INCOME TAX—Cont.

26 CFR 301.6103(j)(1)–1T, amended; disclosure of return information to the Bureau of the Census (TD 9373) 8, 463 26 CFR 301.6103(n)–2T, added; disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers (TD 9389) 18, 863 26 CFR 301.6325–1, amended; 301.6503(f)–1, amended; 301.7426–1, amended; 401.6325–1, removed; release of lien or discharge of property (TD 9378) 14, 720 26 CFR 301.7216–0, added; 301.7216–1, –2, –3, revised; guidance necessary to facilitate electronic tax administration, update (TD 9375) 5, 344 ; correction (Ann 16) 9, 511 26 CFR 301.7701–2(b)(8)(i), amended; simplification of entity classification rules, correction to TD 8697 (Ann 38) 17, 851 26 CFR 301.7701–2(b)(8)(vi), (e)(7), added; 301.7701–2T, added; classification of certain foreign entities (TD 9388) 17, 832 26 CFR 702.9037–1, –2, amended; 702.9037–1T, –2T, added; payments from the Presidential Primary Matching Payment Account (TD 9382) 9, 482 Reissuance standards for state or local bonds (Notice 27) 10, 543 ;

(Notice 41) 15, 742 Returns required on magnetic media, corrections to TD 9363

(Ann 10) 7, 445 Revocations, exempt organizations (Ann 3) 2, 269 ; (Ann 14) 8,

477 ; (Ann 20) 11, 625 ; (Ann 22) 13, 692 ; (Ann 32) 16, 826 ; (Ann 45) 20, 982 ; (Ann 49) 21, 1024 Safe harbor, guidance for the Service not challenging the accu racy of 2007 returns filed in compliance with Notice 2008–28 (RP 21) 12, 657 Section 67 limitations on estates or trusts for bundled investment

management and advisory costs (Notice 32) 11, 593 Securities, readily marketable for purposes of section 956(c)(2)(J) (RP 26) 21, 1014 Simplification of entity classification rules, correction to TD

8697 (Ann 38) 17, 851 Standard Industry Fare Level (SIFL) formula (RR 14) 11, 578 Stocks:

Losses, deduction for abandoned stock or securities (TD

9386. 16, 788 ; correction (Ann 35) 17, 849 Qualified stock purchase (QSP), reverse subsidiary merger,

step transaction (RR 25) 21, 986 Redetermination of intercompany gain as excluded from gross

income (TD 9383) 15, 738 ; (REG–137573–07) 15, 750 Statutory stock options, information reporting requirements

(Notice 8) 3, 276 Stock transfer rules, carryover of earnings and taxes, correc tion to TD 9273 (Ann 33) 16, 826 Substitute for return (TD 9380) 14, 718 Tax conventions:

Exclusions from gross income, update of Rev. Rul. 2001–48

(RR 17) 12, 626 Insurance excise tax treatment of premiums paid by one for eign insurer to another (RR 15) 12, 633