INCOME TAX—Cont.

Simplification of entity classification rules, correction to TD

8697 (Ann 38) 17, 851 Standard Industry Fare Level (SIFL) formula (RR 14) 11, 578 Stocks:

Losses, deduction for abandoned stock or securities (TD

9386. 16, 788 ; correction (Ann 35) 17, 849 Redetermination of intercompany gain as excluded from gross

income (TD 9383) 15, 738 ; (REG–137573–07) 15, 750 Statutory stock options, information reporting requirements

(Notice 8) 3, 276 Stock transfer rules, carryover of earnings and taxes, correc tion to TD 9273 (Ann 33) 16, 826 Substitute for return (TD 9380) 14, 718 Tax conventions:

Exclusions from gross income, update of Rev. Rul. 2001–48

(RR 17) 12, 626 Insurance excise tax treatment of premiums paid by one for eign insurer to another (RR 15) 12, 633 Updated tax tables for Belgium, Denmark, Finland, and Ger many tax conventions (Ann 8) 6, 403 U.S.-Mexico income tax treaty, treatment of Mexico’s im puesto empresarial a tasa unica (IETU) (Notice 3) 2, 253 Voluntary compliance program for foreign insurers and rein surers subject to insurance excise tax imposed by section 4371 (Ann 18) 12, 667 Tax shelter, listed transactions (Notice 20) 6, 406 Travel expenses of state legislators (REG–119518–07) 17, 844 Technical Advice Memoranda (TAMs) (RP 2) 1, 90 Treatment of overall foreign and domestic losses (TD 9371) 8,

447 ; (REG–141399–07) 8, 470 ; hearing cancellation (Ann 31) 15, 787 Trusts:

Charitable remainder trusts, calculation of excise tax on unre lated business taxable income (UBTI) (REG–127391–07) 13, 689 Deductions for contributions to qualified nuclear decommis sioning trusts (TD 9374) 10, 521 ; (REG–147290–05) 10, 576 User fees relating to enrollment to perform actuarial services (TD

9370. 7, 428 Voluntary closing agreement program for tax-exempt bonds and

tax credit bonds (TEB VCAP) (Notice 31) 11, 592 Wash sales, individual retirement accounts, Roth IRAs (RR 5) 3,

271