INCOME TAX—Cont.

26 CFR 301.7430–0 thru –7, amended; amendments to regulations relating to awards of administrative costs and attorney fees (REG–111833–99) 52, 1000 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:

1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, 1042-S, and 8935 (RP 49) 51, 876 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 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c, revised (RP 48) 51, 864 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically, revised (RP 46) 42, 506 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 1.421–1, revised; 1.422–2, –5, revised; 1.423–1, –2, revised; 1.424–1, revised; employer stock purchase plans (TD 9471) 49, 722 26 CFR 1.430(d)–1, (f)–1, (g)–1, (h)(2)–1, (i)–1, added; 1.436–0, –1, added; 602.101, amended; measurement of assets and liabilities for pension funding purposes, benefit restrictions for underfunded pension plans (TD 9467) 50, 760 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 ; additional corrections (Ann 91) 52, 1010 26 CFR 1.860A–0, –1, amended; 1.860G–2, amended; 602.101, revised; modifications of commercial mortgage

December 28, 2009 ix 2009–52 I.R.B.