INCOME TAX—Cont.

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 Bonds:

Allocation of qualified school construction bonds (QSCBs)

national limitation for 2009 (Notice 35) 17, 876 Build America Bonds, Recovery Zone Economic Develop ment Bonds (Notice 26) 16, 833 Qualified energy conservation bonds (QECBs), allocations

for 2009 (Notice 29) 16, 849 Tax-exempt bonds, national zone academy bond limitation

(Notice 30) 16, 852 Calculation of amount includible in income under section 409A,

correction to REG–148326–05 (Ann 14) 11, 703 Conduit financing arrangements (REG–113462–08) 4, 379 Consolidated returns, intercompany transactions (TD 9442) 6,

434 ; correction (Ann 13) 11, 702 ; correction (Ann 20) 12, 716 Corporations:

Creditor continuity of interest (TD 9434) 4, 339 Foreign base company sales income (TD 9438) 5, 387 ; cor rections (Ann 30) 15, 794 ; (REG–150066–08) 5, 423 ; corrections (Ann 31) 15, 798 Transaction of interest, controlled foreign corporation (CFC),

subpart F income partnership blocker (Notice 7) 3, 312 Transfers by U.S. persons of stock or securities to foreign

corporations (TD 9446) 9, 607 ; correction (Ann 23) 13, 731 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 Cost of living adjustments for inflation, recent statutory changes

(RP 21) 16, 860 Credits:

First-time homebuyer credit, allocation between unmarried

co-purchasers (Notice 12) 6, 446 Low-income housing credit (Notice 21) 13, 724 New clean renewable energy bonds (Notice 33) 17, 865 Nonconventional source fuel credit, inflation adjustment fac tor and phase-out amount for CY 2008 (Notice 32) 17, 865 Qualifying advanced coal project credit (Notice 24) 16, 817 Qualifying gasification project credit (Notice 23) 16, 802 Rates for tax credit bonds (Notice 15) 6, 449 Declaratory judgment suits (Ann 33) 15, 799 Depreciation, 2009, limitation on depreciation deductions for

passenger automobiles (RP 24) 17, 885 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, 708 ; (Ann 24) 13, 732 ; (Ann 35) 17, 892

2009–17 I.R.B. vii April 27, 2009