INCOME TAX—Cont.

26 CFR 1.195–1, revised; 1.195–1T, added; 1.248–1, amended; 1.248–1T, added; 1.709–1, amended; 1.709–1T, added; elections regarding start-up expenditures, corporation organizational expenditures, and partnership organizational expenses (TD 9411) 34, 398 26 CFR 1.367(a)–2T, –4T, –5T, amended; 1.954–2, amended; 1.954–2T, added; 1.956–2, –2T, amended; modifications to subpart F treatment of aircraft and vessel leasing income (TD 9406) 32, 287 26 CFR 1.468B–0, amended; 1.468B–6, added; 1.1031(k)–1, amended; 1.7872–5, –16, added; escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property (TD 9413) 34, 404 26 CFR 1.664–1, amended; 602.101, amended; guidance under section 664 regarding the effect of unrelated business taxable income on charitable remainder trusts (TD 9403) 32, 285 26 CFR 1.860A–0, –1, amended; 1.860A–1T, removed; 1.860G–3, amended; 1.860G–3T, removed; 1.863–0, –1, amended; 1.863–1T, removed; 1.1441–0, –2, amended; 1.1441–2T, removed; REMIC residual interests–accounting for REMIC net income (including any excess inclusions) (foreign holders) (TD 9415) 36, 570 26 CFR 1.881–5T, removed; correction to TD 9391 (Ann 74) 33, 392 26 CFR 1.911–7, amended; 1.6081–1, –3, –5, amended; 1.6081–2T, –6T, revised; 1.6081–3T, –4T, –5T, –7T, –10T, –11T, removed; 1.6081–4, –7, –10, –11, added; 25.6081–1, added; 25.6081–1T, removed; 26.6081–1, added; 26.6081–1T, removed; 53.6081–1, added; 53.6081–1T, removed; 55.6081–1, added; 55.6081–1T, removed; 156.6081–1, added; 156.6081–1T, removed; 157.6081–1, added; 157.6081–1T, removed; 301.6081–2, added; 301.6081–2T, removed; extension of time for filing returns (TD 9407) 33, 330 26 CFR 1.956–1, –1T, amended; guidance under section 956 for determining the basis of property acquired in certain nonrecognition transactions (TD 9402) 31, 254 26 CFR 1.1301–1, amended; 1.1301–1T, added; farmer and fisherman income averaging (TD 9417) 37, 693 26 CFR 301.6343–2, amended; 301.6343–2T, removed; 301.7425–3, amended; 301.7425–3T, removed; change to office to which notices of nonjudicial sale and requests for return of wrongfully levied property must be sent (TD 9410) 34, 414 26 CFR 301.7216–3, amended; 301.7216–3T, added; disclosure or use of information by preparers of returns (TD 9409) 29, 118 Revocations, exempt organizations (Ann 62) 27, 74 ; (Ann 66)

29, 164 ; (Ann 69) 32, 318 ; (Ann 76) 33, 393 ; (Ann 79) 35, 568 ; (Ann 80) 37, 706 Rules for certain long-term construction contracts (REG–120844–07) 39, 770 Smartcards, debit cards, etc., used to provide qualified trans portation fringes under section 132(f), delayed effective date of Rev. Rul. 2006–57 (Notice 74) 38, 718

2008–39 I.R.B. ix September 29, 2008