INCOME TAX—Cont.

Disclosure of returns and return information, and confidentiality

(RR 68) 31, 118 Disguised sales, section 707 (REG–149519–03) 51, 1009 Disregarded entities:

Guidance (RR 77) 31, 119 Treatment under section 752 (REG–128767–04) 39, 534 ;

hearing (Ann 99) 50, 983 Distributions with respect to securities issued by foreign corpo rations, information reporting and other guidance (Notice 71) 45, 793 Election to expense certain depreciable business property (TD

9146. 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 Individual e-file Partnership Program, request for applications

to participate in 2005 (Ann 93) 48, 882 Of duplicate Forms 5472 (TD 9161) 43, 704 Update to Rev. Proc. 2001–31, Archer MSAs (Ann 83) 43,

712 Exceptions to:

Book-tax filter (RP 67) 50, 967 Brief asset holding period filter (RP 68) 50, 969 Contractual protection filter (RP 65) 50, 965 Loss transaction filter (RP 66) 50, 966 Foreign currency denominated contingent payment debt instru ments (TD 9157) 40, 545 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

December 27, 2004 ix 2004–52 I.R.B.