INCOME TAX—Cont.

26 CFR 1.1301–1, amended; farmer and fisherman income averaging (REG–161695–04) 37, 699 26 CFR 1.6039–1, revised; 1.6039–2, added; information reporting requirements under section 6039 (REG–103146–08) 37, 701 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 ; 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 26 CFR 301.7508A–1, amended; postponement of certain tax-related deadlines by reason of Presidentially declared disaster or terroristic or military actions (REG–142680–06) 35, 565 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 Real Estate Mortgage Investment Conduit (REMIC), allocation

of income to foreign persons by certain entites (TD 9415) 36, 570 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 1.42–10, –12, amended; section 42 utility allowance regulations update (TD 9420) 39, 750 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 1.179C–1T, added; 602.101, amended; election to expense certain refineries (TD 9412) 37, 687