INCOME TAX—Cont.

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:

Amendment to transfers of assets or stock following corporate

reorganization (TD 9396) 22, 1026 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 Suspension of statutes of limitations in certain summons

disputes, expansion of taxpayers’ rights for third-party summonses (TD 9395) 22, 1031 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 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