INCOME TAX—Cont.

Private foundations, organizations now classified as (Ann 13) 8,

476 Proposed Regulations:

26 CFR 1.152; dependent child of divorced or separated parents or parents who live apart, hearing on REG–149856–03 (Ann 26) 13, 693 26 CFR 1.468A–0 thru –9, added; nuclear decommissioning funds (REG–147290–05) 10, 576 26 CFR 1.664–1, amended; guidance under section 664 regarding the effect of unrelated business taxable income (UBTI) on charitable remainder trusts (REG–127391–07) 13, 689 26 CFR 1.860A, 1.860G, modifications of commercial mortgage loans held by a real estate mortgage investment conduit (REMIC), hearing for REG–127770–07 (Ann 24) 13, 692 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 26 CFR 1.1561–0, –2, added; 1.1563–1, amended; calculating and apportioning the section 11(b)(1) additional tax under section 1561 for controlled groups (REG–104713–07) 6, 409 26 CFR 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of the Census (REG–147832–07) 8, 480 26 CFR 702.9037–1, –2, revised; payments from the Presidential Primary Matching Payment Account (REG–149475–07) 9, 510 Publications:

Update to Publication 1187, Specifications for Filing Form

1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magnetically (Revised 12-2006) (Ann 6) 5, 378 ; (Ann 19) 11, 624 Qualified mortgage bonds (QMBs) and mortgage credit certifi cates (MCCs), average area housing purchase prices for 2008 (RP 17) 10, 549 Qualified tuition programs, applicable transfer tax provisions, publication of advance notice of proposed rulemaking (REG–127127–05) (Ann 17) 9, 512 Real estate mortgage investment conduit (REMIC) commercial

mortgage loan modification, hearing for REG–127770–07 (Ann 24) 13, 692 Regulations:

26 CFR 1.197–0, amended; 1.197–2(g)(5)(ii), revised; 1.197–2T, removed; 1.338–0, –1, –11, amended; 1.338–1T, –11T, removed; 1.338(i)–1, amended; 1.381(c)(22)–1(b)(7)(v), amended; 1.846–0, –4, amended; 1.846–2(d), revised; 602.101, amended; application of section 338 to insurance companies (TD 9377) 11, 578