It is official now that the next version of SharePoint, which we used to call SharePoint 14 or SharePoint v.Next will be called SharePoint 2010.  You may notice that the term “Office” has been removed from the name.  So the MOSS acronym does not fit anymore.  You can read the details @ http://blogs.msdn.com/sharepoint/archive/2009/04/14/microsoft-sharepoint-14-is-now-microsoft-sharepoint-2010.aspx