INCOME TAX—Cont.

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 ; (Ann 120) 50, 1295 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 ; hearing scheduled (Ann 117) 49, 1258 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 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 ; hearing cancelled (Ann 116) 48, 1230 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 ; hearing scheduled (Ann 122) 51, 1351 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