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

Foreign base company sales income rules, application (REG–124590–07) 16, 801 Foreign currency, debt characterization, exchange traded notes,

prepaid forwards (RR 1) 2, 248 Forms, use of Form 13976, Itemized Statement Component of

Advisee List, section 6112 list (RP 20) 20, 980 Frivolous tax return positions (Notice 14) 4, 310 GO Zone bonus depreciation recapture, like-kind exchanges and

involuntary conversions (Notice 25) 9, 484 Guidance Priority List, recommendations for 2008–2009 (Notice

18, 869 Guidance to:

Government entities regarding a requirement to withhold on

certain payments made by them (Notice 38) 13, 683 Tax return preparers, consents to disclose and consents to use

tax return information in the Form 1040 series (RP 12) 5, 368 Health Savings Accounts (HSAs), employer comparable contri butions (TD 9393) 20, 975 Income tax returns, 2007, guidance for the Service not challeng ing the accuracy of 2007 returns filed in compliance with Notice 2008–28 (RP 21) 12, 657 Information reporting, donees of qualified intellectual property

contributions (TD 9392) 19, 903 Insurance companies:

Application of section 338 (TD 9377) 11, 578 Diversification requirements under section 817 (TD 9385) 15,

735 Loss payment patterns and discount factors for the 2007 acci dent year (RP 10) 3, 290 Prevailing state assumed interest rate tables, 2008 (RR 19) 13,

669 Proposed AG VACARVM and Proposed Life PBR (Notice

5, 363 Salvage discount factors for the 2007 accident year (RP 11) 3,

301 Interest:

Deductibility, application of section 163(d) to noncorporate

limited partner that does not materially participate in a trader partnership’s trading activity (RR 12) 10, 520 Investment:

Federal short-term, mid-term, and long-term rates for:

January 2008 (RR 4) 3, 272 February 2008 (RR 9) 5, 342 March 2008 (RR 11) 10, 541 April 2008 (RR 20) 14, 716 May 2008 (RR 24) 18, 861 Rates:

Underpayments and overpayments, quarter beginning:

April 1, 2008 (RR 10) 13, 676 Interim standards under section 6694(a) (Notice 13) 3, 282 ; sup plemental guidance (Notice 46) 18, 868 Inventory, dollar-value last-in, first-out (LIFO) pooling method

for certain resellers of cars and light-duty trucks (RP 23) 12, 664

2008–21 I.R.B. ix May 27, 2008