INCOME TAX—Cont.

tive date delayed from January 1, 2008 to January 1, 2009 (Notice 76) 40, 735 Qualified zone academy bonds, obligations of states and political

subdivisions (TD 9339) 35, 437 ; (REG–121475–03) 35, 474 Regulated investment companies (RICs), foreign tax credit (TD

9357. 41, 773 Regulations:

26 CFR 1.21–1 redesignated as 1.15–1; 1.21–1 thru –4, added; 1.44A–1 thru –4, removed; 1.214–1, removed; 1.214A–1 thru –5, removed; 602.101, amended; expenses for household and dependent care services necessary for gainful employment (TD 9354) 41, 759 26 CFR 1.56–0, amended; 1.56–1(e)(4), revised; 1.6154–1 thru –5, removed; 1.6425–2(a), revised; 1.6425–3, amended; 1.6655–0, –4, –5, –6, added; 1.6655–1, –2, –3, revised; 1.6655–7, removed; 1.6655–5 redesignated as 1.6655–7; new 1.6655–7, revised; 301.6154–1, removed; 301.6655–1, revised; 602.101, amended; corporate estimated tax (TD 9347) 38, 624 26 CFR 1.125–2T, removed; employee benefits - cafeteria plans (TD 9349) 39, 668 26 CFR 1.302–2, –4, amended; 1.302–2T, –4T, removed; 1.331–1, amended; 1.331–1T, removed; 1.332–6, added; 1.322–6T, removed; 1.338–0, –10, amended; 1.338–10T, removed; 1.351–3, added; 1.351–3T, removed; 1.355–0, amended; 1.355–5, added; 1.355–5T, removed; 1.368–3, added; 1.368–3T, removed; 1.381(b)–1, amended; 1.381(b)–1T, removed; 1.382–1, –8, amended; 1.382–8T, –11T, removed; 1.382–11, added; 1.1081–11, added; 1.1081–11T, removed; 1.1221–2, amended; 1.1221–2T, removed; 1.1502–13, –31, –32, –33, –90, –95, amended; 1.1502–13T, –31T, –32T, –33T, –95T, removed; 1.1563–3, amended; 1.1563–3T, removed; 1.6012–2, amended; 1.6012–2T, removed; guidance necessary to facilitate business electronic filing and burden reduction (TD 9329) 32, 312 26 CFR 1.338–0, –6, amended; 1.338–6T, removed; 1.1060–1, amended; 1.1060–1T, removed; treatment of certain nuclear decommissioning funds for purposes of allocating purchase price in certain deemed and actual asset acquisitions (TD 9358) 41, 769 26 CFR 1.367(b)–2, amended; 1.367(b)–4(d), revised; 1.1248–1, –2, –3, –7, revised; 1.1248–8, added; section 1248 attribution principles (TD 9345) 36, 523 26 CFR 1.382–7T, added; built-in gains and losses under section 382(h) (TD 9330) 31, 239 ; correction (Ann 80) 38, 667 26 CFR 1.402(b)–1, amended; 1.402(g)(3)–1, added; 1.402A–1, revised; 1.403(b)–0, added; 1.403(b)–1, –2, –3, revised; 1.403(b)–4 thru –11, added; 1.403(d)–1, removed; 1.414(c)–5 redesignated as 1.414(c)–6; new 1.414(c)–5, added; 602.101, amended; revised regulations concerning section 403(b) tax-sheltered annuity contracts (TD 9340) 36, 487 ; correction (Ann 102) 44, 922 26 CFR 1.475–0, amended; 1.475(a)–4, added; 1.475(e)–1, redesignated as 1.475(g)–1; 1.475(g)–1, amended;