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 Payroll taxes on deferred compensation (RR 12) 11, 685 Advance Pricing Agreement (APA) Program, annual report to the

public, 2006 (Ann 31) 12, 769 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 Archer Medical Savings Accounts (MSAs), reporting obligation

for accounts established between January 1, 2005, and June 30, 2005, and January 1, 2006, and June 30, 2006 (Ann 24) 10, 681 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 Substantial assistance, shipping income (Notice 13) 5, 410 Corporate reorganizations:

Additional guidance on distributions under sections

368(a)(1)(D) and 354(b)(1)(B) (TD 9313) 13, 805 ; (REG–157834–06) 13, 840 Distributions under sections 368(a)(1)(D) and 354(b)(1)(B) (TD 9303) 5, 379 ; correction (Ann 25) 10, 682 ; (REG–125632–06) 5, 415 ; correction (Ann 26) 10, 682

March 26, 2007 vi 2007–13 I.R.B.