INCOME TAX—Cont.

26 CFR 1.1361–0, –1, –4, –6, amended; 1.1362–0, –4, amended; 1.1366–0, –2, –5, amended; 602.101, amended; S corporation guidance under AJCA of 2004 and GOZA of 2005 (TD 9422) 42, 898 26 CFR 1.1367–2, amended; 1.1367–3, revised; section 1367 regarding open account debt (TD 9428) 47, 1174 26 CFR 1.6039I–1, added; 1.6039I–1T, removed; information reporting on employer-owned life insurance contracts (TD 9431) 49, 1235 26 CFR 1.6050P–0, –1, amended; 1.6050P–1T, added; information reporting for discharges of indebtedness (TD 9430) 48, 1205 ; correction (Ann 127) 52, 1375 26 CFR 301.6111–1T, revised; tax shelter registration, correction to TD 7964 (Ann 128) 52, 1376 26 CFR 301.6343–2, amended; 301.6343–2T, removed; 301.7425–3, amended; 301.7425–3T, removed; change to office to which notices of nonjudicial sale and requests for return of wrongfully levied property must be sent (TD 9410) 34, 414 26 CFR 301.6707A–1T, 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 (TD 9425) 45, 1100 26 CFR 301.7216–3, amended; 301.7216–3T, added; disclosure or use of information by preparers of returns (TD 9409) 29, 118 26 CFR 301.7701–2, amended; 301.7701–2T, removed; classification of certain foreign entities (TD 9433) 50, 1263 26 CFR 702.9037–1, –2, revised; 702.9037–1T, –2T, removed; payments from the Presidential Primary Matching Payment Account (TD 9432) 49, 1236 26 CFR 801.1 thru .7, removed; 801.1T thru .8T, redesignated as 801.1 thru .8; 801.1(a), 801.2, .3, .7, .8, amended; balanced system for measuring organizational and employee performance within the Internal Revenue Service (TD 9426) 46, 1153 Reporting and withholding under section 409A, calendar year

2008 (Notice 115) 52, 1367 Revocations, exempt organizations (Ann 62) 27, 74 ; (Ann 66)

29, 164 ; (Ann 69) 32, 318 ; (Ann 76) 33, 393 ; (Ann 79) 35, 568 ; (Ann 80) 37, 706 ; (Ann 86) 40, 843 ; (Ann 88) 40, 843 ; (Ann 90) 41, 896 ; (Ann 97) 43, 1010 ; (Ann 100) 44, 1090 ; (Ann 126) 52, 1375 Rules for certain long-term construction contracts (REG–120844–07) 39, 770 Section 67 limitations on estates or trusts, extension of interim

guidance (Notice 116) 52, 1372 Section 382 limitation:

Application of section 382(h) to banks, ownership changes,

pre-change losses (Notice 83) 42, 905 Capital contributions, ownership changes, pre-change losses

(Notice 78) 41, 851 Capital Purchase Program (CPP), ownership changes, pre change losses (Notice 100) 44, 1081 Ownership changes, pre-change losses (Notice 84) 41, 855