INCOME TAX

T.D. 9384, page 792. Final regulations under section 199 of the Code revise certain rules and examples relating to the definitions of a qualified film produced by the taxpayer under section 199(c)(4)(A)(i)(II) and (c)(6) and an expanded affiliated group under section 199(d)(4).

T.D. 9386, page 788. Final regulations under section 165 of the Code provide guidance on the availability and character of a deduction for a loss sustained from abandoned stock or other securities.

T.D. 9387, page 789. Final regulations under section 168 of the Code provide guidance regarding the application of normalization accounting rules to balances of excess deferred income taxes and accumulated deferred investment tax credits of public utilities whose assets cease to be public utility property.

REG–124590–07, page 801. Proposed regulations under section 954(d) of the Code provide guidance in cases in which personal property sold by a controlled foreign corporation is manufactured, produced, or constructed pursuant to a contract manufacturing arrangement or by one or more branches of the controlled foreign corporation.

Notice 2008–44, page 799. 2007 section 45K inflation adjustment factor. This notice announces the applicable inflation adjustment factor and phaseout amount for the nonconventional source fuel credit for the 2007 calendar year.

Finding Lists begin on page ii.