INCOME TAX—Cont.

Partnerships:

Charitable contributions, trust govern ing instrument requirement (RR 5) 3, 295 Electing large partnerships, separately

stated items, qualified dividend income (Notice 5) 7, 489 Penalties, defenses available to the im position of the accuracy-related penalty (TD 9109) 8, 519 Per diem rates, Publication 1542, revision

changes (Ann 20) 13, 673 Practice before the Internal Revenue Ser vice (REG–122379–02) 5, 392 Presidentially-declared disaster or combat

zone, postponement of certain acts (RP 13) 4, 335 Private foundations, organizations now

classified as (Ann 12) 9, 541 ; (Ann 15) 11, 612 ; (Ann 17) 12, 635 ; (Ann 19) 13, 668 ; (Ann 22) 14, 709 ; (Ann 25) 15, 737 ; (Ann 28) 16, 818 ; (Ann 30) 17, 833 Proposed Regulations:

26 CFR 1.45D–1, amended; new markets tax credit (REG–115471–03) 14, 706 26 CFR 1.162–30, added; 1.212–1(q), added; 1.446–3, amended; 1.1234A–1, added; notional principal contracts, contingent nonperiodic payments (REG–166012–02) 13, 655 ; correction (Ann 40) 17, 840 26 CFR 1.167(e)–1, amended; 1.446–1, amended; 1.1016–3, amended; changes in computing depreciation (REG–126459–03) 6, 437 26 CFR 1.168(a)–1, added; 1.168(b)–1, added; 1.168(d)–1, amended; 1.168(i)–0, –1, amended; 1.168(i)–5, –6, added; 1.168(k)–1, added; depreciation of MACRS property that is acquired in a like-kind exchange or as a result of an involuntary conversion (REG–106590–00) 14, 704 26 CFR 1.170A–11, amended; 1.556–2, amended; 1.565–1, amended; 1.936–7, amended; 1.1017–1, amended; 1.1368–1, amended; 1.1377–1, amended; 1.1502–21, –75, amended; 1.1503–2, amended; 1.6038B–1, amended; 301.7701–3, amended; guidance necessary to facili