INCOME TAX—Cont.

Mortgage insurance premiums, information reporting, deducting

prepaid premiums (TD 9449) 22, 1044 ; (REG–107271–08) 22, 1051 Partnerships:

Conversion of partnership items with respect to tax avoidance

transactions (REG–138326–07) 9, 638 ; hearing cancelled (Ann 49) 24, 1092 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,

687 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 ; (Ann 48) 23, 1071 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 1.163–11, added; 1.6050H-3, added; allocation and reporting of mortgage insurance premiums (REG–107271–08) 22, 1051 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 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

2009–26 I.R.B. x June 29, 2009