INCOME TAX—Cont.

Qualified retirement plans, notice to participants of con sequences of failing to defer receipt of distributions (REG–107318–08) 45, 1131 Real Estate Mortgage Investment Conduit (REMIC), allocation

of income to foreign persons by certain entites (TD 9415) 36, 570 Reasonable good faith interpretation of required minimum dis tribution rules by governmental plans (REG–142040–07) 34, 451 Refund of taxes unlawfully assessed, administrative claim (CD

2087. 41, 845 Regulations:

26 CFR 1.41–0, –1, –6, –8, amended; 1.41–0T, –6T, –8T, –9, –9T added; alternative simplified credit under section 41(c)(5) (TD 9401) 27, 1 26 CFR 1.42–10, –12, amended; section 42 utility allowance regulations update (TD 9420) 39, 750 26 CFR 1.141–0, –4, –15, amended; treatment of payments in lieu of taxes under section 141 (TD 9429) 47, 1167 26 CFR 1.152–4, revised; 1.152–4T, removed; dependent child of divorced or separated parents or parents who live apart (TD 9408) 33, 323 26 CFR 1.179B–1T, added; 602.101, amended; capital costs incurred to comply with EPA sulfur regulations (TD 9404) 32, 280 26 CFR 1.179C–1T, added; 602.101, amended; election to expense certain refineries (TD 9412) 37, 687 26 CFR 1.195–1, revised; 1.195–1T, added; 1.248–1, amended; 1.248–1T, added; 1.709–1, amended; 1.709–1T, added; elections regarding start-up expenditures, corporation organizational expenditures, and partnership organizational expenses (TD 9411) 34, 398 26 CFR 1.337(d)–1, –2, amended; 1.358–6, amended; 1.362–4, added; 1.1502–13, –19, –21, –30, thru –33, –35, –75, –80, –91, –95, –96, –99, amended; 1.1502–20, –20T, –32T, –35T, removed; 1.1502–36, added; 602.101, amended; unified rule for loss on subsidiary stock (TD 9424) 44, 1012 26 CFR 1.367(a)–2T, –4T, –5T, amended; 1.954–2, amended; 1.954–2T, added; 1.956–2, –2T, amended; modifications to subpart F treatment of aircraft and vessel leasing income (TD 9406) 32, 287 26 CFR 1.468B–0, amended; 1.468B–6, added; 1.1031(k)–1, amended; 1.7872–5, –16, added; escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property (TD 9413) 34, 404 26 CFR 1.512(a)–5T, amended; effective dates and other issues arising under the employee benefit provisions of the Tax Reform Act of 1984; correction to TD 8073 (Ann 99) 44, 1089 26 CFR 1.664–1, amended; 602.101, amended; guidance under section 664 regarding the effect of unrelated business taxable income on charitable remainder trusts (TD 9403) 32, 285

November 24, 2008 xii 2008–47 I.R.B.