INCOME TAX—Cont.

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 Treatment under section 752 (REG–128767–04) 39, 534 Election to expense certain depreciable business property (TD

9146. 36, 408 ; (REG–152549–03) 36, 451 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 Correction to Notice 2004–2 (Ann 67) 36, 459 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 Withholding annuity payments, branches, Puerto Rico, 7805(b) (RR 97) 39, 516 Interest:

Election to treat qualified dividend income as investment in come (TD 9147) 37, 461 ; (REG–171386–03) 37, 477 Investment:

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

July 2004 (RR 66) 27, 4 August 2004 (RR 84) 32, 163 September 2004 (RR 69) 36, 445 Rates:

Farm real property, special use value (RR 63) 27, 6 Underpayments and overpayments, quarter beginning:

October 1, 2004 (RR 92) 37, 466 Inventory:

LIFO, price indexes used by department stores for:

May 2004 (RR 81) 32, 161 June 2004 (RR 91) 35, 357 July 2004 (RR 93) 37, 462