INCOME TAX — Internal Revenue Bulletin 2007-39

Accounting methods:

Automatic consent to change, Advance Trade Discount

Method (RP 53) 30, 233 Safe harbor method of accounting for rotable spare parts (RP

29, 110 Accounts and notes receivable, section 1221(a)(4) capital asset

exclusion, hearing (Ann 66) 31, 296 Agent for a consolidated group with foreign common parent (TD

36, 533 American Jobs Creation Act (AJCA):

Modifications to the section 6011 regulations (TD 9350) 38,

607 Modifications to the section 6111 regulations (TD 9351) 38,

616 Modifications to the section 6112 regulations (TD 9352) 38,

621 Cafeteria plans under section 125, removal of temporary regula tions TD 8073 (TD 9349) 39, 668 Charitable contribution of real property, deduction (Notice 72)

36, 544 Charitable lead annuity trust (CLAT):

Inter vivos, sample forms (RP 45) 29, 89 Testamentary, sample form (RP 46) 29, 102 Commodity Credit Corporation (CCC) loans, tax treatment and

information reporting of repayments (Notice 63) 33, 353 Corporations:

Consolidated returns, unified rule for loss on subsidiary stock,

correction to REG–157711–02 (Ann 74) 35, 483 Corporate reorganizations:

Active trade or business requirement for spin offs, distri butions under section 355 (Notice 60) 35, 466 Spin offs, distributions under section 355 (RR 42) 28, 44 Estimated tax payments by corporations (TD 9347) 38, 624 Exclusions from gross income of foreign corporations (TD

32, 300 ; (REG–138707–06) 32, 342 Information returns required with respect to certain foreign

corporations and certain foreign-owned domestic corporations (TD 9338) 35, 463 Real estate investment trust (REIT) distributions subject to

section 897(h)(1) (Notice 55) 27, 13 Section 382 treatment of prepaid income under built-in gain

provisions of section 382(h) (TD 9330) 31, 239 ; correction (Ann 80) 38, 667 ; (REG–144540–06) 31, 296