INCOME TAX—Cont.

26 CFR 1.468A–0 thru –9, added; nuclear decommissioning funds (REG–147290–05) 10, 576 ; hearing scheduled (Ann 43) 19, 944 26 CFR 1.664–1, amended; guidance under section 664 regarding the effect of unrelated business taxable income (UBTI) on charitable remainder trusts (REG–127391–07) 13, 689 26 CFR 1.860A, 1.860G, modifications of commercial mortgage loans held by a real estate mortgage investment conduit (REMIC), hearing for REG–127770–07 (Ann 24) 13, 692 26 CFR 1.904–0, amended; 1.904(f)–1, –2, amended; 1.904(f)–7, –8, added; 1.904(g)–0 thru –3, added; 1.1502–9, revised; treatment of overall foreign and domestic losses (REG–141399–07) 8, 470 ; hearing cancellation (Ann 31) 15, 787 26 CFR 1.904–2(i), added; 1.904–4, –5, revised; 1.904–7(g), added; 1.904(f)–12(h), added; reduction of foreign tax credit limitation categories under section 904(d) (REG–114126–07) 6, 410 ; hearing cancellation (Ann 36) 16, 827 26 CFR 1.954–3, amended; guidance regarding foreign base company sales income (REG–124590–07) 16, 801 26 CFR 1.1221–1, amended; section 1221(a)(4) capital asset exclusion for accounts and notes receivable, REG–109367–06 withdrawn (Ann 41) 19, 943 26 CFR 1.1221–3, added; time and manner for electing capital asset treatment for certain self-created musical works (REG–153589–06) 14, 730 26 CFR 1.1502–13, amended; amendment of matching rule for certain gains on member stock (REG–137573–07) 15, 750 26 CFR 1.1502–13(e)(2)(ii)(C), withdrawn from REG–107592–00; consolidated returns, intercompany obligations (Ann 25) 14, 732 26 CFR 1.1561–0, –2, added; 1.1563–1, amended; calculating and apportioning the section 11(b)(1) additional tax under section 1561 for controlled groups (REG–104713–07) 6, 409 26 CFR 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of the Census (REG–147832–07) 8, 480 26 CFR 301.6103(n)–2, added; disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers (REG–114942–07) 18, 901 26 CFR 301.6323(b)–1, (c)–2, (f)–1, (g)–1, (h)–1, amended; withdrawal of regulations under old section 6323(b)(10) (REG–141998–06) 19, 911 26 CFR 301.6503(j)–1, added; suspension of running of period of limitations during a proceeding to enforce or quash a designated or related summons (REG–208199–91) 21, 1017 26 CFR 301.7701–2, amended; classification of certain foreign entities (REG–143468–07) 17, 848

May 27, 2008 x 2008–21 I.R.B.