INCOME TAX—Cont.

Energy efficient home credit, calculation of heating and cool ing energy consumption:

Dwelling unit (Notice 35) 12, 647 Manufactured home (Notice 36) 12, 650 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 Increasing research activities, centralized filing of certain

claims (Notice 39) 13, 684 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 Depreciation, 2008 limitations on depreciation deductions for

passenger automobiles (RP 22) 12, 658 Disclosure of return information to the Bureau of the Census (TD

9372. 8, 462 ; (TD 9373) 8, 463 ; (REG–147832–07) 8, 480 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 5) 4, 333 Economic stimulus payments, filing instructions (Notice 28) 10,

546 Electronic tax administration, guidance necessary to facilitate –

updating section 7216 regulations (TD 9375) 5, 344 ; correction (Ann 16) 9, 511 Employer-provided vehicles, cents-per-mile valuation rule, max imum vehicle values (RP 13) 6, 407 ; correction (Ann 15) 9, 511 Exclusions from gross income, update of Rev. Rul. 2001–48

(RR 17) 12, 626 Exemptions, dependents, hearing on REG–149856–03 (Ann 26)

13, 693 Foreign currency, debt characterization, exchange traded notes,

prepaid forwards (RR 1) 2, 248 Frivolous tax return positions (Notice 14) 4, 310 GO Zone bonus depreciation recapture, like-kind exchanges and

involuntary conversions (Notice 25) 9, 484 Guidance to:

Government entities regarding a requirement to withhold on

certain payments made by them (Notice 38) 13, 683 Tax return preparers, consents to disclose and consents to use

tax return information in the Form 1040 series (RP 12) 5, 368 Income tax returns, 2007, guidance for the Service not challeng ing the accuracy of 2007 returns filed in compliance with Notice 2008–28 (RP 21) 12, 657 Insurance companies:

Application of section 338 (TD 9377) 11, 578 Loss payment patterns and discount factors for the 2007 acci dent year (RP 10) 3, 290