INCOME TAX—Cont.

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 Enhanced oil recovery credit, 2003 infla tion adjustment (Notice 43) 28, 50 Enrolled agent renewal–Circular 230 (Ann 68) 45, 1050 Entity classification for certain foreign el igible entities (Notice 46) 28, 53 ; (TD 9093) 48, 1156 ; withdrawal of regulations section 301.7701–3(h) (Ann 78) 48, 1172 Equitable relief under section 66(c) or

section 6015(f) (RP 61) 32, 296 Exemption of U.S. source income by for eign corporations engaged in international operation of ships or aircraft (TD 9087) 41, 781

December 29, 2003 xiii 2003-52 I.R.B.