INCOME TAX—Cont.

ignated as 1.482–7A; 1.482–7T, added, 1.482–8, –8T, –9T, amended; 1.861–17, amended; 1.6662–6, amended; 301.7701–1, amended; 602.101, amended; section 482, methods to determine taxable income in connection with a cost sharing arrangement (CSA) (TD 9441) 7, 460 26 CFR 1.368–1, amended; creditor continuity of interest (TD 9434) 4, 339 26 CFR 1.954–3, amended; 1.954–3T, added; guidance regarding foreign base company sales income (TD 9438) 5, 387 26 CFR 1.1502–13, –28, amended; consolidated returns, intercompany obligations (TD 9442) 6, 434 26 CFR 1.6060–1, amended; 1.6107–1, revised; 1.6109–2, amended; 1.6694–0 thru –4, revised; 1.6695–1, –2, revised; 1.6696–1, revised; 301.7701–15, amended; 602.101, amended; tax return preparer penalties under sections 6694 and 6695 (TD 9436) 3, 268 26 CFR 301.6103(j)(1)–1, amended; 301.6103(j)(1)–1T, removed; disclosure of return information to the Bureau of Economic Analysis (TD 9439) 5, 416 26 CFR 301.7216–3, amended; 301.7216–3T, removed; amendments to the section 7216 regulations - disclosure or use of information by preparers of returns (TD 9437) 4, 341 26 CFR 301.7508A–1, amended; postponement of certain tax-related deadlines by reason of a federally declared disaster or terroristic or military action (TD 9443) 8, 564 Revocations, exempt organizations (Ann 3) 6, 459 Section 382 limitation, ownership changes, pre-change losses

(Notice 14) 7, 516 Section 482, methods to determine taxable income in connec tion with a cost sharing arrangement (CSA) (TD 9441) 7, 460 ; (REG–144615–02) 7, 561 Section 6707 and the failure to furnish information regarding re portable transactions (REG–160872–04) 4, 358 Stocks:

Section 305 REIT distributions of stock (RP 15) 4, 356 Treatment of stock of a controlled corporation under section

355(a)(3)(B) (TD 9435) 4, 333 ; (REG–150670–07) 4, 378 Substitute forms and schedules, general rules and specifications

(RP 17) 7, 517 Tax conventions:

Publication 515, Withholding of Tax on Nonresident Aliens

and Foreign Entities (For Withholding in 2008), and Publication 901, U.S. Tax Treaties (Rev. April 2008); changes in tables 1 and 2 for Bulgaria, Canada, and Iceland (Ann 5) 8, 569 Technical Advice Memoranda (TAMs) (RP 2) 1, 87 Transferred basis, reorganization acquisition (Notice 4) 2, 251