INCOME TAX—Cont.

New markets tax credit (TD 9116) 14,

674 ; (REG–115471–03) 14, 706 Nonconventional source fuel credit:

Accounting (RP 27) 17, 831 ; (Ann

42. 17, 840 Inflation adjustment factor, refer ence price for CY 2003 (Notice
43. 18, 847 Renewable electricity production credit, 2004 inflation adjustment (Notice 29) 17, 828 Credits or refunds of tax under section

692(c), procedures for claiming (RP 26) 19, 890 Declaratory judgment suits, annual notice

to doners regarding pending and settled suits (Ann 1) 1, 254 Deduction of business expenses, use of

statistical sampling to determine exceptions from disallowance (RP 29) 20, 918 Depreciation of MACRS property that is

acquired in a like-kind exchange or as a result of an involuntary conversion (TD 9115) 14, 680 ; (REG–106590–00) 14, 704 Disciplinary actions involving attorneys,

certified public accountants, enrolled agents, and enrolled actuaries (Ann 6) 3, 499 ; (Ann 49) 21, 966 Disclosure of relative values of optional

forms of benefit (TD 9099) 2, 255 Electronic filing of:

Certain income tax returns and other forms (TD 9100) 3, 297 ; (REG–116664–01) 3, 319 Duplicate Forms 5472 (TD 9113) 9,

524 ; (REG–167217–03) 9, 540 Form 8609 (TD 9112) 9, 523 Electronic payee statements (TD 9114)

11, 589 Enrolled agents, renewal of enrollment

(Ann 35) 17, 839 Environmental remediation expenses:

Restoration of amount held under

claim of right (RR 17) 8, 516 Uniform capitalization of costs (RR

18. 8, 509 Forest Land Enhancement Program (FLEP), cost-share payments (RR 8) 10, 544 Forms:

3115, Application for Change in Accounting Method, revised (Ann 16) 13, 668