INCOME TAX—Cont.

January 2007 (RR 18) 13, 806 February 2007 (RR 27) 18, 1099 March 2007 (RR 34) 22, 1316 Leases, tax-exempt use property (Notice 4) 2, 260 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 Monetary penalties under Circular 230 (Notice 39) 20, 1243 National and area median gross income figures, guidance for

2007 (RP 31) 19, 1225 Nonsufficient funds (NSF) fees, accounting for credit card NSF

fees that are not interest (RR 1) 3, 265 Partnerships, income attributable to domestic production activ ities, qualifying in-kind partnerships, deductions (RR 30) 21, 1277 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 ; (Ann 52) 22, 1337 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

2007–22 I.R.B. x May 29, 2007