INCOME TAX

Adjustment to net unrealized built-in gain (REG–131486–03) 28,

36 Annual income recertification of tenant income under section

42(g)(8)(B), waiver (RP 38) 27, 10 APA Program, administration (RP 40) 29, 50 Charitable contributions, conservation easements (Notice 41) 28,

31 Corporate reorganizations, stock basis computation (Notice 44)

28, 32 Credits, enhanced oil recovery credit, 2004 inflation adjustment

(Notice 49) 30, 88 Depreciation:

MACRS, changes in use (TD 9132) 28, 16 Of vans and light trucks (TD 9133) 28, 25 Frivolous tax returns, U. S. Virgin Islands, meritless filing posi tion based on sections 932(c) and 934(b) (Notice 45) 28, 33 Gross income, advance payments, year of inclusion (TD 9135)

30, 69 Health Coverage Tax Credit (HCTC), information reporting for

advance payments (Notice 47) 29, 48 Health Savings Accounts (HSAs), transition relief for state man dates (Notice 43) 27, 10 Insurance companies, deduction of incentive payments made to

health care providers (RP 41) 30, 90 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

July 2004 (RR 66) 27, 4 Rates, farm real property, special use value (RR 63) 27, 6 Marginal production rates, 2004 (Notice 48) 30, 88 Methods of accounting, change in section 481(a) adjustment pe riods (TD 9131) 27, 2 Offsets of refunds for taxpayers domiciled in:

Arizona or Wisconsin (RR 71) 30, 74 California, Idaho, or Louisiana (RR 72) 30, 77 Nevada, New Mexico, or Washington (RR 73) 30, 80

2004–30 I.R.B. iv July 26, 2004