INCOME TAX—Cont. — Internal Revenue Bulletin 2007-39

Credits:

Clean renewable energy bonds, volume cap, change of ad dress (Notice 56) 27, 15 Enhanced oil recovery credit, 2007 inflation adjustment (No tice 64) 34, 385 Low-income housing credit:

Carryovers to qualified states, 2007 National Pool (RP 55)

33, 354 Guidance on application of the qualified contract provi sions of section 42 (REG–114084–04) 33, 359 Guidance on temporary relief of certain section 42 require ments as a result of major disasters declared by the President (RP 54) 31, 293 Satisfactory bond, “bond factor” amounts for the period:

January through September 2007 (RR 46) 30, 126 Time extension for restoration of certain low-income hous ing credit projects located within the Gulf Opportunity Zone damaged by Hurricane Katrina (Notice 66) 34, 387 Utility allowances under section 42 (REG–128274–03) 33,

356 Overpayments, tax liabilities:

Outstanding amounts, bankruptcy (RR 52) 37, 575 Unassessed amounts, notice of deficiency (RR 51) 37, 573 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 72) 33, 373 Disclosure of returns and return information in connection with

written contracts or agreements for the acquisition of property or services for tax administrative purposes (TD 9327) 28, 50 Electronic filing and burden reduction, guidance (TD 9329) 32,

312 Entertainment use of business aircraft (REG–147171–05) 32,

334 Estates or trusts, section 67 limitations (REG–128224–06) 36,

551 Financial services income under section 904(d), request for com ments (Notice 58) 29, 88 Forms:

1096, 1098, 1099, 5498, W-2G, and 1042-S, substitute form specifications (RP 50) 31, 244 1098, 1099, 5498 and W-2G, requirements for filing electronically or magnetically, 2007 revision (RP 51) 30, 143 1118, Foreign Tax Credit – Corporations, comments requested on proposed revisions (Ann 62) 29, 115 Gambling winnings, reporting requirements (RP 57) 36, 547 Health Savings Accounts (HSAs), employer comparable contri butions to HSAs under section 4980G, cancellation of hearing on REG–143797–06 (Ann 85) 39, 719 Hurricane Katrina filers, time for filing postponed to April 15,

2007, extension of time (Notice 74) 37, 585 Inflation adjusted amounts under section 179 of the Code, cor rection (RP 60) 39, 679

2007–39 I.R.B. viii September 24, 2007