INCOME TAX—Cont.

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 ; correction (Ann 80) 50, 1220 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 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 ; (Ann 83) 50, 1221 ; (Ann 88) 51, 1238 ; (Ann 90) 52, 1259 ; (Ann 91) 52, 1259 ; (Ann 92) 52, 1259 Deductions, limitations of section 277

membership organizations (RR 73) 28, 44 Depreciation:

Additional first-year depreciation allowance (TD 9091) 44, 939 ; (REG–157164–02) 44, 1004