INCOME TAX — Internal Revenue Bulletin 2004-52

Accident and health plans, contributions by employers (Notice

49, 898 Adequate disclosure, penalties, substantial understatement (RP
51, 999 Adjustment to net unrealized built-in gain (REG–131486–03) 28,

36 Advance Pricing Agreement (APA) Program:

Administration (RP 40) 29, 50 Hearings (Ann 98) 50, 983 ; correction (Ann 102) 51, 1023 Alternative methods of signing, income tax return preparers (No tice 54) 33, 209 Annual income recertification of tenant income under section

42(g)(8)(B), waiver (RP 38) 27, 10 Archer MSAs, reporting the number established between January

1, 2004, and June 30, 2004 (Ann 82) 45, 834 Automatic extension of time to file certain information returns

and exempt organization returns (TD 9163) 52, 1025 Bankruptcy and golden parachute payments (RR 87) 32, 154 Base period T-bill rate, 2004 (RR 99) 44, 720 Book-tax difference, disclosure (RP 45) 31, 140 Business and traveling expenses, per diem allowances for 2005

(RP 60) 42, 682 Charitable contributions:

Allocation and apportionment of deductions (TD 9143) 36,

442 ; (REG–208246–90) 36, 450 Conservation easements (Notice 41) 28, 31 Classification of certain foreign entities (Notice 68) 43, 706 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 Consumer Price Index (CPI) adjustments:

Below-market loans under section 7872(g) for 2005 (RR 108)

47, 853 Certain loans under section 1274A for 2005 (RR 107) 47, 852 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

2004–52 I.R.B. viii December 27, 2004