INCOME TAX—Cont.

Qualified mortgage bonds (QMBs) and mortgage credit certifi cates (MCCs), average area housing purchase prices for 2007 (RP 26) 13, 814 Qualified Zone Academy Bonds, allocations for years 2006 and

2007 (RP 18) 5, 413 Real estate investment trust (REIT):

Treatment of gain under section 987 for REIT qualification

purposes (Notice 42) 21, 1288 Treatment of section 988 gain for REIT income test purposes

(RR 33) 21, 1281 Real estate mortgage investment conduit (REMIC), modifica tions of commercial loans held by a REMIC (Notice 17) 12, 748 Regulations:

26 CFR 1.45G–0T, –1T, added; railroad track maintenance credit; correction to TD 9286 (Ann 8) 5, 416 26 CFR 1.108–1, removed and reserved; 1.342–1, removed; 1.371–1, –2, removed; 1.372–1, removed; 1.374–1 thru –4, removed; 1.924(a)–1T, amended; 1.1018–1, removed; 1.1502–43, –47, –47T, –90, amended; 1.1502–43T, added; 1.1561–0, –1, –3, removed; 1.1561–1T, –2T, –3T, added; 1.1561–2, amended; 1.1562–0 thru –7, removed; 1.1563–1, removed; 1.1563–1T, –3, amended; 1.1564–1, removed; 5.1561–1, removed; guidance necessary to facilitate business electronic filing under section 1561 (TD 9304) 6, 423 26 CFR 1.167(e)–1, amended; 1.167(e)–1T, removed; 1.168(i)–4, –6T, amended; 1.446–1, amended; 1.446–1T, removed; 1.1016–3, amended; 1.1016–3T, removed; changes in computing depreciation (TD 9307) 7, 470 26 CFR 1.168(a)–1, (b)–1, (i)–5, (i)–6, added; 1.168(a)–1T, (b)–1T, (d)–1T, (i)–0T, (i)–1T, (i)–5T, (i)–6T, removed; 1.168(d)–1, (i)–0, (i)–1, (k)–1, amended; depreciation of MACRS property that is acquired in a like-kind exchange or as a result of an involuntary conversion (TD 9314) 14, 845 26 CFR 1.170A–11, amended; 1.170A–11T, removed; 1.556–2, amended; 1.556–2T, removed; 1.565–1, amended; 1.565–1T, removed; 1.936–7, amended; 1.936–7T, removed; 1.1017–1, amended; 1.1017–1T, removed; 1.1368–1, amended; 1.1368–1T, removed; 1.1377–1, amended; 1.1377–1T, removed; 1.1502–21, amended; 1.1502–21T, amended; 1.1502–75, amended; 1.1502–75T, removed; 1.1503–2, amended; 1.1503–2T, removed; 1.6038B–1, amended; 1.6038B–1T, amended; 301.7701–3, amended; 301.7701–3T, removed; 602.101, amended; guidance necessary to facilitate business electronic filing (TD 9300) 2, 246 26 CFR 1.181–0T thru –6T, added; 602.101, amended; deduction for qualified film and television production costs (TD 9312) 12, 736 26 CFR 1.199–0, –3, –3T, –6, –8, –8T, amended; computer software under section 199(c)(5)(B) (TD 9317) 16, 957 26 CFR 1.199–1 thru –4, –6 thru –9, amended; income attributable to domestic production activities, correction to TD 9263 (Ann 22) 9, 631

May 29, 2007 xi 2007–22 I.R.B.