INCOME TAX—Cont.

LIFO recapture under section 1363(d) (REG–149524–03) 39,

528 Life insurance, annuity payments (RR 75) 31, 109 Like-kind exchanges, qualified exchange accommodation (“parking”) arrangements (RP 51) 33, 294 Marginal production rates, 2004 (Notice 48) 30, 87 Methods of accounting:

Change in section 481(a) adjustment periods (TD 9131) 27, 2 Extension of time to file written statement containing infor mation necessary to obtain automatic consent for change (RP 57) 38, 498 Obsolete rulings (RR 90) 34, 317 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 Texas (RR 74) 30, 83 Optional 10-year writeoff, rules governing time and manner

for making and revoking an election under section 59(e) (REG–124405–03) 35, 394 Partnerships:

Application of section 761, request for comments (Notice 53)

33, 209 Application of section 1045 (REG–150562–03) 32, 175 ; cor rection (Ann 68) 38, 508 ; correction (Ann 73) 39, 543 Disregarded entity, small partnership not excluded from

TEFRA provisions, tax matters partner (RR 88) 32, 165 Transactions involving long-term contracts (TD 9137) 34, 308 Payment card transactions:

Limited exception, backup withholding (TD 9136) 31, 112 Optional procedure for payors to determine reportable pay ments under sections 6041 and 6041A (RP 43) 31, 124 Qualified Payment Card Agent (QPCA), requirements for

payment card organization to obtain QPCA determination (RP 42) 31, 121 Pre-Filing Agreement program, annual report for CY 2003,

Large and Mid-Size Business Division (LMSB) (Ann 59) 30, 93 Private foundations, organizations now classified as (Ann 62) 30,

102 ; (Ann 66) 35, 402 Proposed Regulations:

26 CFR 1.59–1, added; optional 10-year writeoff of certain tax preferences (REG–124405–03) 35, 394 26 CFR 1.163(d)–1, revised; time and manner of making section 163(d)(4)(B) election to treat qualified dividend income as investment income (REG–171386–03) 37, 477 26 CFR 1.179–2, –4, –5, amended; 1.179–6, revised; section 179 elections (REG–152549–03) 36, 451 26 CFR 1.368–1, amended; corporate reorganizations; guidance on the measurement of continuity of interest (REG–129706–04) 37, 478 26 CFR 1.368–1, –2, amended; corporate reorganizations; transfers of assets or stock following a reorganization (REG–130863–04) 39, 538 26 CFR 1.368–1(b), –2, amended; reorganizations under section 368(a)(1)(E) or (F) (REG–106889–04) 38, 501

September 27, 2004 vi 2004–39 I.R.B.