INCOME TAX—Cont.

26 CFR 1.6050P–0, –1, amended; 1.6050P–1T, removed; information reporting for discharges of indebtedness (TD 9461) 41, 488 26 CFR 1.7874–1(e), revised; 1.7874–1T, added; 1.7874–2T, revised; quidance under section 7874 regarding surrogate foreign corporations (TD 9453) 28, 114 26 CFR 301.6503(j)–1, added; suspension of running of period of limitations during a proceeding to enforce or quash a designated or related summons (TD 9455) 33, 239 26 CFR 301.6229(c)(2)–1T, added; 301.6501(e)–1, removed; 301.6501(e)–1T, added; definition of omission from gross income (TD 9466) 43, 551 Revocation, exempt organizations (Ann 60) 30, 166 ; (Ann 61)

33, 246 ; (Ann 64) 36, 319 ; (Ann 66) 37, 362 ; (Ann 72) 41, 500 Section 482, controlled services transactions (TD 9456) 33, 188 Single-insured – reinsurance (RR 26) 38, 366 Standards of conduct for the tax return preparer community, re quest for comments (Notice 60) 32, 181 Standard Industry Fare Level (SIFL) formula (RR 28) 39, 391 Stewardship expenses, apportionment under section 861 (TD

9456. 33, 188 Tax shelters:

Listed transactions (Notice 59) 31, 170 Transactions of interest (Notice 55) 31, 170 Taxpayer Assistance Orders, proposed regulations revised (REG–152166–05) 32, 183 Treatment of Fails Charges for purposes of sections 871, 881,

1441, and 1442 (Notice 61) 32, 181

2009–43 I.R.B. vii October 26, 2009

October 26, 2009 2009–43 I.R.B.

2009–43 I.R.B. October 26, 2009

October 26, 2009 2009–43 I.R.B.