INCOME TAX—Cont.

26 CFR 1.956–1, amended; guidance under section 956 for determining the basis of property acquired in certain nonrecognition transactions (REG–102122–08) 31, 278 26 CFR 1.1301–1, amended; farmer and fisherman income averaging (REG–161695–04) 37, 699 ; correction (Ann 92) 42, 963 26 CFR 1.1502–13(e)(4), withdrawn; 1.1502–32(c)(1)(ii), withdrawn; unified rule for loss on subsidiary stock (REG–157711–02) 44, 1087 26 CFR 1.6039–1, revised; 1.6039–2, added; information reporting requirements under section 6039 (REG–103146–08) 37, 701 ; hearing scheduled (Ann 102) 43, 1011 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 ; hearing scheduled (Ann 108) 46, 1165 26 CFR 301.6707A–1, added; section 6707A and the failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction (REG–160868–04) 45, 1115 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 Public approval guidance for tax-exempt bonds (REG–128841–07) 45, 1124 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 ; update (Ann 95) 42, 964 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 Qualified intermediaries (QIs), amendments to QI agreement and

QI audit guidance for external auditors of QIs (Ann 98) 44, 1087