INCOME TAX

Rev. Rul. 2008–21, page 734. Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through June 2008. This ruling provides the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period January through June 2008.

T.D. 9383, page 738. REG–137573–07, page 750. Final, temporary, and proposed regulations amend regulations section 1.1502–13(c)(6)(ii)(C), which relates to the redetermination of intercompany gain as excluded from gross income.

T.D. 9385, page 735. Final regulations under section 817(h) of the Code make changes to the regulations concerning diversification requirements. The changes expand the list of holders whose beneficial interests in an investment company, partnership, or trust do not prevent a segregated asset account from looking through to the assets of the investment company, partnership,

Finding Lists begin on page ii.