INCOME TAX—Cont.

Standard Industry Fare Level (SIFL) formula (RR 48) 38, 713 Stocks:

Auction rate preferred stock, regulated investment companies

RICs), debt instruments (Notice 55) 27, 11 Information reporting requirements for statutory stock options

(REG–103146–08) 37, 701 Subprime mortgage loans, modifications held by certain securi tization vehicles (RP 47) 31, 272 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 1096, 1098, 1099, 5498, W-2G, and 1042-S, rules and specifications (RP 36) 33, 340 Tax return preparer penalties under sections 6694 and 6695

(REG–129243–07) 27, 32 ; corrections (Ann 75) 33, 392 Treatment of aircraft and vessel leasing income (TD 9406) 32,

287 ; (REG–138355–07) 32, 311 Trusts:

Charitable remainder trust, calculation of excise tax on unre lated business taxable income (UBTI) (TD 9403) 32, 285 Ordering of distributions from charitable lead trusts (REG–101258–08) 28, 111 ; correction (Ann 73) 33, 391 Private trust company (Notice 63) 31, 261 U.S. territories, American Samoa, Guam, The Northern Mariana

Islands, Puerto Rico, U.S. Virgin Islands, source of income, filing requirements; correction to TD 9391 (Ann 74) 33, 392 Valuation safe harbor under section 475 (Notice 71) 35, 462

September 29, 2008 x 2008–39 I.R.B.