INCOME TAX—Cont.

26 CFR 1.468A–0 thru –8, removed; 1.468A–0T thru –9T, added; 602.101, amended; nuclear decommissioning funds (TD 9374) 10, 521 26 CFR 1.904–0, amended; 1.904(b)–0, added; 1.904(f)–0, –0T, –1T, –2T, –7, –7T, –8, –8T, added; 1.904(f)–1, –2, –3, amended; 1.904(g)–0, –0T, –1, –1T, –2, –2T, –3, –3T, added; 1.904(i)–0, added; 1.904(j)–0, added; 1.1502–9, revised; 1.1502–9T, added; treatment of overall foreign and domestic losses (TD 9371) 8, 447 26 CFR 1.904–0, –2, –2T, –4, –4T, –5, –5T, –7, –7T, amended; 1.904(f)–12, –12T, amended; reduction of foreign tax credit limitation categories under section 904(d) (TD 9368) 6, 382 26 CFR 1.905–3T, –4T, amended; foreign tax credit, notification of foreign tax redeterminations, correction to TD 9362 (Ann 9) 7, 444 26 CFR 1.1502–47T, added; 1.1561–0T, added; 1.1561–2, removed; 1.1561–2T, amended; 1.1563–1T, amended; calculating and apportioning the section 11(b)(1) additional tax under section 1561 for controlled groups (TD 9369) 6, 394 26 CFR 1.1502–80, amended; miscellaneous operating rules for successor persons, succession to items of the liquidating corporation (TD 9376) 11, 587 26 CFR 300.0, amended; 300.7, .8, added; user fees relating to enrollment to perform actuarial services (TD 9370) 7, 428 26 CFR 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of the Census (TD 9372) 8, 462 26 CFR 301.6103(j)(1)–1T, amended; disclosure of return information to the Bureau of the Census (TD 9373) 8, 463 26 CFR 301.7216–0, added; 301.7216–1, –2, –3, revised; guidance necessary to facilitate electronic tax administration, update (TD 9375) 5, 344 ; correction (Ann 16) 9, 511 26 CFR 702.9037–1, –2, amended; 702.9037–1T, –2T, added; payments from the Presidential Primary Matching Payment Account (TD 9382) 9, 482 Reissuance standards for state or local bonds (Notice 27) 10, 543 Returns required on magnetic media, corrections to TD 9363

(Ann 10) 7, 445 Revocations, exempt organizations (Ann 3) 2, 269 ; (Ann 14) 8,

477 ; (Ann 20) 11, 625 ; (Ann 22) 13, 692 Safe harbor, guidance for the Service not challenging the accu racy of 2007 returns filed in compliance with Notice 2008–28 (RP 21) 12, 657 Section 67 limitations on estates or trusts for bundled investment

management and advisory costs (Notice 32) 11, 593 Standard Industry Fare Level (SIFL) formula (RR 14) 11, 578 Stocks, statutory stock options, information reporting require ments (Notice 8) 3, 276 Tax conventions:

Exclusions from gross income, update of Rev. Rul. 2001–48

(RR 17) 12, 626 Insurance excise tax treatment of premiums paid by one for eign insurer to another (RR 15) 12, 633 Updated tax tables for Belgium, Denmark, Finland, and Ger many tax conventions (Ann 8) 6, 403 U.S.-Mexico income tax treaty, treatment of Mexico’s im puesto empresarial a tasa unica (IETU) (Notice 3) 2, 253

March 31, 2008 vii 2008–13 I.R.B.