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Abbreviations›Rev. Rul. 2008-38, 2008-31 I.R.B. 249

INCOME TAX—Cont.

Internal Revenue Bulletin 2008-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Consumer Price Index (CPI) adjustments, certain loans under

section 1274A for 2009 (RR 52) 49, 1233 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 Entity classification, classification of foreign entities, per se

corporations (TD 9433) 50, 1263 S corporation rules, updates (TD 9422) 42, 898 Section 108 reduction of tax attributes for S corporations

(REG–102822–08) 38, 744 ; hearing cancelled (Ann 116) 48, 1230 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 ; hearing scheduled (Ann 117) 49, 1258 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 Iowa severe storms, tornadoes, and flooding (Notice 58)

28, 81 Missouri severe storms and flooding, disaster relief (Notice

  1. 31, 270 Satisfactory bond, “bond factor” amounts for the period:

January through September 2008 (RR 36) 30, 165 Tax-exempt bonds, tax credit bonds, Midwestern and Hur ricane Ike disaster areas and population estimates (Notice 109) 50, 1282 Utility allowance, new options for estimating (TD 9420)

39, 750 New markets tax credit, targeted populations (REG–142339–05) 45, 1116

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▸Contents — Internal Revenue Bulletin 2008-52
Internal Revenue Bulletin 2008-52

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