INCOME TAX—Cont.

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 income and deductions from intangible property, apportionment of stewardship expenses (REG–146893–02, REG–115037–00, REG–138603–03) (TD 9456) 33, 188 26 CFR 1.861–9, –9T, –12T, revised; 1.861–12, added; 1.902–1, revised;1.902–1T, removed; 1.904–0, –2, –2T, –4, –4T, –5, –5T, –7, –7T, revised; 1.904(f)-0, –12, –12T, revised; 1.964–1, revised; 1.964–1T, removed; 1.989(b)–1, revised; 602.101, revised; application of section 904 to dividends paid by a foreign corporation that is a noncontrolled section 902 corporation (TD 9452) 27, 1 26 CFR 1.6033–6, added; 1.6033–6T, removed; notification requirement for tax-exempt entities not currently required to file (TD 9454) 32, 178 26 CFR 1.7874–1(e), revised; 1.7874–1T, added; 1.7874–2T, revised; quidance under section 7874 regarding surrogate foreign corporations (TD 9453) 28, 114 26 CFR 301.6503(j)–1, added; suspension of running of period of limitations during a proceeding to enforce or quash a designated or related summons (TD 9455) 33, 239 Revocation, exempt organizations (Ann 60) 30, 166 ; (Ann 61)

33, 246 ; (Ann 64) 36, 319 ; (Ann 66) 37, 362

September 28, 2009 v 2009–39 I.R.B.