INCOME TAX—Cont.

Cell captive guidance:

Insurance, protected cell company (Notice 19) 5, 366 Insurance, risk shifting and risk distribution (RR 8) 5, 340 Certain outbound reorganizations and section 351 exchanges

(Notice 10) 3, 277 Charitable contributions:

Appreciated property, S corporation (RR 16) 11, 585 Recordkeeping requirements (Notice 16) 4, 315 Claims submitted to IRS Whistleblower Office under section

7623 (Notice 4) 2, 253 Clarification of transitional relief under Notice 2007–54

(Notice 11) 3, 279 Coal project program, special allocation round for qualifying ad vanced coal projects (Notice 26) 9, 487 Consolidated returns:

Intercompany insurance transactions, withdrawal of a portion

of REG–107592–00 (Ann 25) 14, 732 Loss disallowance (Notice 9) 3, 277 Consumer Price Index (CPI) adjustments, certain loans under

section 1274A for 2008 (RR 3) 2, 249 Contingent fees under Circular 230 (Notice 43) 15, 748 Corporations:

Entity classification, foreign entities, per se corporations (TD

9388. 17, 832 ; (REG–143468–07) 17, 848 Health insurance costs of 2-percent shareholder-employees, S

corporation (Notice 1) 2, 251 S corporations:

Charitable contributions, appreciated property (RR 16) 11,

585 Status in reorganization where S corporation becomes a

QSub of newly formed holding company, assignment of EINs (RR 18) 13, 674 Succession to items of a liquidating corporation by members

of a consolidated group (TD 9376) 11, 587 Credits:

Alternative motor vehicle credit, qualified fuel cell motor ve hicles (Notice 33) 12, 642 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 to T.D. 9362 (Ann 9) 7, 444 ;

additional correction to TD 9362 (Ann 12) 7, 446 ; correction to REG–209020–86 (Ann 11) 7, 445 Reduction of foreign tax credit limitation categories un der section 904(d) (TD 9368) 6, 382 ; corrections (Ann 29) 15, 786 ; additional corrections (Ann 30) 16, 825 ; (REG–114126–07) 6, 410 ; hearing cancellation (Ann 36) 16, 827 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