INCOME TAX—Cont.

Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 110 Associate Chief Counsel (International) (RP 7) 1, 229 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 Life insurance contracts, modifications of split-dollar arrange ments (Notice 42) 15, 747 Like–kind exchanges, safe harbor, rental property used for per sonal purposes (RP 16) 10, 547 Listed transaction under sections 6011, 6111, and 6112 (Notice

34. 12, 645 Losses, deduction for abandoned stock or securities (TD 9386)

16, 788 ; correction (Ann 35) 17, 849 Marketing of refund anticipation loans (RALs) and certain other

products in connection with the preparation of a tax return (Ann 7) 5, 379 Medicaid rebates (RR 26) 21, 985 Mortgage insurance premiums, allocation and information re porting for 2007 (Notice 15) 4, 313 National and area median gross income figures, guidance for

2008 (RP 19) 11, 594 Normalization accounting rules, application (TD 9387) 16, 789 Partnerships:

Application of section 163(d) to noncorporate limited partners

in a trader partnership’s trading activity (RR 12) 10, 520 Partner-level items in determining withholding tax, effec tively connected U.S. trade or business income allocable to foreign partners (TD 9394) 21, 988 Penalties, substantial understatement, preparer penalty (RP 14)

7, 435 Performance-based compensation (RR 13) 10, 518 Prepaid forward contracts, exchange traded notes (Notice 2) 2,

252 Preparer signature requirements under section 6695(b) (Notice 12) 3, 280 Presidential Primary Matching Payment Account:

Payments from (RP 15) 9, 489 Timing of payments (TD 9382) 9, 482 ; (REG–149475–07) 9,

510 Private foundations, organizations now classified as (Ann 13) 8,

476 ; (Ann 28) 14, 733 ; (Ann 37) 17, 850 ; (Ann 40) 19, 941 Proposed Regulations:

26 CFR 1.152; dependent child of divorced or separated parents or parents who live apart, hearing on REG–149856–03 (Ann 26) 13, 693 26 CFR 1.162–3, –4, revised; 1.162–6, removed; 1.263(a)–0, amended; 1.263(a)–1 thru –3, revised; 1.263A–1, amended; guidance regarding deduction and capitalization of expenditures related to tangible property (REG–168745–03) 18, 871 26 CFR 1.162–24, added; 301.9100–4T, amended; travel expenses of state legislators (REG–119518–07) 17, 844