INCOME TAX—Cont.

Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 5) 4, 333 Electronic tax administration, guidance necessary to facilitate –

updating section 7216 regulations (TD 9375) 5, 344 Employer-provided vehicles, cents-per-mile valuation rule, max imum vehicle values (RP 13) 6, 407 Foreign currency, debt characterization, exchange traded notes,

prepaid forwards (RR 1) 2, 248 Frivolous tax return positions (Notice 14) 4, 310 Guidance to tax return preparers, consents to disclose and con sents to use tax return information in the Form 1040 series (RP 12) 5, 368 Insurance companies:

Loss payment patterns and discount factors for the 2007 acci dent year (RP 10) 3, 290 Proposed AG VACARVM and proposed Life PBR (Notice 18)

5, 363 Salvage discount factors for the 2007 accident year (RP 11) 3,

301 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

January 2008 (RR 4) 3, 272 February 2008 (RR 9) 5, 342 Interim standards under section 6694(a) (Notice 13) 3, 282 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 110 Associate Chief Counsel (International) (RP 7) 1, 229 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 Marketing of refund anticipation loans (RALs) and certain other

products in connection with the preparation of a tax return (Ann 7) 5, 379 Mortgage insurance premiums, allocation and information re porting for 2007 (Notice 15) 4, 313 Penalties, substantial understatement, preparer penalty (RP 14)

7, 435 Prepaid forward contracts, exchange traded notes (Notice 2) 2,

252 Preparer signature requirements under section 6695(b) (Notice 12) 3, 280 Private foundations, organizations now classified as (Ann 13) 8,

480 Proposed Regulations:

26 CFR 1.904–0, amended; 1.904(f)–1, –2, amended; 1.904(f)–7, –8, added; 1.904(g)–0 thru –3, added; 1.1502–9, revised; treatment of overall foreign and domestic losses (REG–141399–07) 8, 470 26 CFR 1.904–2(i), added; 1.904–4, –5, revised; 1.904–7(g), added; 1.904(f)–12(h), added; reduction of foreign tax credit limitation categories under section 904(d) (REG–114126–07) 6, 410

February 25, 2008 v 2008–8 I.R.B.