INCOME TAX—Cont. — Internal Revenue Bulletin 2004-35

Credits:

Deemed-paid credit computation, foreign tax credit, sepa rate categories of income, dividends, partial withdrawal of REG–104683–00 (Ann 64) 35, 402 Enhanced oil recovery credit, 2004 inflation adjustment (No tice 49) 30, 87 Foreign tax credit limitation, capital gains (or losses), quali fied dividend income, election not to apply, rents and royalties, allocation of foreign taxes, foreign personal holding income, export financing interest (TD 9141) 35, 359 Low-income housing credit:

Carryovers to qualified states, 2004 National Pool (RP 52)

34, 319 Questions and Answers II (RR 82) 35, 350 Satisfactory bond, “bond factor” amounts for the period:

July through September 2004 (RR 89) 34, 301 Delaware statutory trust, classification (RR 86) 33, 191 Depreciation:

MACRS, changes in use (TD 9132) 28, 16 Of vans and light trucks (TD 9133) 28, 25 Disciplinary actions involving attorneys, CPAs, enrolled agents,

and enrolled actuaries (Ann 63) 31, 149 Disclosure of returns and return information, and confidentiality

(RR 68) 31, 118 Disregarded entities, guidance (RR 77) 31, 119 Electronic and magnetic filing, specifications for Forms 1098,

1099, 5498, and W-2G (RP 50) 33, 211 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):

Additional HSA Q&As (Notice 50) 33, 196 Transition relief for state mandates (Notice 43) 27, 10 Insurance companies:

Deduction of incentive payments made to health care

providers (RP 41) 30, 90 Domestic asset/liability and investment yield percentages for

foreign insurance companies (RP 55) 34, 343 Interest:

Investment:

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

July 2004 (RR 66) 27, 4 August 2004 (RR 84) 32, 163 Rates, farm real property, special use value (RR 63) 27, 6 Inventory:

LIFO, price indexes used by department stores for:

May 2004 (RR 81) 32, 161 June 2004 (RR 91) 35, 357 Life insurance, annuity payments (RR 75) 31, 109

2004–35 I.R.B. v August 30, 2004