INCOME TAX

Allocation of consideration and allocation and recovery of

basis in transactions involving corporate stock or securities (REG–143686–07) 8, 579 Anonymous tax return information, disclosure by tax return pre parer (Notice 13) 6, 447 Annual notice to donors regarding pending and settled declara tory judgment suits (Ann 1) 1, 242 Conduit financing arrangements (REG–113462–08) 4, 379 Consolidated returns, intercompany transactions (TD 9442) 6,

434 Corporations:

Creditor continuity of interest (TD 9434) 4, 339 Foreign base company sales income (TD 9438) 5, 387 ;

(REG–150066–08) 5, 423 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 Credits:

First-time homebuyer credit, allocation between unmarried

co-purchasers (Notice 12) 6, 446 Rates for tax credit bonds (Notice 15) 6, 449 Depreciation, election to forgo additional first year depreciation

deduction (RP 16) 6, 449 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 2) 5, 424 ; (Ann 8) 8, 598 Disclosure:

Of return information to the Bureau of Economic Analysis

(TD 9439) 5, 416 Or use of information by preparers of returns (TD 9437) 4,

341 Disguised sales, section 707, REG–149519–03 withdrawn (Ann

4. 8, 597 Employer-provided vehicles, cents-per-mile valuation rule, max imum vehicle values, 2009 (RP 12) 3, 321 Guidance regarding treatment of certain obligations under sec tion 956(c) (Notice 10) 5, 419 Information reporting:

Deadline for brokers to furnish payee statements (Notice 11)

5, 420 Requirements for brokers for sales and transfers of securities

and issuers of securities for corporation actions affecting basis, request for comments (Notice 17) 8, 575 Insurance companies, prevailing state assumed interest rate ta bles, 2009 (RR 3) 5, 382 Interest:

Investment:

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

January 2009 (RR 1) 2, 248 February 2009 (RR 5) 6, 432 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