INCOME TAX—Cont.

Consolidated returns:

Intercompany obligations, REG–105964–98 withdrawn (REG–107592–00) 44, 908 ; correction (Ann 109) 47, 1045 Unified rule for loss on subsidiary stock, correction to

REG–157711–02 (Ann 74) 35, 483 Corporations:

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

9332. 32, 300 ; correction (Ann 83) 40, 752 ; additional corrections (Ann 84) 41, 797 ; (REG–138707–06) 32, 342 ; correction (Ann 79) 40, 749 ; hearing cancellation (Ann 101) 43, 898 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 Relief for late S corporation election, additional simplified

method (RP 62) 41, 786 S corporations, electing small business trusts (REG–143326–05) 43, 873 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 Cost-of-living adjustments for inflation for 2008 (RP 66) 45, 970 Credits:

Child and dependent care credit expenses (TD 9354) 41, 759 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 Foreign tax credit, redeterminations (TD 9362) 48, 1050 ;

(REG–209020–86) 48, 1075 Foreign tax credit, regulated investment companies (RICs)

(TD 9357) 41, 773 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 January through December 2007 (RR 62) 41, 767 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,

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