INCOME TAX—Cont.

Foreign tax credit, application of section 904 to dividends paid

by a foreign corporation that is a noncontrolled section 902 corporation, rules under section 964 for a foreign corporation (TD 9452) 27, 1 Forms:

1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, specifications for filing electronically (RP 35) 35, 265 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, requirements for filing electronically, 2009 revision (RP 30) 27, 27 Gross income, general welfare exclusion (RR 19) 28, 111 Insurance, effectively connected income (RP 34) 34, 258 Intangible property, allocation of income and deductions (TD

9456. 33, 188 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

July 2009 (RR 20) 28, 112 August 2009 (RR 22) 31, 167 Methods of accounting, section 1.1502–13(e)(3) consent letter

rulings (RP 31) 27, 107 Partnerships, section 704(c) layers relating to partnership merg ers, divisions, and tiered partnerships, request for comments (Notice 70) 34, 255 Period of limitations on assessment when a case is brought with

respect to a designated or related summons (TD 9455) 33, 239 Private foundations, organizations now classified as (Ann 58) 29,

158 Proposed Regulation:

26 CFR 1.280C–4, revised; election of reduced research credit (REG–130200–08) 31, 174 26 CFR 1.7874–1, amended; 1.7874–2, added; guidance under section 7874 regarding surrogate foreign corporations (REG–112994–06) 28, 144 26 CFR 301.7811–1, amended, Taxpayer Assistance Orders, proposed regulations revised (REG–152166–05 ) 32, 183 31 CFR 10.27, amended; contingent fees under circular 230 (REG–113289–08) 33, 244 Proposed security, privacy, and business standards for authorized

IRS e-file providers participating in online filing of individual income tax returns (Ann 56) 28, 145 Publications:

1187, Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically, revised (RP 35) 35, 265 1220, Specifications for Filing Forms 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, 2009 revision (RP 30) 27, 27 Regulations:

26 CFR 1.482–0, –0T, –1, –1T, –2, –2T, –4, –4T, –6, –8, –8T, –9T, amended; 1.482–6T, removed; 1.482–9, added; 1.861–8, –8T, –9T, –10T, –11T, –12T, –14T, amended; 1.6038A–1, –3, amended; 1.6038A–3T, removed; 1.6662–6, amended; 1.6662–6T, removed; 31.3121(s)–1, amended; 31.3121(s)–1T, removed; 602.101, amended; treatment of services under section 482, allocation of