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

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 Creative property costs, safe harbor amor tization (RP 36) 24, 1063 Credit card annual fees, treatment by is suers (RR 52) 22, 973 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, 503 April through June 2004 (RR 40)

15, 716 State or local housing tax credit (TD

8, 504 New markets tax credit (TD 9116) 14,

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

Accounting (RP 27) 17, 831 ; (Ann

17, 840 Inflation adjustment factor, refer ence price for CY 2003 (Notice
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 excep