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

INCOME TAX

Internal Revenue Bulletin 2008-43 · 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:

Election involving repeal of bonding requirement under sec tion 42(j)(6) (RP 60) 43, 1006 Expanded temporary rule allowing governmental issuers to

purchase their own tax-exempt bonds (Notice 88) 42, 933 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 Tax-exempt bonds:

Federal guarantee, money market funds (Notice 81) 41,

852 Volume cap, mortgage credit certificates (Notice 79) 40,

815 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 ; hearing cancelled (Ann 96) 43, 1010 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 contributions:

Cash and noncash, substantiation and reporting requirements

under section 170 (REG–140029–07) 40, 828 Computation of deduction for inventory contributions (Notice

  1. 43, 1000 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 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

October 27, 2008 viii 2008–43 I.R.B.

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