INCOME TAX—Cont.

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 Postponement of certain tax-related deadlines by reason of a fed erally declared disaster or terroristic or military action (TD 9443) 8, 564 Pre-Filing Agreement (PFA) program, extended (RP 14) 3, 324 Proposed Regulations:

26 CFR 1.301–2, added; 1.302–2(c), removed; 1.302–5, added; 1.304–1, revised; 1.304–2, –3, –5, amended; 1.351–2, amended; 1.354–1, amended; 1.355–1, amended; 1.356–1, amended; 1.358–1, –2, revised; 1.358–6, amended; 1.368–1, amended; 1.861–12, added; 1.1002–1, redesignated as 1.1001–6, and amended; 1.1016–2, amended; 1.1374–10, revised; allocation of consideration and allocation and recovery of basis in transactions involving corporate stock or securities (REG–143686–07) 8, 579 26 CFR 1.355–2, amended; guidance regarding the treatment of stock of a controlled corporation under section 355(a)(3)(B) (REG–150670–07) 4, 378 26 CFR 1.367(a), revised; 1.482–0, –1, –2, –4, –8, amended; 1.482–7, revised; 1.482–9, added; section 482, methods to determine taxable income in connection with a cost sharing arrangement (CSA) (REG–144615–02) 7, 561 26 CFR 1.707–0, –3, –5 thru –9, amended; 1.752–3, amended; section 707 regarding disguised sales, generally, REG–149519–03 withdrawn (Ann 4) 8, 597 26 CFR 1.881–3, amended; conduit financing arrangements (REG–113462–08) 4, 379 26 CFR 1.954–3, amended; guidance regarding foreign base company sales income (REG–150066–08) 5, 423 26 CFR 301.6707–1, added; section 6707 and the failure to furnish information regarding reportable transactions (REG–160872–04) 4, 358 Publication 1167, General Rules and Specifications for Substi tute Forms and Schedules (RP 17) 7, 517 Qualified board or exchange under section 1256(g)(7)(C), Dubai

Mercantile Exchange (RR 4) 5, 408 Regulations:

26 CFR 1.355–0 thru –2, amended; 1.355–0T, –2T, added; guidance regarding the treatment of stock of a controlled corporation under section 355(a)(3)(B) (TD 9435) 4, 333 26 CFR 1.367(a)–1, added; 1.367(a)–1T, amended; 1.482–0, –0T, –1, –1T, –2T. –4T, –5, amended; 1.482–7, redes

2009–8 I.R.B. vi February 23, 2009