INCOME TAX—Cont.

Investment trust, commercial mortgage loan modifications (No tice 79) 40, 454 Marginal production rates, 2009 (Notice 74) 38, 370 Method of accounting:

Automatic and non-automatic changes in method of account ing (RP 39) 38, 371 Corrections, automatic and non-automatic changes in method

of accounting (Ann 67) 38, 388 Section 1.1502–13(e)(3) consent letter rulings (RP 31) 27, 107 Modifications of commercial mortgage loans held by certain se curitization vehicles (RP 45) 40, 471 Modification to consolidated return regulation permitting an

election to treat a liquidation of a target, followed by a recontribution to a new target, as a cross-chain reorganization (TD 9458) 43, 547 ; (REG–139068–08) 43, 558 Obligations of state and local governments solid waste disposal

facilities (REG–140492–02) 43, 559 Partnerships:

Public-private investment partnerships (RP 42) 40, 459 Section 704(c) layers relating to partnership mergers, divi sions, and tiered partnerships, request for comments (Notice 70) 34, 255 Wind energy partnerships (Ann 69) 40, 475 Per diem allowances, 2009-2010 (RP 47) 42, 524 Period of limitations on assessment when a case is brought with

respect to a designated or related summons (TD 9455) 33, 239 Private foundations, organizations now classified as (Ann 58) 29,

158 Proposed Regulation:

26 CFR 1.103–8, amended; 1.142(a)(6)–1, added; definition of solid waste disposal facilities for tax exempt bond purposes (REG–140492–02) 43, 559 26 CFR 1.104–1, revised; damages received on account of personal physical injuries or physical sickness (REG–127270–06) 42, 534 26 CFR 26.6011–4, added; 301.6111–3, amended; 301.6112–1, amended; generation-skipping transfers (GST) section 6011 regulations and amendments to the section 6112 regulations (REG–136563–07) 41, 497 26 CFR 1.280C–4, revised; election of reduced research credit (REG–130200–08) 31, 174 26 CFR 1.1502–13, amended; modification to consolidated return regulation permitting an election to treat a liquidation of a target, followed by a recontribution to a new target, as a cross-chain reorganization (REG–139068–08) 43, 558 26 CFR 1.7874–1, amended; 1.7874–2, added; guidance under section 7874 regarding surrogate foreign corporations (REG–112994–06) 28, 144 26 CFR 301.6229(c)(2)–1, added; 301.6501(e)–1, added; definition of omission from gross income (REG–108045–08) 43, 557 26 CFR 301.7811–1, amended, Taxpayer Assistance Orders, proposed regulations revised (REG–152166–05 ) 32, 183 31 CFR 10.27, amended; contingent fees under circular 230 (REG–113289–08) 33, 244