INCOME TAX—Cont.

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 Guidance on measurement of continuity of interest (TD

9316. 16, 962 ; (REG–146247–06) 16, 977 Liabilities in excess of basis, transfers to controlled corpo rations (RR 8) 7, 469 Dual consolidated losses (TD 9315) 15, 891 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:

Child and dependent care credit, expenses, correction to

REG–139059–02 (Ann 36) 15, 953 ; additional correction (Ann 37) 15, 954 Foreign tax credits, direct and indirect (REG–156779–06) 17,

1015 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 January through June 2007 (RR 25) 16, 956 Nonconventional source fuel credit, inflation adjustment fac tor and phase-out amount for CY 2006 (Notice 38) 18, 1103 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 Declaratory judgment suits (Ann 45) 18, 1122 Depreciation:

2007 limitations on depreciation deductions for passenger automobiles (RP 30) 18, 1104 MACRS property acquired in a like-kind exchange or an in voluntary conversion (TD 9314) 14, 845 Disallowance of convention expenses, North American geo graphical area (RR 28) 18, 1039 Disaster relief:

Depreciation, Gulf Opportunity (GO) Zone additional first

year depreciation deduction (Notice 36) 17, 1000 Reduction in taxable income for housing Hurricane Katrina

displaced individuals (TD 9301) 2, 244 ; (REG–152043–05) 2, 263 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 41) 16, 978

April 30, 2007 viii 2007–18 I.R.B.