INCOME TAX—Cont.

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, 517 ; (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 Cost of living adjustments for inflation for 2005 (RP 71) 50, 970 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, 88 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 ; correction (Ann 86) 46, 842 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 January through December 2004 (RR 100) 44, 718 Suspension of certain income limitations under section 42:

In Alabama (Notice 74) 48, 875 In Florida (Notice 66) 42, 677 ; extension (Notice 76)

48, 878 In Ohio (Notice 75) 48, 876 Declaratory judgment suits (Ann 90) 45, 835 ; (Ann 91) 45, 835 ;

(Ann 92) 45, 835 ; (Ann 100) 51, 1023 ; (Ann 101) 51, 1023 Delaware statutory trust, classification (RR 86) 33, 191 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 ; (Ann 95) 46, 845