INCOME TAX

Accounting methods:

Accrual of interest on nonperforming loans (RR 32) 21, 1278 Automatic consent to change accounting method for execu tory contract liabilities (RP 14) 4, 357 Changes in accounting methods (RP 16) 4, 358 Changes in computing depreciation (TD 9307) 7, 470 Executory contract liabilities (RR 3) 4, 350 Payroll taxes on deferred compensation (RR 12) 11, 685 Procedures to change method for uncollected interest to safe

harbor method (RP 33) 21, 1289 Uniform capitalization:

Of costs (Notice 29) 14, 881 Simplified methods, assets produced on a routine and

repetitive basis (TD 9318) 17, 990 Active trade or business requirement under section 355(b), guid ance (REG–123365–03) 23, 1357 Advance Pricing Agreement (APA) Program, annual report to the

public, 2006 (Ann 31) 12, 769 Annual notice to donors regarding pending and settled declara tory judgment suits (Ann 1) 1, 243 Annuities, exchanges of property for an annuity contract, change

in hearing location for REG–141901–05 (Ann 7) 4, 377 Archer Medical Savings Accounts (Archer MSAs):

2005 and 2006 not cut-off years (Ann 44) 19, 1238 Reporting obligation for accounts established between Jan uary 1, 2005, and June 30, 2005, and January 1, 2006, and June 30, 2006 (Ann 24) 10, 681 Automobile owners and lessees, inflation adjustments for 2007

(RP 30) 18, 1104 Bonds, clean renewable energy bonds (Notice 26) 14, 870 Capital assets (RR 37) 24, 1390 Charitable contributions:

Qualified conservation contributions (Notice 50) 25, 1430 Study on donor advised funds and supporting 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

2007–26 I.R.B. ix June 25, 2007