INCOME TAX—Cont.

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 Transfers by U.S. persons of stock or securities to foreign cor porations (TD 9311) 10, 635 ; (REG–147144–06) 10, 680 Credits:

Low-income housing credit:

2007 population figures used for calculation (Notice 23) 11, 690 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 Cross licensing arrangements, guidance on tax treatment (RP 23)

10, 675 Disaster relief, reduction in taxable income for housing Hur ricane Katrina displaced individuals (TD 9301) 2, 244 ; (REG–152043–05) 2, 263 Disclosure of reportable transactions by:

List maintenance rules under section 6112 for material advi sors, hearing scheduled for REG–103043–05 (Ann 27) 11, 733 Material advisors under section 6111, hearing scheduled for

REG–103039–05 (Ann 30) 11, 734 Taxpayers under section 6011, hearing scheduled for REG–103038–05 (Ann 29) 11, 733 Domestic production activities, income attributable, correction

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

Electronic payment option for user fee charges for Form 8802

(RP 22) 10, 675 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 Extensions:

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 Extension of deadline for settlement offered to certain foreign

embassy staff (Ann 28) 10, 683 Federal tax lien, procedures for obtaining release or discharge

(REG–159444–04) 9, 618