INCOME TAX—Cont.

Rates:

Underpayments and overpayments, quarter beginning:

April 1, 2007 (RR 16) 13, 807 July 1, 2007 (RR 39) 26, 1449 Inventory:

IRS discontinues publication, but continues acceptance, of

BLS Department Store Inventory Price Indexes (Notice 44) 22, 1320 LIFO, price indexes used by department stores for:

November 2006 (RR 6) 5, 393 December 2006 (RR 11) 9, 606 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

Section 102(a) (RP 39) 25, 1446 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:

Guaranteed payments to partners (RR 40) 25, 1426 Income attributable to domestic production activities, quali fying 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 ; (Ann 60) 26, 1499 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