INCOME TAX—Cont. — Internal Revenue Bulletin 2008-26

Electronic tax administration, guidance necessary to facilitate –

updating section 7216 regulations (TD 9375) 5, 344 ; correction (Ann 16) 9, 511 Employee leasing arrangements, reimbursement of per diem (RR

18, 852 Employer-provided vehicles, cents-per-mile valuation rule, max imum vehicle values (RP 13) 6, 407 ; correction (Ann 15) 9, 511 Exclusion from gross income, update of Rev. Rul. 2001–48 (RR
12, 626 ; correction (Ann 57) 26, 1192 Exemptions, dependents, hearing on REG–149856–03 (Ann 26)

13, 693 Federal tax lien:

Procedures for obtaining release or discharge (TD 9378) 14,

720 Validity and priority of federal tax lien against certain persons

(REG–141998–06) 19, 911 Foreign base company sales income rules, application (REG–124590–07) 16, 801 Foreign currency, debt characterization, exchange traded notes,

prepaid forwards (RR 1) 2, 248 Forms:

1098, 1099, 5498 and W-2G, requirements for filing electronically, 2008 revision (RP 30) 23, 1056 Use of Form 13976, Itemized Statement Component of Ad visee List, section 6112 list (RP 20) 20, 980 Frivolous tax return positions (Notice 14) 4, 310 Gift tax valuation declaratory judgment (REG–143716–04) 25,

1170 GO Zone bonus depreciation recapture, like-kind exchanges and

involuntary conversions (Notice 25) 9, 484 Guidance Priority List, recommendations for 2008–2009 (Notice

18, 869 Guidance to:

Government entities regarding a requirement to withhold on

certain payments made by them (Notice 38) 13, 683 Tax return preparers, consents to disclose and consents to use

tax return information in the Form 1040 series (RP 12) 5, 368 Health Savings Accounts (HSAs):

Cost-of-living adjustments for inflation for 2009 (RP 29) 22,

1039 Employer comparable contributions (TD 9393) 20, 975 Maximum annual HSA contribution (Notice 52) 25, 1166 Qualified HSA funding distribution (Notice 51) 25, 1163 Income tax returns, 2007, guidance for the Service not challeng ing the accuracy of 2007 returns filed in compliance with Notice 2008–28 (RP 21) 12, 657 Information reporting, donees of qualified intellectual property

contributions (TD 9392) 19, 903 Insurance companies:

Application of section 338 (TD 9377) 11, 578 Diversification requirements under section 817 (TD 9385) 15,

735 Loss payment patterns and discount factors for the 2007 acci dent year (RP 10) 3, 290

June 30, 2008 ix 2008–26 I.R.B.