INCOME TAX—Cont.

Community service facility under

section 42(d)(4)(C) of the Code (RR 77) 29, 75 Owners of low-income housing

projects (REG–131997–02) 33, 366 Satisfactory bond, “bond factor”

amounts for the period:

July through September 2003

(RR 93) 33, 346 New markets tax credit, qualified equity investments under section 45D(b)(1)(C) (Notice 56) 34, 396 Nonconventional source fuel credit,

qualified fuels under section 29(c)(1)(C), solid fuel from coal, suspended private letter rulings (Ann 46) 30, 222 Declaratory judgment suits (Ann 53) 32,

345 Deductions, limitations of section 277

membership organizations (RR 73) 28, 44 Depreciation of assets owned by a utility,

used in the general business operations, asset class for (RR 81) 30, 126 Disaster relief for September 11, 2001,

terrorist attack for:

Additional first year depreciation, au tomatic extension (RP 50) 29, 119 Depreciation and mid-quarter conven tion relief, automatic extension of time to make election (Notice 45) 29, 86 Disciplinary actions involving attorneys,

certified public accountants, enrolled agents, and enrolled actuaries (Ann 50) 30, 222 Electronic and magnetic filing:

Requirements for submitting Form

8655 (RP 69) 34, 403 Specifications for Forms 1098, 1099,

5498, and W-2G (RP 52) 30, 134 Enhanced oil recovery credit, 2003 infla tion adjustment (Notice 43) 28, 50 Entity classification for certain foreign el igible entities (Notice 46) 28, 53 Equitable relief under section 66(c) or

section 6015(f) (RP 61) 32, 296 Extension of time, automatic extension

to file certain information returns and exempt organization returns (TD 9061) 27, 5 ; (REG–107618–02) 27, 13

2003-35 I.R.B. ix September 2, 2003