INCOME TAX—Cont.

Liens, return of wrongfully levied property and discharge of

liens, special rules (TD 9410) 34, 414 Life insurance:

Premiums by S corporation, effect on accumulated adjust ments account (AAA) (RR 42) 30, 175 Statutory reserves, meaning for multi-state taxpayers (RR 37)

28, 77 Presidentially declared disaster or terroristic or military actions, postponement of certain tax-related deadlines (REG–142680–06) 35, 565 Private foundations, organizations now classified as (Ann 70) 32,

318 ; (Ann 81) 37, 706 Proposed Regulations:

26 CFR 1.40–1, revised; 1.40–2, added; 1.40A–1, added; 40.0–1, amended; 40.6302(c)–1, amended; 48.0–1, amended; 48.0–4, added; 48.4041–0, amended; 48.4041–18, –20, removed and reserved; 48.4041–19, revised; 48.4081–1, –2, –3, amended; 48.4081–6, removed and reserved; 48.4082–4, amended; 48.4101–1, amended; 48.6426–1 thru –7, added; 48.6427–8, amended; 48.6427–12, added; alcohol fuel and biodiesel, renewable diesel, alternative fuel, diesel-water fuel emulsion, taxable fuel definitions, excise tax returns (REG–155087–05) 38, 726 26 CFR 1.41–6, –8, amended; 1.41–9, added; alternative simplified credit under section 41(c)(5) (REG–149405–07) 27, 73 26 CFR 1.108–7, amended; section 108 reduction of tax attributes for S corporations (REG–102822–08) 38, 744 26 CFR 1.179B–1, added; capital costs incurred to comply with EPA sulfur regulations (REG–143453–05) 32, 310 26 CFR 1.179C–1, added; election to expense certain refineries (REG–146895–05) 37, 700 26 CFR 1.195–1, revised; 1.248–1, amended; 1.709–1, amended; elections regarding start-up expenditures, corporation organizational expenditures, and partnership organizational expenses (REG–164965–04) 34, 450 26 CFR 1.367(a)–2, –4, –5, added; 1.954–2(c), revised; 1.956–2(b), –2(e), revised, modifications to subpart F treatment of aircraft and vessel leasing income (REG–138355–07) 32, 311 26 CFR 1.401(a)(9)–1, –6, amended; 1.403(b)–6, amended; reasonable good faith interpretation of required minimum distribution rules by governmental plans (REG–142040–07) 34, 451 26 CFR 1.421–1, amended; 1.422–2, –5, amended; 1.423–1, –2, revised; employee stock purchase plans under section 423 (REG–106251–08) 39, 774 26 CFR 1.460–3 thru –6, amended; rules for home construction contracts (REG–120844–07) 39, 770 26 CFR 1.642(c)–3, amended; 1.643(a)–5, amended; guidance under sections 642 and 643 (income ordering rules) (REG–101258–08) 28, 111 ; correction (Ann 73) 33, 391 26 CFR 1.956–1, amended; guidance under section 956 for determining the basis of property acquired in certain nonrecognition transactions (REG–102122–08) 31, 278

September 29, 2008 viii 2008–39 I.R.B.