INCOME TAX—Cont.

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 follow ing a loss on disposition of stock of consolidated subsidiaries (TD 9322) 18, 1100 ; correction (Ann 50) 22, 1337 ; (REG–156420–06) 18, 1110 Unified rule for loss on subsidiary stock (REG–157711–02) 8, 537 Contributions to the capital of a corporation, nonshareholder

contributions, exclusions from gross income (RR 31) 21, 1275 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 ; additional correction (Ann 48) 20, 1274 ; (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 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 ; correction (Ann

9317. 21, 1300 Exclusion from gross income of previously taxed earnings

and profits and related basis adjustments, correction to REG–121509–00 (Ann 17) 8, 597

2007–22 I.R.B. viii May 29, 2007