INCOME TAX—Cont.

Enabling elections for certain transactions under section

336(e) (REG–143544–04) 42, 947 S corporation rules, updates (TD 9422) 42, 898 Section 108 reduction of tax attributes for S corporations

(REG–102822–08) 38, 744 Transfers by domestic corporations to foreign corporations

under section 361(a) or (b) (REG–209006–89) 41, 867 Credits:

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

38, 726 Amendments to new markets tax credit regulations (REG–149404–07) 40, 839 Electricity produced from certain renewable resources, sec tion 45 tax credit (Notice 60) 30, 178 Enhanced oil recovery credit, 2008 inflation adjustment (No tice 72) 43, 998 Increasing research activities (TD 9401) 27, 1 ; (REG–149405–07) 27, 73 Low-income housing credit:

Carryovers to qualified states, 2008 National Pool (RP 57)

41, 855 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 Satisfactory bond, “bond factor” amounts for the period:

January through September 2008 (RR 36) 30, 165 Utility allowance, new options for estimating (TD 9420)

39, 750 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 ; (Ann 89) 40, 844 ; (Ann 93) 41, 896 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