INCOME TAX—Cont.

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 Uniform capitalization:

Of costs (Notice 29) 14, 881 Simplified methods, assets produced on a routine and

repetitive basis (TD 9318) 17, 990 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 Automobile owners and lessees, inflation adjustments for 2007

(RP 30) 18, 1104 Bonds, clean renewable energy bonds (Notice 26) 14, 870 Charitable contributions, study on donor advised funds and sup porting organizations (Notice 21) 9, 611 Common mistakes on tax returns (Notice 35) 15, 940 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 Computer software under section 199(c)(5)(B) (TD 9317) 16,

957 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:

Banks, status as S corporation under section 1361(a)(1)

(REG–158677–05) 16, 975 Bulgarian per se entity (Notice 10) 4, 354 Consolidated returns:

Anti-avoidance and anti-loss reimportation rules following

a loss on disposition of stock of consolidated subsidiaries (TD 9322) 18, 1100 ; (REG–156420–06) 18, 1110 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 ; correction (Ann 40) 16, 978 ; (REG–157834–06) 13, 840