INCOME TAX—Cont.

Updated tax tables for Belgium, Denmark, Finland, and Ger many tax conventions (Ann 8) 6, 403 U.S.-Germany, guidance on MAP arbitration procedures un der German Treaty (Ann 39) 18, 867 U.S.-Mexico income tax treaty, treatment of Mexico’s im puesto empresarial a tasa unica (IETU) (Notice 3) 2, 253 Voluntary compliance program for foreign insurers and rein surers subject to insurance excise tax imposed by section 4371 (Ann 18) 12, 667 Tax evasion, return-of-capital treatment (CD 2086) 19, 905 Tax shelter, listed transactions (Notice 20) 6, 406 Technical Advice Memoranda (TAMs) (RP 2) 1, 90 Travel expenses of state legislators (REG–119518–07) 17, 844 Treatment of overall foreign and domestic losses (TD 9371) 8,

447 ; (REG–141399–07) 8, 470 ; hearing cancellation (Ann 31) 15, 787 Trusts:

Charitable remainder trusts, calculation of excise tax on unre lated business taxable income (UBTI) (REG–127391–07) 13, 689 Deductions for contributions to qualified nuclear decommis sioning trusts (TD 9374) 10, 521 ; (REG–147290–05) 10, 576 ; hearing scheduled (Ann 43) 19, 944 U.S. territories, American Samoa, Guam, the Northern Mariana

Islands, Puerto Rico, U.S. Virgin Islands, source of income, filing requirements (TD 9391) 20, 945 User fees relating to enrollment to perform actuarial services (TD

9370. 7, 428 Voluntary closing agreement program for tax-exempt bonds and

tax credit bonds (TEB VCAP) (Notice 31) 11, 592 Wash sales, individual retirement accounts, Roth IRAs (RR 5) 3,

271 Withholding of tax on disposition of United States real property

interests (RP 27) 21, 1014