INCOME TAX—Cont.

Substantial assistance, shipping income (Notice 13) 5, 410 Corporate reorganizations:

Distributions under sections 368(a)(1)(D) and 354(b)(1)(B) (TD 9303) 5, 379 ; (REG–125632–06) 5, 415 Liabilities in excess of basis, transfers to controlled corpo rations (RR 8) 7, 469 Exclusion from gross income of previously taxed earnings

and profits and related basis adjustments, correction to REG–121509–00 (Ann 17) 8, 597 Foreign corporation interest expense allocations, branch prof its tax, election for liability reduction (Notice 1) 2, 254 Look-through treatment of dividends from noncontrolled sec tion 902 corporation, correction to TD 9260 (Ann 12) 6, 465 Credits:

Low-income housing credit, satisfactory bond, “bond factor”

amounts for the period:

January through March 2007 (RR 5) 5, 378 Railroad track maintenance credit, hearing cancellation for

REG–142270–05 (Ann 2) 2, 263 ; correction to TD 9286 (Ann 8) 5, 416 Disaster relief, reduction in taxable income for housing Hur ricane Katrina displaced individuals (TD 9301) 2, 244 ; (REG–152043–05) 2, 263 Domestic production activities, income attributable, correction

to TD 9263 (Ann 22) 9, 631 Electronic filing:

Elimination of regulatory impediments to filing certain busi ness income tax returns and other forms (TD 9300) 2, 246 Guidance necessary to facilitate business electronic filing un der section 1561 (TD 9304) 6, 423 ; (REG–161919–05) 6, 463 Employer-provided vehicles, cents-per-mile valuation rule, max imum vehicle values (RP 11) 2, 261 Estimated tax penalty, waiver for citizens or residents of the U.S.

living abroad (Notice 16) 8, 536 Extension of time, taxpayers have until April 17, 2007, to file

2006 returns and pay any taxes due, Emancipation Day Holiday in the District of Columbia (Ann 16) 8, 597 Federal tax lien, procedures for obtaining release or discharge

(REG–159444–04) 9, 618 Forms:

1096, 1098, 1099, 5498, W-2G, and 1042-S, substitute form specifications (RP 15) 3, 300 8851, Summary of Archer MSAs, specifications for filing electronically (Ann 15) 8, 596 Health reimbursement arrangements (HRAs), debit cards (Notice

2. 2, 254 Income and currency gain or loss with respect to a section 987

qualified business unit (QBU), correction to REG–208270–86 (Ann 4) 7, 518 Information reporting requirements, exclusion of the sale or ex change of a principle residence (RP 12) 4, 354 Installment agreement user fees (TD 9306) 6, 420

2007–9 I.R.B. v February 26, 2007