INCOME TAX—Cont.

26 CFR 1.1502–80, amended; miscellaneous operating rules for successor persons, succession to items of the liquidating corporation (TD 9376) 11, 587 26 CFR 1.6050L–2, added; 1.6050L–2T, removed; 602.101, amended; information returns by donees relating to qualified intellectual property contributions (TD 9392) 19, 903 26 CFR 1.7874–1, added; 1.7874–1T, removed; guidance for determining the ownership percentage in the case of expanded affiliated groups (TD 9399) 25, 1157 26 CFR 54.4980G–0, –4, amended; employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G (TD 9393) 20, 975 26 CFR 300.0, amended; 300.7, .8, added; user fees relating to enrollment to perform actuarial services (TD 9370) 7, 428 26 CFR 301.6020–1, added; 301.6020–1T, removed; substitute for return (TD 9380) 14, 718 26 CFR 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of the Census (TD 9372) 8, 462 26 CFR 301.6103(j)(1)–1T, amended; disclosure of return information to the Bureau of the Census (TD 9373) 8, 463 26 CFR 301.6103(n)–2T, added; disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers (TD 9389) 18, 863 26 CFR 301.6325–1, amended; 301.6503(f)–1, amended; 301.7426–1, amended; 401.6325–1, removed; release of lien or discharge of property (TD 9378) 14, 720 26 CFR 301.7216–0, added; 301.7216–1, –2, –3, revised; guidance necessary to facilitate electronic tax administration, update (TD 9375) 5, 344 ; correction (Ann 16) 9, 511 26 CFR 301.7603–1, revised; 301.7603–2, added; 301.7609–1 thru –5, revised; suspension of statutes of limitations in third-party and John Doe summons disputes and expansion of taxpayers’ rights to receive notice and seek judicial review of third-party summonses (TD 9395) 22, 1031 26 CFR 301.7701–2(b)(8)(i), amended; simplification of entity classification rules, correction to TD 8697 (Ann 38) 17, 851 26 CFR 301.7701–2(b)(8)(vi), (e)(7), added; 301.7701–2T, added; classification of certain foreign entities (TD 9388) 17, 832 26 CFR 702.9037–1, –2, amended; 702.9037–1T, –2T, added; payments from the Presidential Primary Matching Payment Account (TD 9382) 9, 482 Reissuance standards for state or local bonds (Notice 27) 10, 543 ;

(Notice 41) 15, 742 Returns required on magnetic media, corrections to TD 9363

(Ann 10) 7, 445 Revocations, exempt organizations (Ann 3) 2, 269 ; (Ann 14) 8,

481 ; (Ann 20) 11, 625 ; (Ann 22) 13, 692 ; (Ann 32) 16, 826 ; (Ann 45) 20, 982 ; (Ann 49) 21, 1024 ; (Ann 51) 22, 1040 ; (Ann 54) 24, 1155 ; (Ann 55) 25, 1178 Safe harbor, guidance for the Service not challenging the accu racy of 2007 returns filed in compliance with Notice 2008–28 (RP 21) 12, 657

2008–26 I.R.B. xii June 30, 2008