INCOME TAX—Cont.

National and area median gross income figures, guidance for

2008 (RP 19) 11, 594 Normalization accounting rules, application (TD 9387) 16, 789 Partnerships:

Application of section 163(d) to noncorporate limited partners

in a trader partnership’s trading activity (RR 12) 10, 520 Application of sections 704(c)(1)(B) and 737 to distributions

of property after two partnerships engage in an assets-over merger, correction to REG–143397–05 (Ann 53) 23, 1137 Contributed property (REG–100798–06) 23, 1135 Look-through entities or members of consolidated group, sub stantiality of partnership allocations (TD 9398) 24, 1143 ; correction (Ann 58) 26, 1193 ; additional correction (Ann 59) 26, 1193 Partner-level items in determining withholding tax, effec tively connected U.S. trade or business income allocable to foreign partners (TD 9394) 21, 988 Penalties, substantial understatement, preparer penalty (RP 14)

7, 435 Performance-based compensation (RR 13) 10, 518 Prepaid forward contracts, exchange traded notes (Notice 2) 2,

252 Preparer signature requirements under section 6695(b) (Notice 12) 3, 280 Presidential Primary Matching Payment Account:

Payments from (RP 15) 9, 489 Timing of payments (TD 9382) 9, 482 ; (REG–149475–07) 9,

510 Private foundations, organizations now classified as (Ann 13) 8,

480 ; (Ann 28) 14, 733 ; (Ann 37) 17, 850 ; (Ann 40) 19, 941 ; (Ann 60) 26, 1194 Proposed Regulations:

26 CFR 1.132–5, amended; 1.274–5, –5T, revised; 1.280F–6, amended; qualified nonpersonal use vehicles (REG–106897–08) 25, 1175 26 CFR 1.152; dependent child of divorced or separated parents or parents who live apart, hearing on REG–149856–03 (Ann 26) 13, 693 26 CFR 1.162–3, –4, revised; 1.162–6, removed; 1.263(a)–0, amended; 1.263(a)–1 thru –3, revised; 1.263A–1, amended; guidance regarding deduction and capitalization of expenditures related to tangible property (REG–168745–03) 18, 871 26 CFR 1.162–24, added; 301.9100–4T, amended; travel expenses of state legislators (REG–119518–07) 17, 844 26 CFR 1.367(a)–3, amended; 1.367(b)–14, added; treatment of property used to acquire parent stock in certain triangular reorganizations involving foreign corporations (REG–136020–07) 24, 1154 26 CFR 1.468A–0 thru –9, added; nuclear decommissioning funds (REG–147290–05) 10, 576 ; hearing scheduled (Ann 43) 19, 944 26 CFR 1.664–1, amended; guidance under section 664 regarding the effect of unrelated business taxable income (UBTI) on charitable remainder trusts (REG–127391–07) 13, 689

2008–26 I.R.B. x June 30, 2008