INCOME TAX—Cont.

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 ; clarification (Ann 119) 50, 1295 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 Qualified retirement plans, notice to participants of con sequences of failing to defer receipt of distributions (REG–107318–08) 45, 1131 Real Estate Investment Trust (REIT), prohibited transactions safe

harbor (RP 69) 48, 1217 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 Refund of taxes unlawfully assessed, administrative claim (CD

2087. 41, 845 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 1.141–0, –4, –15, amended; treatment of payments in lieu of taxes under section 141 (TD 9429) 47, 1167 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