INCOME TAX—Cont.

Proposed Regulations:

26 CFR 1.103–8, amended; 1.142(a)(6)–1, added; 17.1, removed; obligations of state and local governments solid waste disposal facilities (REG–140492–02) 43, 558 26 CFR 1.104–1, revised; damages received on account of personal physical injuries or physical sickness (REG–127270–06) 42, 534 26 CFR 1.280C–4, revised; election of reduced research credit (REG–130200–08) 31, 174 ; hearing cancelled (Ann 81) 46, 647 26 CFR 1.1502–13, 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 (REG–139068–08) 43, 558 26 CFR 1.1563–1, amended; clarification of controlled group qualification rules (REG–135005–07) 47, 681 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 26.6011–4, added; 301.6111–3, amended; 301.6112–1, amended; generation-skipping transfers (GST) section 6011 regulations and amendments to the section 6112 regulations (REG–136563–07) 41, 497 26 CFR 301.6229(c)(2)–1, added; 301.6501(e)–1, added; definition of omission from gross income (REG–108045–08) 43, 557 26 CFR 301.6501(c)–1, amended; period of limitations on assessment for listed transactions not disclosed under section 6011 (REG–160871–04) 47, 657 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 ; 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 Reduction of tax attributes for S corporations (TD 9469) 48, 687