INCOME TAX—Cont.

Securities loans and bankruptcy of borrower (RP 63) 42, 946 Settlement offers, auction rate securities (RP 58) 41, 856 Smartcards, debit cards, etc., used to provide qualified trans portation fringes under section 132(f), delayed effective date of Rev. Rul. 2006–57 (Notice 74) 38, 718 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 ; hearing scheduled (Ann 102) 43, 1011 Partial withdrawal of proposed regulations on unified rule for

loss on subsidiary stock (REG–157711–02) 44, 1087 Section 305 REIT distributions of stock (RP 68) 52, 1373 Unified rule for loss on subsidiary stock (TD 9424) 44, 1012 ;

corrections (Ann 114) 48, 1226 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 Targeted populations under section 45D(e)(2), low-income com munity business (REG–142339–05) 45, 1116 Tax conventions:

Arbitration under the United States-Germany Income Tax

Treaty (Ann 125) 52, 1363 Memorandum of Understanding Between the Competent Au thorities of the Federal Republic of Germany and the United States of America (Ann 124) 52, 1359 Tax return preparer penalties under sections 6694 and 6695

(REG–129243–07) 27, 32 ; corrections (Ann 75) 33, 392 Tax shelter, listed transactions (Notice 111) 51, 1299 Transition relief, debit cards, medical expense reimbursements

(Notice 104) 51, 1298 Treatment of aircraft and vessel leasing income (TD 9406) 32,

287 ; (REG–138355–07) 32, 311 Treatment of payments in lieu of taxes under section 141 (TD

9429. 47, 1167 Troubled Asset Relief Program (TARP) and federal financial as sistance (Notice 101) 44, 1082 Trusts:

Charitable remainder trust, calculation of excise tax on unre lated business taxable income (UBTI) (TD 9403) 32, 285 Guidance regarding reporting for widely held fixed invest ment trusts (WHFITs) (Notice 77) 40, 814 Ordering of distributions from charitable lead trusts (REG–101258–08) 28, 111 ; correction (Ann 73) 33, 391 Private trust company (Notice 63) 31, 261 Transaction of interest, sale or other disposition of charitable

remainder trust interests (Notice 99) 47, 1194

2008–52 I.R.B. xiv December 29, 2008