INCOME TAX—Cont. — Internal Revenue Bulletin 2008-21

Low-income housing credit:

2008 population figures used for calculation (Notice 22) 8, 465 Indian Housing Block Grant (IHBG) Program (RR 6) 3,

271 Nonconventional source fuel credit, inflation adjustment

factor and phase-out amount for CY 2007 (Notice 44) 16, 799 Satisfactory bond, “bond factor” amounts for the period:

January through March 2008 (RR 2) 2, 247 January through June 2008 (RR 21) 15, 734 Renewable electricity, refined coal, and Indian coal produc tion credit, 2008 inflation adjustment (Notice 48) 21, 1008 Declaratory judgment suits (Ann 48) 20, 983 Deductions:

Certain itemized, federal taxable income (CD 2085) 17, 828 Dependency exemption, qualifying relative (Notice 5) 2, 256 Depreciation, 2008 limitations on depreciation deductions for

passenger automobiles (RP 22) 12, 658 Designated and related summonses, effect on period of lim itations on assessment when case brought with respect to (REG–208199–91) 21, 1017 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 5) 4, 333 ; announcement of new format (Ann 50) 21, 1024 Disclosure of return information:

In connection with written contracts among the IRS, whistle blowers, and legal representatives of whistleblowers (TD 9389) 18, 863 ; (REG–114942–07) 18, 901 To the Bureau of the Census (TD 9372) 8, 462 ; (TD 9373) 8,

463 ; (REG–147832–07) 8, 480 Disposition of investment in United States real property (RP 27)

21, 1014 Domestic production activities, Tax Increase Prevention and

Reconciliation Act of 2005 (TIPRA) amendments to section 199 (TD 9381) 14, 694 Economic stimulus payments:

Filing instructions (Notice 28) 10, 546 Tax-favored accounts (Ann 44) 20, 982 Electronic tax administration, guidance necessary to facilitate –

updating section 7216 regulations (TD 9375) 5, 344 ; correction (Ann 16) 9, 511 Employee leasing arrangements, reimbursement of per diem (RR

18, 852 Employer-provided vehicles, cents-per-mile valuation rule, max imum vehicle values (RP 13) 6, 407 ; correction (Ann 15) 9, 511 Exclusions from gross income, update of Rev. Rul. 2001–48

(RR 17) 12, 626 Exemptions, dependents, hearing on REG–149856–03 (Ann 26)

13, 693 Federal tax lien:

Procedures for obtaining release or discharge (TD 9378) 14,

720 Validity and priority of federal tax lien against certain persons

(REG–141998–06) 19, 911