INCOME TAX — Internal Revenue Bulletin 2008-21

Accounting methods:

Procedure for election under section 1361(g) for banks (RP

10, 573 Safe harbor method of accounting for payroll taxes (RP 25)

13, 686 Accounts and notes receivable, section 1221(a)(4) capital asset

exclusion, REG–109367–06 withdrawn (Ann 41) 19, 943 Advance Pricing Agreement (APA) Program, annual report to the

public, 2007 (Ann 27) 15, 751 Allocation of section 179D deduction to designers of government

owned buildings, certification requirements for interim lighting rule, application of interim lighting rule to unconditioned garage space (Notice 40) 14, 725 Annual notice to donors regarding pending and settled declara tory judgment suits (Ann 1) 1, 246 Annuity contracts, partial exchange (RP 24) 13, 684 Calculating and apportioning the section 11(b)(1) additional tax

under section 1561 for controlled groups (TD 9369) 6, 394 ; (REG–104713–07) 6, 409 Capital assets, musical compositions (TD 9379) 14, 715 ;

(REG–153589–06) 14, 730