INCOME TAX—Cont.

Net operating losses (RP 19) 14, 747 Partnerships, conversion of partnership items with respect to tax

avoidance transactions (REG–138326–07) 9, 638 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 ; correction (Ann 15) 11,

703 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 Private foundations, organizations now classified as (Ann 9) 9,

643 ; (Ann 22) 13, 731 Procedures for administrative review of a determination that an

authorized recipient has failed to safeguard tax returns or return information (TD 9445) 9, 635 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; the 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 ; correction (Ann 19) 12, 715 26 CFR 1.367(a)–9, added; 1.367(b)–4, amended; 1.1248–1, amended; 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 (REG–147636–08) 9, 641 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1.707–0, –3, –5, thru –9, amended; 1.752–3, amended; section 707 regarding disguised sales, generally, REG–149519–03 withdrawn (Ann 4) 8, 597 26 CFR 1.881–3, amended; conduit financing arrangements (REG–113462–08) 4, 379 26 CFR 1.954–3, amended; guidance regarding foreign base company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 ; corrections (Ann 31) 15, 798 26 CFR 301.6231(c)–3, amended; 301.6231(c)–9, added; tax avoidance transactions (REG–138326–07) 9, 638 26 CFR 301.6707–1, added; section 6707 and the failure to furnish information regarding reportable transactions (REG–160872–04) 4, 358

April 27, 2009 viii 2009–17 I.R.B.