INCOME TAX—Cont.

Spin-offs, stock distributions:

Acquisition by an unrelated corpo ration (RR 79) 29, 80 Requests for letter ruling or deter mination letter (RP 48) 29, 86 Separation of two different busi nesses within the same corporate group:

To concentrate on one business

(RR 74) 29, 77 To resolve capital allocation problem (RR 75) 29, 79 Treatment of foreign stapled entity un der section 269B as domestic (Notice 50) 32, 295 Costs attributable to stock options in

qualified cost sharing arrangements (TD 9088) 42, 841 Credits:

Enhanced oil recovery credit, 2003 in flation adjustment (Notice 43) 28, 50 Increasing research activities credit,

aggregate computation and allocation (REG–133791–02) 35, 493 Low-income housing credit:

Carryovers to qualified states, 2003

National Pool (RP 67) 34, 397 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 October through December 2003

(RR 117) 46, 1051 Tenant income certification (RP 82)

47, 1097 New markets tax credit:

Qualified community development

entities (CDEs) investments (Notice 64) 39, 646 Qualified equity investments under

section 45D(b)(1)(C) (Notice 56) 34, 396 Qualified low-income community

investment (Notice 68) 41, 824 Nonconventional source fuel credit:

Qualified fuels under section 29(c)(1)(C), solid fuel from coal, suspended private letter rulings (Ann 46) 30, 222