INCOME TAX—Cont.

And information letters issued by As sociate Offices, determination letters issued by Operating Divisions (RP

1. 1, 1 ; correction of user fee (Ann
2. 6, 441 Meal and entertainment expenses, use

of statistical sampling to determine amount excepted from deduction disallowance (RP 29) 20, 918 Methods of accounting:

Automatic consent for change in method (RP 23) 16, 785 Changes in determining depreciation

or amortization (RP 11) 3, 311 ; (TD 9105) 6, 419 ; (REG–126459–03) 6, 437 REMIC residual interests, inducement

fees (TD 9128) 21, 943 ; (RP 30) 21, 950 Mortgage bonds and credit certificates,

median income figures—2004 (RP 24) 16, 790 Multi-party financing arrangements, use

of related persons or pass-through entities to avoid the application of sections 265(a)(2) and 246A (Ann 44) 21, 957 Partnerships:

Allocation of foreign tax expenditures (TD 9121) 20, 903 ; (REG–139792–02) 20, 926 Amortization of goodwill and certain

other intangibles (RR 49) 21, 939 Assets-over partnership mergers, sec tions 704(c)(1)(B) and 737 consequences (RR 43) 18, 842 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)