INCOME TAX—Cont.

Annual notice to donors regarding pending and settled declara tory judgment suits (Ann 1) 1, 246 Annuity contracts, partial exchange (RP 24) 13, 684 Assumption of liabilities (TD 9397) 22, 1025 Calculating and apportioning the section 11(b)(1) additional tax

under section 1561 for controlled groups (TD 9369) 6, 394 ; (REG–104713–07) 6, 409 Capital assets, musical compositions (TD 9379) 14, 715 ;

(REG–153589–06) 14, 730 Capitalization of amounts paid to acquire, produce, or improve

tangible property (REG–168745–03) 18, 871 Cell captive guidance:

Insurance, protected cell company (Notice 19) 5, 366 Insurance, risk shifting and risk distribution (RR 8) 5, 340 Certain outbound reorganizations and section 351 exchanges

(Notice 10) 3, 277 Charitable contributions:

Appreciated property, S corporation (RR 16) 11, 585 Recordkeeping requirements (Notice 16) 4, 315 Claims submitted to IRS Whistleblower Office under section

7623 (Notice 4) 2, 253 Clarification of transitional relief under Notice 2007–54

(Notice 11) 3, 279 Coal project program, special allocation round for qualifying ad vanced coal projects (Notice 26) 9, 487 Consolidated returns:

Intercompany insurance transactions, withdrawal of a portion

of REG–107592–00 (Ann 25) 14, 732 Loss disallowance (Notice 9) 3, 277 Consumer Price Index (CPI) adjustments, certain loans under

section 1274A for 2008 (RR 3) 2, 249 Contingent fees under Circular 230 (Notice 43) 15, 748 Corporations:

Amendment to transfers of assets or stock following corporate

reorganization (TD 9396) 22, 1026 Certain triangular reorganizations involving foreign corpora tions (TD 9400) 24, 1139 ; (REG–136020–07) 24, 1154 Determination of surrogate foreign corporation status when

there is an expanded affiliated group (TD 9399) 25, 1157 Entity classification, foreign entities, per se corporations (TD

9388. 17, 832 ; (REG–143468–07) 17, 848 Health insurance costs of 2-percent shareholder-employees,

S corporation (Notice 1) 2, 251 S corporations:

Charitable contributions, appreciated property (RR 16) 11,

585 Status in reorganization where S corporation becomes a

QSub of newly formed holding company, assignment of EINs (RR 18) 13, 674 Succession to items of a liquidating corporation by members

of a consolidated group (TD 9376) 11, 587 Credits:

Alternative motor vehicle credit, qualified fuel cell motor ve hicles (Notice 33) 12, 642

2008–26 I.R.B. viii June 30, 2008