INCOME TAX—Cont.

Rates:

Underpayments and overpayments, quarter beginning:

October 1, 2008 (RR 47) 39, 760 Treatment of interest expense attributable to indebtedness al locable to property held for investment described in section 163(d)(5)(A)(ii): Investment interest deduction (RR 38) 31, 249 Trader partnership (Ann 65) 31, 279 Law school Loan Repayment Assistance Program (LRAP), ex clusion from gross income (RR 34) 28, 76 Legislative Cumulative Bulletins, discontinuation of publication

(Ann 87) 40, 843 Letter rulings, nonqualified deferred compensation, no-rule areas

(RP 61) 42, 934 Liens, return of wrongfully levied property and discharge of

liens, special rules (TD 9410) 34, 414 Life insurance:

Premiums by S corporation, effect on accumulated adjust ments account (AAA) (RR 42) 30, 175 Statutory reserves, meaning for multi-state taxpayers (RR 37)

28, 77 Losses, hurricane-related casualty losses and subsequent grants

(Notice 95) 44, 1076 Marginal production rates, 2008 (Notice 89) 43, 999 Partnerships:

Discharge of indebtedness income for transfers of partner ship interest in satisfaction of partnership indebtedness (REG–164370–05) 46, 1157 Election that enables partners of tax-exempt bond partnership

to take into account monthly the inclusions required under sections 702 and 707(c) (Notice 80) 40, 820 EESA section 301 application to partners in partnerships (RP

64. 47, 1195 Per diem allowances (RP 59) 41, 857 Presidentially declared disaster or terroristic or military actions, postponement of certain tax-related deadlines (REG–142680–06) 35, 565 Private foundations, organizations now classified as (Ann 70) 32,

318 ; (Ann 81) 37, 706 ; (Ann 104) 45, 1136 Proposed Regulations:

26 CFR 1.40–1, revised; 1.40–2, added; 1.40A–1, added; 40.0–1, amended; 40.6302(c)–1, amended; 48.0–1, amended; 48.0–4, added; 48.4041–0, amended; 48.4041–18, –20, removed and reserved; 48.4041–19, revised; 48.4081–1, –2, –3, amended; 48.4081–6, removed and reserved; 48.4082–4, amended; 48.4101–1, amended; 48.6426–1 thru –7, added; 48.6427–8, amended; 48.6427–12, added; alcohol fuel and biodiesel, renewable diesel, alternative fuel, diesel-water fuel emulsion, taxable fuel definitions, excise tax returns (REG–155087–05) 38, 726 26 CFR 1.41–6, –8, amended; 1.41–9, added; alternative simplified credit under section 41(c)(5) (REG–149405–07) 27, 73 26 CFR 1.45D–1, amended; amendments to new markets tax credit regulations (REG–149404–07) 40, 839