INCOME TAX—Cont.

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 1.706–0, –2 thru –5, added; 1.706–1, amended; determination of distributive share when a partner’s interest changes (REG–144689–04) 18, 906 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1.707–0, –3, –5, thru –9, amended; 1.752–3, amended; section 707 regarding disguised sales, generally, REG–149519–03 withdrawn (Ann 4) 8, 597 26 CFR 1.881–3, amended; conduit financing arrangements (REG–113462–08) 4, 379 26 CFR 1.954–3, amended; guidance regarding foreign base company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 ; hearing cancelled (Ann 36) 18, 927 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 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, 686 Regulated investment companies (RICs) and real estate invest ment trusts (REITs), self-determination of deficiency dividend under section 860(e)(4) (RP 28) 20, 1011 Regulations:

26 CFR 1.170A–12, amended; 1.170A–12T, added; 1.642(c), amended; 1.664–2, –4, amended; 1.664–4T, added; 1.664–4A, amended; 1.7520–1T, added; 1.7520–1, amended; use of actuarial tables in valuaing annuities, interests for life or terms of years and remainder or reversionary interests (TD 9448) 20, 942 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 ; additional corrections (Ann 45) 21, 1040 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,

2009–21 I.R.B. x May 26, 2009