INCOME TAX—Cont.

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 New markets tax credit, targeted populations (REG–142339–05) 45, 1116 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 ; (Ann 109) 46, 1166 ; (Ann 112) 47, 1199 Definition of “outside director” (RR 32) 27, 6 Dependent child of divorced or separated parents or parents who

live apart (TD 9408) 33, 323 Depreciation, election to forgo additional first year depreciation

deduction (RP 65) 44, 1082 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 ; (Ann 101) 44, 1090 ; (Ann 113) 47, 1199 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 E-file, request for applications for participation in the 2009 IRS

Individual e-file Partnership Program (Ann 106) 45, 1137 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 Executive compensation, guidance for sections 162(m)(5) and

280G(e) (Notice 94) 44, 1070 Expenses:

Elections regarding start-up expenditures, corporation orga nizational expenditures, and partnership organizational expenses (TD 9411) 34, 398 ; (REG–164965–04) 34, 450 Optional standard mileage rates, update (Ann 63) 28, 114 Extension of replacement period for livestock sold on account of

drought in specified counties (Notice 86) 42, 925 Extension of time for filing returns (TD 9407) 33, 330 ;

(REG–115457–08) 33, 390 ; hearing scheduled (Ann 108) 46, 1165 Farmer and fisherman income averaging (TD 9417) 37, 693 ; cor rection (Ann 91) 42, 963 ; (REG–161695–04) 37, 699 ; correction (Ann 92) 42, 963