INCOME TAX—Cont.

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:

Alternative motor vehicle credit phase-out (Notice 98) 50,

1160 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:

Effective dates for regulations (Notice 95) 49, 1091 Redeterminations (TD 9362) 48, 1050 ; (REG–209020–86)

48, 1075 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 provisions of sec tion 42 (REG–114084–04) 33, 359 Temporary relief of certain section 42 requirements 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,

356 Low sulfur diesel fuel production credit, certification (RP 69)

49, 1137 Overpayments, tax liabilities:

Outstanding amounts, bankruptcy (RR 52) 37, 575 Unassessed amounts, notice of deficiency (RR 51) 37, 573 Railroad track maintenance credit (TD 9365) 52, 1218 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 72) 33, 373 ; (Ann 104) 44, 924

December 26, 2007 x 2007–52 I.R.B.