INCOME TAX—Cont. — Internal Revenue Bulletin 2007-44

1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, filing location change (Notice 70) 40, 735 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 Institute on Current Issues in International Taxation (Ann 100)

44, 922 Insurance companies:

Diversification requirements under section 817 (REG–118719–07) 37, 593 Inevitable future costs as insurance risk (RR 47) 30, 127 Life insurance, reserves for variable life insurance contracts

and required interest under section 807(d)(2) (RR 54) 38, 604 Minimum effectively connected income, foreign insurance

company, guidance regarding computation of amount (RP 58) 37, 585 Proration of increase in policy values of life insurance con tracts under the subchapter L proration rules (RP 61) 40, 747 Suspension of Rev. Rul. 2007–54 (RR 61) 42, 799 Treatment of certain nondiversified contracts, qualified pen sion or retirement contracts (RR 58) 37, 562 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

July 2007 (RR 44) 28, 47 August 2007 (RR 50) 32, 311 September 2007 (RR 57) 36, 531 October 2007 (RR 63) 41, 778 Rates:

Underpayments and overpayments, quarter beginning:

October 1, 2007 (RR 56) 39, 668 Suspension of interest:

General rules and exceptions (REG–149036–04) 34, 411 Listed transactions (TD 9333) 33, 350 ; (REG–149036–04)

33, 365 Involuntary conversions, livestock sold on account of drought,

extension of replacement period, list of affected counties (Notice 80) 43, 867 Liens, changes to office to which notices of nonjudicial sale

and requests for return of wrongfully levied property must be sent (TD 9344) 36, 535 ; correction (Ann 93) 42, 858 ; (REG–148951–05) 36, 550 ; correction (Ann 94) 42, 858 Life-nonlife tacking rule, taxable years of members of consoli dated groups (TD 9342) 35, 451 Listed transaction, loss importation transaction (Notice 57) 29,

2007–44 I.R.B. x October 29, 2007