INCOME TAX—Cont.

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 ; corrections (Ann 70) 41, 499 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically, revised (RP 46) 42, 507 Real estate mortgage investment conduit (REMIC), commercial

mortgage loan modification (TD 9463) 40, 442 Reasonable good faith interpretation of required minimum dis tribution rules by governmental plans (TD 9459) 41, 480 Regulations:

26 CFR 1.401(a)(9)–1, –6, amended; 1.403(b)–6, amended; reasonable good faith interpretation of required minimum distribution rules by governmental plans (TD 9459) 41, 480 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 ; corrections (Ann 73) 41, 500 26 CFR 1.860A–0, –1, amended; 1.860G–2, amended; 602.101, revised; modifications of commercial mortgage loans held by a real estate mortgage investment conduit (REMIC) (TD 9463) 40, 442 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 1.882–0, –5,amended; 1.882–5T, removed; 1.884–1, amended; 1.884–1T, removed; 602.101, amended; determination of interest expense deduction of foreign corporations (TD 9465) 43, 542 26 CFR1.1502–13, –13T, amended; 602.101, amended; modification to consolidated return regulation permitting an election to treat a liquidation of a target, followed by a recontribution to a new target, as a cross-chain reorganization (TD 9458) 43, 547 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

October 26, 2009 vi 2009–43 I.R.B.