INCOME TAX—Cont.

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 ; hearing scheduled (Ann 121) 50, 1296 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 26 CFR 1.956–1, amended; guidance under section 956 for determining the basis of property acquired in certain nonrecognition transactions (REG–102122–08) 31, 278 26 CFR 1.1301–1, amended; farmer and fisherman income averaging (REG–161695–04) 37, 699 ; correction (Ann 92) 42, 963 26 CFR 1.1502–13(e)(4), withdrawn; 1.1502–32(c)(1)(ii), withdrawn; unified rule for loss on subsidiary stock (REG–157711–02) 44, 1087 26 CFR 1.6039–1, revised; 1.6039–2, added; information reporting requirements under section 6039 (REG–103146–08) 37, 701 ; hearing scheduled (Ann 102) 43, 1011 26 CFR 1.6050P–0, –1, amended; information reporting for discharges of indebtness (REG–118327–08) 48, 1218 26 CFR 1.6060–1, amended; 1.6107–1, revised; 1.6109–2, amended; 1.6694–0, –1, –2, revised; 1.6694–3, –4, amended; 1.6695–1, revised; 1.6695–2, amended; 1.6696–1, revised; 301.7701–15, amended; tax return preparer penalties under sections 6694 and 6695 (REG–129243–07) 27, 32 ; corrections (Ann 75) 33, 392 26 CFR 1.6081–2, –6, added; 54.6081–1, added; extension of time for filing returns (REG–115457–08) 33, 390 ; hearing scheduled (Ann 108) 46, 1165 26 CFR 301.6707A–1, added; section 6707A and the failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction (REG–160868–04) 45, 1115 26 CFR 301.7216–3, amended; disclosure or use of information by preparers of returns (REG–121698–08) 29, 163

2008–52 I.R.B. xii December 29, 2008