INCOME TAX—Cont.

1. 1, 1 ; correction of user fee (Ann
2. 6, 441 Liabilities, contested (RP 31) 22, 986 Losses, abandonment or worthlessness,

creative property (RR 58) 24, 1043 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 Credit cards:

Annual fees (RP 32) 22, 988 Late fees (RP 33) 22, 989 REMIC residual interests, inducement

fees (TD 9128) 21, 943 ; (RP 30) 21, 950 Transfers to satisfy contested liabilities

(RP 31) 22, 986 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 Obligations of state and local govern ments, solid waste disposal facilities (REG–140492–02) 23, 1031 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 Capital account adjustments in con nection with the granting of an interest in the partnership as consideration for services (TD 9126) 23, 1023 Charitable contributions, trust govern ing instrument requirement (RR 5) 3, 295 Conversion to state law corporation

(RR 59) 24, 1050 Electing large partnerships, separately

stated items, qualified dividend income (Notice 5) 7, 489

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