INCOME TAX—Cont.

Transfers of stock or securities to foreign corporations under

section 304 (TD 9444) 9, 603 ; (REG–147636–08) 9, 641 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 Low-income housing credit, 2009 population figures used for

calculation (Notice 21) 13, 724 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 ; (Ann 11) 10, 663 ; (Ann 16) 11, 691 ; (Ann 24) 13, 732 Disclosure:

Of return information to the Bureau of Economic Analysis

(TD 9439) 5, 416 ; correction (Ann 12) 11, 686 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341 Disguised sales, section 707, REG–149519–03 withdrawn (Ann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 Payments made in settlement of payment card and third party

network transactions under section 6050W, request for comments (Notice 19) 10, 660 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 March 2009 (RR 8) 10, 645 Rates, underpayments and overpayments, quarter beginning:

April 1, 2009 (RR 7) 13, 717 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

March 30, 2009 vi 2009–13 I.R.B.