INCOME TAX

Annual notice to donors regarding pending and settled declara tory judgment suits (Ann 1) 1, 246 Calculating and apportioning the section 11(b)(1) additional tax

under section 1561 for controlled groups (TD 9369) 6, 394 ; (REG–104713–07) 6, 409 Cell captive guidance:

Insurance, protected cell company (Notice 19) 5, 366 Insurance, risk shifting and risk distribution (RR 8) 5, 340 Certain outbound reorganizations and section 351 exchanges

(Notice 10) 3, 277 Charitable contributions, recordkeeping requirements (Notice 16) 4, 315 Claims submitted to IRS Whistleblower Office under section

7623 (Notice 4) 2, 253 Clarification of transitional relief under Notice 2007–54

(Notice 11) 3, 279 Consolidated returns, loss disallowance (Notice 9) 3, 277 Consumer Price Index (CPI) adjustments, certain loans under

section 1274A for 2008 (RR 3) 2, 249 Corporations, health insurance costs of 2-percent shareholder employees, S corporation (Notice 1) 2, 251 Credits:

Foreign tax credit, redeterminations, correction (Ann 9) 7,

444 ; correction (Ann 11) 7, 445 ; correction (Ann 12) 7, 446 Reduction of foreign tax credit limitation categories under

section 904(d) (TD 9368) 6, 382 ; (REG–114126–07) 6, 410 Low-income housing credit:

2008 population figures used for calculation (Notice 22) 8, 465 Indian Housing Block Grant (IHBG) Program (RR 6) 3,

271 Satisfactory bond, “bond factor” amounts for the period:

January through March 2008 (RR 2) 2, 247 Deductions, dependency exemption, qualifying relative (Notice 5) 2, 256 Disclosure of return information to the Bureau of the Census (TD

9372. 8, 462 ; (TD 9373) 8, 463 ; (REG–147832–07) 8, 472