INCOME TAX—Cont.

Section 355, letter rulings (RP 25) 24, 1088 Section 382:

Emergency Economic Stabilization Act of 2008 (EESA), ad ditional guidance (Notice 38) 18, 901 Limitation, ownership changes, pre-change losses (Notice 14)

7, 516 Section 482, methods to determine taxable income in connection

with a cost sharing arrangement (CSA) (TD 9441) 7, 460 ; correction (Ann 18) 12, 714 ; additional corrections (Ann 39) 20, 1022 ; (REG–144615–02) 7, 561 ; correction (Ann 19) 12, 715 Section 6707 and the failure to furnish information regarding re portable transactions (REG–160872–04) 4, 358 Standard Industry Fare Level (SIFL) formula (RR 6) 12, 694 Stocks:

Section 305 REIT distributions of stock (RP 15) 4, 356 Treatment of stock of a controlled corporation under section

355(a)(3)(B) (TD 9435) 4, 333 ; (REG–150670–07) 4, 378 Substitute forms and schedules, general rules and specifications

(RP 17) 7, 517 Tax conventions:

Arbitration Board guidelines under the United States–Bel gium Income Tax Treaty (Ann 44) 24, 1079 Memorandum of Understanding Between the United States

and the Kingdom of Belgium (Ann 43) 24, 1075 Publication 515, Withholding of Tax on Nonresident Aliens

and Foreign Entities (For Withholding in 2008), and Publication 901, U.S. Tax Treaties (Rev. April 2008), changes in tables 1 and 2 for Bulgaria, Canada, and Iceland (Ann 5) 8, 569 Taxpayer identification number (TIN), matching program and

new section 6050W (Ann 6) 9, 643 Technical Advice Memoranda (TAMs) (RP 2) 1, 87 Transferred basis, reorganization acquisition (Notice 4) 2, 251 Update to Publication 1220, additional changes affecting tax year

2008 filing of information returns (Ann 7) 10, 663 Uniform capitalization regulations under section 263A, property

acquired for resale, request for public comments (Notice 25) 15, 758