INCOME TAX—Cont.

Nuclear decommissioning funds, non-qualified, allocation under

sections 338 and 1060 (TD 9358) 41, 769 Partnerships:

Aggregation of reverse 704(c) gain (RP 59) 40, 745 Application of sections 704(c)(1)(B) and 737 to distributions

of property after two partnerships engage in an assets-over merger (REG–143397–05) 41, 790 Request for applications for participation in the 2008 IRS In dividual e-file Partnership Program (Ann 106) 46, 1021 Safe harbor for partnerships allocating wind energy produc tion credits (RP 65) 45, 967 ; correction (Ann 112) 50, 1175 Section 1045 application to partnerships (TD 9353) 40, 721 ;

correction (Ann 103) 44, 923 Subpart F income (TD 9326) 31, 242 Passive foreign investment companies (PFICs), purging elec tions (TD 9360) 43, 860 Patented transactions (REG–129916–07) 43, 891 Payment card transactions, procedure for payment card organi zation to obtain Qualified Payment Card Agent (QPCA) determination (Notice 59) 30, 135 Penalties, transitional relief for the return preparer penalty pro visions under section 6694 (Notice 54) 27, 12 Per diem allowances (RP 63) 42, 809 Practice before the Internal Revenue Service (Circular 230):

General standards (TD 9359) 45, 931 Standards with respect to tax returns (REG–138637–07) 45,

977 Presidential Election Campaign Fund, Presidential Primary

Matching Payment Account, timing of payments (Notice 96) 49, 1091 Presidentially declared disaster:

Or combat zone, postponement of certain acts (RP 56) 34, 388 Time for filing return (RR 59) 37, 582 Private foundations, organizations now classified as (Ann 67) 32,

345 ; (Ann 82) 40, 749 ; (Ann 99) 43, 896 ; (Ann 108) 47, 1044 ; (Ann 117) 51, 1217 Proposed Regulations:

26 CFR 1.42–10, –12, amended; section 42 utility allowance regulations update (REG–128274–03) 33, 356 26 CFR 1.42–18, added; section 42 qualified contract provisions (REG–114084–04) 33, 359 26 CFR 1.61–21, amended; 1.274–9, –10, added; deductions for entertainment use of business aircraft (REG–147171–05) 32, 334 26 CFR 1.67–4, added; section 67 limitations on estates or trusts (REG–128224–06) 36, 551 ; change in hearing location (Ann 92) 42, 857 ; correction (Ann 95) 43, 894 26 CFR 1.125–0, –1, –2, –5, –6, –7, added; employee benefits – cafeteria plans (REG–142695–05) 39, 681 ; change in hearing location (Ann 91) 42, 857 26 CFR 1.148–0, –3, –4, –5, amended; 1.148–8, –11, revised; arbitrage guidance for tax-exempt bonds (REG–106143–07) 43, 881 26 CFR 1.165–5, amended; losses for abandoned stock or securities (REG–101001–05) 36, 548