INCOME TAX—Cont.

tions 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 Discharge of indebtedness under section

108, reduction of tax attributes (TD 9127) 24, 1042 Disciplinary actions involving attorneys,

certified public accountants, enrolled agents, and enrolled actuaries (Ann 6) 3, 322 ; (Ann 49) 21, 966 Disclosure of relative values of optional

forms of benefit (TD 9099) 2, 255 Disclosures of returns and return informa tion to government employees (RR 53) 23, 1026 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 5472, electronic filing of duplicates (TD 9113) 9, 524 ; (REG–167217–03) 9, 540 8609, Low-Income Housing Credit Allocation Certification, electronic filing (TD 9112) 9, 523 8806, Information Return for Acquisition of Control or Substantial Change in Capital Structure, new (Ann 5) 4, 362 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities, comments requested (Ann 4) 4, 357

June 28, 2004 viii 2004-26 I.R.B.