INCOME TAX—Cont.

Renewable electricity production

credit, 2003 inflation adjustment (Notice 29) 20, 917 Damages for willful violations of the sec tion 363 automatic stay or the section 524 discharge provisions of the Bankruptcy Code (TD 9050) 14, 693 Declaratory judgment under section

7428(c) (Ann 27) 18, 862 Deductions, commercial revitalization

expenditures, rehabilitated building (RP 38) 24, 1017 Deferred compensation plan, withholding

and reporting requirements of eligible plans (Notice 20) 19, 894 Demutualization, corporate reorganiza tion and mergers:

Insurance companies (RR 19) 7,

468 Savings banks (RR 48) 19, 863 Depreciation, gasoline pump canopies

(RR 54) 23, 982 Disaster relief:

For taxpayers affected by the Septem ber 11, 2001, terrorist attack, extension for estates (Ann 18) 13, 675 Payments, businesses (Notice 18) 14,

699 Disciplinary actions involving attorneys,

certified public accountants, enrolled agents, and enrolled actuaries (Ann 15) 11, 605 Disclosure of returns and return informa tion:

By other agencies (TD 9036) 9, 533 Department of Agriculture (TD 9060)

26, 1116 ; (REG–103809–03) 26, 1132 To designee of the taxpayer (TD 9054)

20, 909 Election to treat trust as part of an estate

(TD 9032) 7, 471 Electronic filing, furnishing and retaining

of returns filed by tax preparer (TD 9053) 20, 914 ; (REG–141659–02) 20, 927 Electronic tax administration, guidance to

facilitate (TD 9040) 10, 568 Entity exempt from income tax under sec tion 501(c)(15) (Notice 35) 23, 992 Estimated tax, application of the addition

to the tax for underpayment (RR 23) 8, 511