INCOME TAX—Cont.

Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 108 Associate Chief Counsel (International) (RP 7) 1, 227 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 Life insurance, transfer of value and grantor trusts (RR 13) 11,

684 Like-kind exchanges, qualified settlement funds and certain

other escrow accounts, trusts, and funds, taxation and reporting of earned income, revision of REG–113365–04 (Ann 35) 15, 949 Nonsufficient funds (NSF) fees, accounting for credit card NSF

fees that are not interest (RR 1) 3, 265 Penalties:

Disclosure on reports filed with Securities and Exchange

Commission (SEC) (RP 25) 12, 761 Under sections 6707 or 6707A, rescission (RP 21) 9, 613 Pre-Filing Agreement (PFA) program, continued (RP 17) 4, 368 Private foundations, organizations now classified as (Ann 14) 7,

519 ; (Ann 33) 13, 841 ; (Ann 42) 17, 1037 Proposed Regulations:

26 CFR 1.21–1, corrected; expenses for household and dependent care services necessary for gainful employment, correction to REG–139059–02 (Ann 36) 15, 953 ; additional correction (Ann 37) 15, 954 26 CFR 1.45G–0, –1, added; railroad track maintenance credit, hearing cancellation for REG–142270–05 (Ann 2) 2, 263 26 CFR 1.181–0 thru –6, added; deduction for qualified film and television production costs (REG–115403–05) 12, 767 26 CFR 1.337(d)–1, –2, removed; 1.358–6, amended; 1.1502–13, –19, –21, –30 thru –33, –35, –80, –91, amended; 1.1502–20, –35T, removed; 1.1502–36, added; unified rule for loss on subsidiary stock (REG–157711–02) 8, 537 26 CFR 1.367(a)–3, amended; 1.367(a)–8, revised; certain transfers of stock or securities by U.S. persons to foreign corporations (REG–147144–06) 10, 680 26 CFR 1.368–1, amended; corporate reorganizations, guidance on the measurement of continuity of interest (REG–146247–06) 16, 977 26 CFR 1.368–2, amended; corporate reorganizations, distributions under sections 368(a)(1)(D) and 354(b)(1)(B) (REG–125632–06) 5, 415 ; correction (Ann 26) 10, 682 ; additional guidance (REG–157834–06) 13, 840 26 CFR 1.468B–6, amended; escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property, revision of REG–113365–04 (Ann 35) 15, 949 26 CFR 1.482–1, –8, –9, amended; 1.861–8, amended; allocation of income and deductions from intangibles, stewardship expense, correction to REG–146893–02 (Ann 11) 6, 464