INCOME TAX—Cont.

Child of parents who are divorced, separated or living apart as

the dependent of both parents (RP 48) 36, 586 Corporations:

Accumulated adjustments account (AAA) and key-man life

insurance (RR 42) 30, 175 Section 108 reduction of tax attributes for S corporations

(REG–102822–08) 38, 744 Credits:

Alcohol fuel, biodiesel, alternative fuel (REG–155087–05)

38, 726 Electricity produced from certain renewable resources, sec tion 45 tax credit (Notice 60) 30, 178 Increasing research activities (TD 9401) 27, 1 ; (REG–149405–07) 27, 73 Low-income housing credit:

Emergency housing relief, Wisconsin severe storms, tor nadoes, and flooding (Notice 61) 30, 180 Indiana severe storms and flooding (Notice 56) 28, 79 Iowa severe storms, tornadoes, and flooding (Notice 58)

28, 81 Missouri severe storms and flooding, disaster relief (Notice

66. 31, 270 Utility allowance, new options for estimating (TD 9420)

39, 750 Satisfactory bond, “bond factor” amounts for the period:

January through September 2008 (RR 36) 30, 165 Section 48 tax credit for qualifying fuel cell property and qual ifying microturbine property (Notice 68) 34, 418 Declaratory judgment suits (Ann 67) 29, 164 ; (Ann 72) 32, 321 ;

correction (Ann 78) 34, 453 ; (Ann 82) 37, 708 ; (Ann 85) 38, 749 Definition of “outside director” (RR 32) 27, 6 Dependent child of divorced or separated parents or parents who

live apart (TD 9408) 33, 323 Disaster relief, China earthquake, qualified disaster (Notice 57)

28, 80 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 68) 30, 245 ; (Ann 77) 33, 394 ; (Ann 83) 37, 709 Disclosure of taxpayer groupings for purposes of the passive ac tivity loss provisions under section 469 (Notice 64) 31, 268 Disclosure or use of information by preparers of returns (TD

9409. 29, 118 ; (REG–121698–08) 29, 163 Economic Stimulus Act of 2008, bonus depreciation, section 179

expensing (RP 54) 38, 722 Election to expense certain refineries (TD 9412) 37, 687 ;

(REG–146895–05) 37, 700 Employee stock purchase plans, rules (REG–106251–08) 39,

774 Escrow accounts used in like-kind exchanges (TD 9413) 34, 404 Expenses:

Elections regarding start-up expenditures, corporation orga nizational expenditures, and partnership organizational expenses (TD 9411) 34, 398 ; (REG–164965–04) 34, 450 Optional standard mileage rates, update (Ann 63) 28, 114

2008–39 I.R.B. vii September 29, 2008