INCOME TAX—Cont.

Preparer signature requirements under section 6695(b) (Notice 12) 3, 280 Presidential Primary Matching Payment Account:

Payments from (RP 15) 9, 489 Timing of payments (TD 9382) 9, 482 ; (REG–149475–07) 9,

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

476 ; (Ann 28) 14, 733 ; (Ann 37) 17, 850 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 1.162–24, added; 301.9100–4T, amended; travel expenses of state legislators (REG–119518–07) 17, 844 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 ; hearing cancellation (Ann 31) 15, 787 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 ; hearing cancellation (Ann 36) 16, 827 26 CFR 1.954–3, amended; guidance regarding foreign base company sales income (REG–124590–07) 16, 801 26 CFR 1.1221–3, added; time and manner for electing capital asset treatment for certain self-created musical works (REG–153589–06) 14, 730 26 CFR 1.1502–13, amended; amendment of matching rule for certain gains on member stock (REG–137573–07) 15, 750 26 CFR 1.1502–13(e)(2)(ii)(C), withdrawn from REG–107592–00; consolidated returns, intercompany obligations (Ann 25) 14, 732 26 CFR 1.1561–0, –2, added; 1.1563–1, amended; calculating and apportioning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 301.7701–2, amended; classification of certain foreign entities (REG–143468–07) 17, 848

2008–17 I.R.B. ix April 28, 2008