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Abbreviations›Rev. Rul. 2008-38, 2008-31 I.R.B. 249

INCOME TAX

Internal Revenue Bulletin 2008-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Accounting methods:

Automatic changes in methods of accounting (RP 52) 36, 587 Consent procedures, changes in method of accounting (Ann

  1. 38, 748 Rolling average inventory (RP 43) 30, 186 Acquisitions, application of section 382 in the case of certain ac quisitions made pursuant to the Housing and Economic Recovery Act of 2008 (Notice 76) 39, 768 Bonds:

Procedures for requesting a refund of arbitrage rebate and sim ilar payments on tax-exempt bonds (RP 37) 29, 137 Solicitation of applications from qualified issuers for alloca tion of qualified forestry conservation bonds (QFCBs) limitation and application requirements (Notice 70) 36, 575 Bonus depreciation for the Kansas disaster area (Notice 67) 32,

307 Capital costs incurred to comply with EPA sulfur regulations (TD

  1. 32, 280 ; (REG–143453–05) 32, 310 Certain financing commitments and applicable high yield dis count obligations (RP 51) 35, 562 Change to office to which notices of nonjudicial sale and re quests for return of wrongfully levied property must be sent (TD 9410) 34, 414 Charitable lead unitrust (CLUT):

Inter vivos, sample forms (RP 45) 30, 225 Testamentary, sample form (RP 46) 30, 238 Charitable remainder trusts (CRTs), division into two or more

separate and equal CRTs (RR 41) 30, 170

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▸Contents — Internal Revenue Bulletin 2008-39
Internal Revenue Bulletin 2008-39

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