INCOME TAX—Cont. — Internal Revenue Bulletin 2004-21

Consolidated returns:

Affiliation, value requirement (Notice

21, 947 Rules for the disallowance of interest

expense deductions under section 265(a)(2) (REG–128590–03) 21, 952 Contingent nonperiodic payments made

pursuant to notional principal contracts (REG–166012–02) 13, 655 ; correction (Ann 40) 17, 840 Corporations:

Determination of stock basis after a

group structure change (TD 9122) 19, 886 S corporation, tax shelter, listed trans action (Notice 30) 17, 828 Spin-offs, corporate distributions (RR

11, 585 Structures to avoid limitations on in terest deductions using partnerships and guaranteed payments, listed transactions (Notice 31) 17, 830 Transfers of assets or stock following

a reorganization (REG–165579–02) 13, 651 Cost depletion for an oil and gas property,

determining total recoverable units to compute (RP 19) 10, 563 Costs attributable to stock options in qual ified cost sharing arrangements, correction to TD 9088 (Ann 39) 17, 840 Credits:

Health coverage tax credit, qualified

health insurance (RP 12) 9, 528 Increasing research activities credit:

Internal-use software, advance no tice of proposed rulemaking REG–153656–03 (Ann 9) 6, 441 Qualified research definition (TD

6, 406 Research credit recordkeeping agreements, pilot program (Notice 11) 6, 434 Low-income housing credit:

2004 population figures used for calculation (Notice 21) 11, 609 Satisfactory bond, “bond factor”

amounts for the period:

January through March 2004

(RR 16) 8, 508 April through June 2004 (RR 40)

15, 716 State or local housing tax credit (TD

8, 503