INCOME TAX

Annual notice to donors regarding pending and settled declara tory judgment suits (Ann 1) 1, 242 Conduit financing arrangements (REG–113462–08) 4, 379 Corporations:

Creditor continuity of interest (TD 9434) 4, 339 Transaction of interest, controlled foreign corporation (CFC),

subpart F income partnership blocker (Notice 7) 3, 312 Treatment of stock of a controlled corporation under section

355(a)(3)(B) (TD 9435) 4, 333 ; (REG–150670–07) 4, 378 Disclosure or use of information by preparers of returns (TD

9437. 4, 341 Employer-provided vehicles, cents-per-mile valuation rule, max imum vehicle values, 2009 (RP 12) 3, 321 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

January 2009 (RR 1) 2, 248 Interim guidance under section 457A relating to deferred com pensation of nonqualified entities (Notice 8) 4, 347 Interim standards under section 6694(a) (Notice 5) 3, 309 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 107 Associate Chief Counsel (International) (RP 7) 1, 226 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 Money market fund, certain payments received from its invest ment advisor to maintain per share net asset value of $1.00 (RP 10) 2, 267 Penalties:

Categories of tax returns and claims for refund, tax return

preparer penalty under section 6694 (RP 11) 3, 313 Tax return preparer (TD 9436) 3, 268 Pre-Filing Agreement (PFA) program, extended (RP 14) 3, 324

January 26, 2009 v 2009–4 I.R.B.