INCOME TAX—Cont.

1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, correction (Ann 3) 2, 271 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), and Schedule R (Form 941), correction (Ann 11) 6, 483 Qualified board or exchange (RR 5) 9, 525 Qualifying advanced coal project program (Ann 2) 2, 271 Regulations:

26 CFR 1.181–0, amended; 1.181–0T, removed; 1.181–1, amended; 1.181–1T, amended; 1.181–6, amended; 1.181–6T, removed; deductions for qualified film and television production costs (TD 9603) 3, 273 26 CFR 1.704–1(b)(2)(iii)(e), revised; applicability of de minims partner rule (TD 9607) 6, 469 26 CFR 301.7216–0, amended; 301.7216–0T, removed; 301.7216–2, amended; 301.7216–2T, removed; guidance to tax return preparers, consents to disclose and consents to use tax returns information in the Form 1040 series, update to Rev. Proc. 2008–35 (TD 9608) 3, 275 Substitute forms:

W-2 (Copy A) and W-3 (RP 18) 8, 503 941, Schedule B (Form 941) and Schedule R (Form 941), correction (Ann 11) 6, 483 Tangible property, guidance regarding deduction and capitaliza tion of expenditures related to, corrections (Ann 7) 3, 308 ; (Ann 3) 4, 271 Tax conventions:

U.S.-Norway agreement regarding the sourcing of remunera tion for government services and social security payments (Ann 5) 3, 306 Technical Advice Memoranda (TAMs) (RP 2) 1, 92 Truncated taxpayer identification numbers (REG–148873–09) 7,

494