INCOME TAX—Cont.

Forms:

1042-S: Changes affecting tax year 2004 electronic or magnetic fil ing (Ann 79) 41, 662 Specifications for filing electronically or magnetically (RP

63. 45, 795 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 Guidance for organization with significant trade or business of

lending money, reporting cancellation of indebtedness under section 6050P(c)(2)(D) (TD 9160) 45, 785 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 November 2004 (RR 102) 45, 784 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 August 2004 (RR 101) 44, 719 September 2004 (RR 105) 48, 873 LIFO recapture under section 1363(d) (REG–149524–03) 39,

528