INCOME TAX—Cont.

National and area median gross income figures, guidance for

2009 (RP 27) 19, 938 Qualified energy conservation bonds, allocations for 2009

(Notice 29) 16, 849 Qualified 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 rection (Ann 30) 15, 794 ; (REG–150066–08) 5, 423 ; correction (Ann 31) 15, 798 ; hearing cancelled (Ann 36) 18, 927 Transaction of interest, controlled foreign corporation (CFC),

subpart F income partnership blocker (Notice 7) 3, 312 Formless conversion of partnership to S corporation (RR 15)

21, 1035 Transfers by U.S. persons of stock or securities to foreign

corporations (TD 9446) 9, 607 ; correction (Ann 23) 13, 731 ; additional corrections (Ann 45) 21, 1040 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:

Alternative motor vehicle credit, phase-out (Notice 37) 18,

898 First-time homebuyer credit, allocation between unmarried

co-purchasers (Notice 12) 6, 446 Low-income housing credit:

Private activity bonds (Notice 21) 13, 724 Utility allowances for sub-metered low-income units (No tice 44) 21, 1037 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 Renewable electricity, refined coal, and Indian coal produc tion credit, 2009 inflation adjustment (Notice 40) 19, 931 Residential energy efficient property credit (Notice 41) 19,

933 Declaratory judgment suits (Ann 33) 15, 799 Depreciation:

2009, limitation on depreciation deductions for passenger automobiles (RP 24) 17, 889 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 ;