INCOME TAX—Cont.

Commodity Futures Trading Commission (CFTC):

NQLX designated as contract market permitted to list securi ties futures contracts (SFCs) (RR 94) 38, 491 OneChicago designated as contract market permitted to list

SFCs (RR 95) 38, 492 Consolidated returns, intercompany transactions (REG–131264–04) 38, 506 Corporations:

Deemed election to be an association taxable as a corporation

for a qualified electing S corporation (TD 9139) 38, 495 ; (REG–131786–03) 38, 500 Determining subsidiary stock loss for consolidated groups

(TD 9154) 40, 560 ; (REG–135898–04) 40, 568 Distributions, income from the discharge of indebtedness, is suer’s re-purchase of indebtedness (RR 79) 31, 106 Dually chartered entity, entity classification, classification of

organizations (TD 9153) 39, 516 ; (REG–124872–04) 39, 533 Guidance under section 951 for determining pro rata share,

foreign corporation (REG–129771–04) 36, 453 Reorganizations:

Consolidated returns, section 304 stock redemptions, step transaction doctrine (RR 83) 32, 157 Exchange of a debt instrument (RR 78) 31, 108 Stock basis computation (Notice 44) 28, 32 Transfers of assets or stock following a reorganization

(REG–130863–04) 39, 538 Under section 368(a)(1)(E) or (F) (REG–106889–04) 38,

501 Using signing date stock values to measure continuity of

interest (REG–129706–04) 37, 478 S corporation, late election relief (RP 48) 32, 172 Stapled foreign corporation, definition and tax treatment

(REG–101282–04) 42, 698 Transfers of assets or stock following a reorganization, with drawal of REG–165579–02 (Ann 69) 39, 542 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 Suspension of certain income limitations under section 42

(Notice 66) 42, 677 Delaware statutory trust, classification (RR 86) 33, 191