INCOME TAX—Cont.

26 CFR 1.45D–1, amended; targeted populations under section 45D(e)(2) (REG–142339–05) 45, 1116 26 CFR 1.108–7, amended; section 108 reduction of tax attributes for S corporations (REG–102822–08) 38, 744 26 CFR 1.108–8, added; 1.721–1, amended; section 108(e)(8) application to partnerships (REG–164370–05) 46, 1157 26 CFR 1.147(f)–1; public approval guidance for tax-exempt bonds (REG–128841–07) 45, 1124 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)–13, –20, amended; 1.402(f)–1, amended; 1.411(a)–11, amended; 1.417(e)–1, amended; notice to participants of consequences of failing to defer receipt of qualified retirement plan distributions, expansion of applicable election period and period for notices (REG–107318–08) 45, 1131 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 1.901–1, –2, amended; determining the amount of taxes paid for purposes of section 901 (REG–156779–06) 46, 1160

2008–47 I.R.B. xi November 24, 2008