev. Proc. 2008-12 (RP 35) 29, 132 Guidance under section 956 for determining the basis of property

acquired in certain nonrecognition transactions (TD 9402) 31, 254 ; (REG–102122–08) 31, 278 Health Savings Accounts (HSAs), additional guidance (Notice

59. 29, 123 Insurance companies:

Effectively connected income (RP 53) 36, 678 Life insurance contracts:

Automatic waiver (RP 42) 29, 160 Closing agreement (RP 40) 29, 151 Modified endowment contracts (MECs), closing agree ments (RP 39) 29, 143 Qualified additional benefits (QABs), closing agreement

(RP 38) 29, 139 Variable contracts, closing agreement (RP 41) 29, 155 Interest:

Characterization of management fees paid by an upper tier

investment partnership and lower tier trader partnerships (RR 39) 31, 252 Investment:

Federal short-term, mid-term, and long-term rates for:

July 2008 (RR 33) 27, 8 August 2008 (RR 43) 31, 258 September 2008 (RR 46) 36, 572 Rates:

Underpayments and overpayments, quarter beginning:

October 1, 2008 (RR 47) 39, 760 Treatment of interest expense attributable to indebtedness al locable to property held for investment described in section 163(d)(5)(A)(ii): Investment interest deduction (RR 38) 31, 249 Trader partnership (Ann 65) 31, 279 Law school Loan Repayment Assistance Program (LRAP), ex clusion from gross income (RR 34) 28, 76