INCOME TAX—Cont.

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 Covered employees under section 162(m)(3) (Notice 49) 25,

1429 Dual consolidated losses (TD 9315) 15, 891 ; correction (Ann

49. 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 Foreign corporation interest expense allocations, branch prof its tax, election for liability reduction (Notice 1) 2, 254 Look-through treatment of dividends from noncontrolled sec tion 902 corporation, correction to TD 9260 (Ann 12) 6, 465 Open account debt, section 1367 (REG–144859–04) 20,

1245 ; correction (Ann 54) 23, 1383 Property used to purchase parent stock in certain triangular

reorganizations involving foreign corporations (Notice 48) 25, 1428 Transfers by U.S. persons of stock or securities to foreign cor porations (TD 9311) 10, 635 ; (REG–147144–06) 10, 680 Credits:

Alternative fuel vehicle refueling property (Notice 43) 22,

1318 Alternative motor vehicle credit, heavy-duty hybrid (Notice

46. 23, 1342 Child and dependent care credit, expenses, correction to

REG–139059–02 (Ann 36) 15, 953 ; additional correction (Ann 37) 15, 954