INCOME TAX—Cont.

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 ; corrections (Ann 29) 15, 786 ; additional corrections (Ann 30) 16, 825 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 1.1221–3T, added; time and manner for electing capital asset treatment for certain self-created musical works (TD 9379) 14, 715 26 CFR 1.1502–13, amended; 1.1502–13T, added; amendment of matching rule for certain gains on member stock (TD 9383) 15, 738 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 301.6020–1, added; 301.6020–1T, removed; substitute for return (TD 9380) 14, 718 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 301.6325–1, amended; 301.6503(f)–1, amended; 301.7426–1, amended; 401.6325–1, removed; release of lien or discharge of property (TD 9378) 14, 720 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 301.7701–2(b)(8)(i), amended; simplification of entity classification rules, correction to TD 8697 (Ann 38) 17, 851 26 CFR 301.7701–2(b)(8)(vi), (e)(7), added; 301.7701–2T, added; classification of certain foreign entities (TD 9388) 17, 832 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 ;

(Notice 41) 15, 742 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 ; (Ann 32) 16, 826 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

April 28, 2008 x 2008–17 I.R.B.