INCOME TAX—Cont. — Internal Revenue Bulletin 2008-47

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

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 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 Section 1367 regarding open account debt (TD 9428) 47, 1174 Transfers by domestic corporations to foreign corporations

under section 361(a) or (b) (REG–209006–89) 41, 867 Cost-of-living adjustments for inflation for 2009 (RP 66) 45,

1107 Credits:

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

38, 726 Allocation under:

Qualifying advanced coal project program for 2008-09

(Notice 96) 44, 1077 Qualifying gasification project program (Notice 97) 44,

1080 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 Foreign tax credit, determining the amount of taxes paid for purposes of section 901 (TD 9416) 46, 1142 ; (REG–156779–06) 46, 1160 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

2008–47 I.R.B. ix November 24, 2008