INCOME TAX—Cont.

26 CFR 301.6707–1, added; section 6707 and the failure to furnish information regarding reportable transactions (REG–160872–04) 4, 358 Publications:

1167, General Rules and Specifications for Substitute Forms and Schedules (RP 17) 7, 517 1220, additional changes affecting tax year 2008 filing of information returns (Ann 7) 10, 663 Qualified board or exchange under section 1256(g)(7)(C), Dubai

Mercantile Exchange (RR 4) 5, 408 Qualified mortgage bonds (QMBs) and mortgage credit certifi cates (MCCs), average area housing purchase prices for 2009 (RP 18) 11, 670 Regulations:

26 CFR 1.338–1, amended; 1.367(a)–3, amended; 1.367(a)–3T, –8T, removed; 1.367(a)–8, revised; 602.101, amended; transfers by U.S. persons of stock or securities to foreign corporations (TD 9446) 9, 607 ; correction (Ann 23) 13, 731 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, redesignated 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 ; correction (Ann 18) 12, 714 26 CFR 1.367(a)–(3), amended; 1.367(a)–9T, added 1.367(b)–4, amended; 1.367(b)–4T, added; 1.1248–1, amended; 1.248–1T, added; application of section 367 to section 351 exchange resulting from a transaction described in section 304(a)(1); treatment of gain recognized under section 301(c)(3) for purposes of section 1248 (TD 9444) 9, 603 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 ; correction (Ann 13) 11, 686 ; correction (Ann 20) 12, 716 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 ; correction (Ann 15) 11, 687 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 ; correction (Ann 12) 11, 686

2009–13 I.R.B. vii March 30, 2009