INCOME TAX—Cont. — Internal Revenue Bulletin 2004-43

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

36, 408 ; (REG–152549–03) 36, 451 Electronic filing:

Electronic and magnetic filing, specifications for Forms 1098,

1099, 5498, and W-2G (RP 50) 33, 211 Of duplicate Forms 5472 (TD 9161) 43, 704 Update to Rev. Proc. 2001–31, Archer MSAs (Ann 83) 43,

712 Foreign currency denominated contingent payment debt instru ments (TD 9157) 40, 545 Forms:

1042-S, changes affecting tax year 2004 electronic or magnetic filing (Ann 79) 41, 662 1096, 1098, 1099, 5498, W-2G, and 1042-S, substitute form specifications (RP 58) 41, 602 8851, Summary of Archer MSAs, required to be filed for tax year 2004, update to Rev. Proc. 2001–31, electronic or magnetic filing (Ann 83) 43, 712 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 Institute on International Tax Issues (Ann 84) 43, 712 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 October 2004 (RR 96) 41, 593

2004–43 I.R.B. vii October 25, 2004