INCOME TAX—Cont.

26 CFR 1.108–7, amended; section 108 reduction of tax attributes for S corporations (REG–102822–08) 38, 744 26 CFR 1.170–0, –2, removed; 1.170A–13, amended; 1.170A–15 thru –18, added; substantiation and reporting requirements for cash and noncash charitable contribution deductions (REG–140029–07) 40, 828 26 CFR 1.179B–1, added; capital costs incurred to comply with EPA sulfur regulations (REG–143453–05) 32, 310 ; hearing cancelled (Ann 96) 43, 1010 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 1.336–0 thru –5, added; 1.338–0, –1, –5, amended; regulations enabling elections for certain transactions under section 336(e) (REG–143544–04) 42, 947 26 CFR 1.358–6, amended; 1.367(a)–1T, (a)–3, (b)–4, (b)–6, amended; 1.367(a)–7, added; 1.1248–1, –6, –8, amended; 1.1248(f)–1, –2, –3, added; 1.6038B–1, amended; transfers by domestic corporations that are subject to section 367(a)(5), distributions by domestic corporations that are subject to section 1248(f) (REG–209006–89) 41, 867 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 26 CFR 1.1301–1, amended; farmer and fisherman income averaging (REG–161695–04) 37, 699 ; correction (Ann 92) 42, 963 26 CFR 1.6039–1, revised; 1.6039–2, added; information reporting requirements under section 6039 (REG–103146–08) 37, 701 ; hearing scheduled (Ann 102) 43, 1011 26 CFR 1.6060–1, amended; 1.6107–1, revised; 1.6109–2, amended; 1.6694–0, –1, –2, revised; 1.6694–3, –4, amended; 1.6695–1, revised; 1.6695–2, amended; 1.6696–1, revised; 301.7701–15, amended; tax return preparer penalties under sections 6694 and 6695 (REG–129243–07) 27, 32 ; corrections (Ann 75) 33, 392

October 27, 2008 x 2008–43 I.R.B.