INCOME TAX—Cont.

Losses:

Modification to 5-year carryback of net operating losses of

small businesses (RP 26) 19, 935 Net operating losses (RP 19) 14, 747 Tax treatment of losses from criminally fraudulent investment

arrangements (RR 9) 14, 735 Theft losses deductions from a criminally fraudulent invest ment arrangements (RP 20) 14, 749 Modifications for mortgage loans held by certain securitization

vehicles (RP 23) 17, 887 Money market fund, certain payments received from its invest ment advisor to maintain per share net asset value of $1.00 (RP 10) 2, 267 Partnerships:

Conversion of partnership items with respect to tax avoidance

transactions (REG–138326–07) 9, 638 Determination of distributive share when a partner’s interest

changes (REG–144689–04) 18, 906 Partner-level items in determining withholding tax, effec tively connected U.S. trade or business income allocated to foreign partners, correction to TD 9394 (Ann 42) 20, 1027 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 ; (Ann 38) 19, 940 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 1.170A–12, amended; 1.642(c)–6, amended; 1.664–4, amended; 1.7520–1, amended; use of actuarial tables in valuing annuities, interests for life or terms of years and remainder or reversionary interests (REG–107845–08) 20, 1014 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 ; correction (Ann 40) 20, 1023 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