INCOME TAX

Accounting methods:

Automatic consent to change accounting method for execu tory contract liabilities (RP 14) 4, 357 Changes in accounting methods (RP 16) 4, 358 Changes in computing depreciation (TD 9307) 7, 470 Executory contract liabilities (RR 3) 4, 350 Annual notice to donors regarding pending and settled declara tory judgment suits (Ann 1) 1, 243 Annuities, exchanges of property for an annuity contract, change

in hearing location for REG–141901–05 (Ann 7) 4, 377 Charitable contributions, study on donor advised funds and sup porting organizations (Notice 21) 9, 611 Communications excise tax (Notice 11) 5, 405 Compliance resolution program for employees other than cor porate insiders for additional 2006 taxes arising under section 409A due to exercise of stock rights (Ann 18) 9, 625 Consumer Price Index (CPI) adjustments, certain loans under

section 1274A for 2007 (RR 4) 4, 351 Contractual protection filter under regulations section 1.6011–4,

exceptions (RP 20) 7, 517 Controlled services transactions under section 482, treatment,

allocation of income and deductions from intangibles, and stewardship expense, correction to TD 9278 (Ann 9) 5, 417 ; additional corrections (Ann 10) 6, 464 ; correction to REG–146893–02 (Ann 11) 6, 464 Corporations:

Bulgarian per se entity (Notice 10) 4, 354 Consolidated returns, unified rule for loss on subsidiary stock

(REG–157711–02) 8, 537 Controlled foreign corporation (CFC):

Subpart F income (Notice 9) 5, 401