INCOME TAX—Cont.

Advance Pricing Agreement (APA) Program, annual report to the

public, 2008 (Ann 28) 15, 760 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 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 bond (QSCB) na tional limitation for 2009 (Notice 35) 17, 876 Build America Bonds, Recovery Zone Economic Develop ment Bonds (Notice 26) 16, 833 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 Recovery zone economic development bonds, recovery zone

facility bonds (Notice 50) 26, 1118 Business use of employer-provided cell phones (Notice 46) 23,

1068 Calculation of amount includible in income under section 409A,

correction to REG–148326–05 (Ann 14) 11, 687 Conduit financing arrangements (REG–113462–08) 4, 379 Consolidated returns, intercompany transactions (TD 9442) 6,

434 ; correction (Ann 13) 11, 686 ; 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 Formless conversion of partnership to S corporation (RR 15)

21, 1035 Guidance necessary to facilitate business election filing, fi nalization of controlled group qualification rules (TD 9451) 23, 1060 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 ; 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 Election of the investment tax credit in lieu of the production

tax credit (Notice 52) 25, 1094