INCOME TAX—Cont.

Synthetic fuels, IRS resuming rul ing practice (Ann 70) 46, 1090 Work Opportunity Tax Credit (WOTC), eligibility criteria (RR 112) 45, 1007 Declaratory judgment suits (Ann 53) 32,

345 ; (Ann 65) 43, 935 Deductions, limitations of section 277

membership organizations (RR 73) 28, 44 Depreciation:

Additional first-year depreciation al lowance (TD 9091) 44, 939 ; (REG157164–02) 44, 1004 Changes in use (REG–138499–02) 37,

541 Of assets owned by a utility, used in

the general business operations, asset class for (RR 81) 30, 126 Of vans and light trucks (TD 9069) 37,

525 ; (REG–138495–02) 37, 541 Designated summonses and related sum monses (REG–208199–91) 40, 756 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 Victim Compensation Fund, gross in come, taxability (RR 115) 46, 1052 Discharge of indebtedness income, ap plication to members of a consolidated group (TD 9089) 43, 906 ; (REG–132760–03) 43, 933 Disciplinary actions involving attorneys,

certified public accountants, enrolled agents, and enrolled actuaries (Ann 50) 30, 222 ; (Ann 71) 46, 1090 Disclosure of return information by cer tain officers and employees for investigative purposes (TD 9073) 38, 570 ; (REG–140808–02) 38, 582 Dual consolidated losses (TD 9084) 40,

742 Dutch agreement on MAP Administrative

Arrangements (Ann 63) 45, 1015 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