INCOME TAX—Cont. — Internal Revenue Bulletin 2004-26

Capitalization:

Of amounts paid to acquire or create

intangibles (TD 9107) 7, 447 Tangible property (Notice 6) 3, 308 Capitalized costs, treatment of capitalized

business acquisition costs (Notice 18) 11, 605 Charitable contributions, intellectual property (Notice 7) 3, 310 Charitable remainder trust, application

of ordering rule, cancellation of public hearing on REG–110896–98 (Ann 14) 10, 582 Check the box, disregarded entities (REG–106681–02) 18, 852 Circular 230, application to municipal

bond options (Ann 29) 15, 772 Compensation for injuries or sickness,

amounts received under accident and health plans (RR 55) 26, 1081 Confidential transactions (TD 9108) 6,

429 Consolidated groups:

Circular basis adjustments (TD 9117)

15, 721 ; (REG–167265–03) 15, 730 Loss limitation rules (TD 9118) 15,

718 ; correction (Ann 47) 21, 966 ; (REG–153172–03) 15, 729 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 corporations:

Eligible shareholder, Indian tribal

government (RR 50) 22, 977 Relief for late shareholders (RP 35)

23, 1029 Tax shelter, listed transaction (No tice 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