INCOME TAX—Cont.

Obsolete rulings (RR 90) 34, 317 Offsets of refunds for taxpayers domiciled in:

Arizona or Wisconsin (RR 71) 30, 74 California, Idaho, or Louisiana (RR 72) 30, 77 Nevada, New Mexico, or Washington (RR 73) 30, 80 Texas (RR 74) 30, 84 Optional 10-year writeoff, rules governing time and manner

for making and revoking an election under section 59(e) (REG–124405–03) 35, 394 Optional standard mileage rates, 2005 (RP 64) 49, 898 Partnerships:

Application of section 761, request for comments (Notice 53)

33, 209 Application of section 1045 (REG–150562–03) 32, 175 ; cor rection (Ann 68) 38, 508 ; correction (Ann 73) 39, 543 Disregarded entity, small partnership not excluded from

TEFRA provisions, tax matters partner (RR 88) 32, 165 Transactions involving long-term contracts (TD 9137) 34, 308 Payment card transactions:

Limited exception, backup withholding (TD 9136) 31, 112 Optional procedure for payors to determine reportable pay ments under sections 6041 and 6041A (RP 43) 31, 124 Qualified Payment Card Agent (QPCA), requirements for

payment card organization to obtain QPCA determination (RP 42) 31, 121 Place for filing returns or other documents (TD 9156) 42, 669 Predecessors and successors under section 355(e), limitation on

gain recognition under section 355(e) (REG–145535–02) 51, 1002 Pre-Filing Agreement program, annual report for CY 2003,

Large and Mid-Size Business Division (LMSB) (Ann 59) 30, 94 Private delivery services, designations (Notice 83) 52, 1030 Private foundations, organizations now classified as (Ann 62) 30,

103 ; (Ann 66) 35, 402 ; (Ann 76) 40, 588 ; (Ann 85) 43, 712 ; (Ann 88) 44, 779 ; (Ann 94) 46, 842 ; (Ann 103) 52, 1036 Proposed Regulations:

26 CFR 1.59–1, added; optional 10-year writeoff of certain tax preferences (REG–124405–03) 35, 394 26 CFR 1.163(d)–1, revised; time and manner of making section 163(d)(4)(B) election to treat qualified dividend income as investment income (REG–171386–03) 37, 477 26 CFR 1.179–2, –4, –5, amended; 1.179–6, revised; section 179 elections (REG–152549–03) 36, 451 26 CFR 1.269B–1, added; 1.367(b)–2(g), revised; 301.269B–1, added; treatment of a stapled foreign corporation under sections 269B and 367(b) (REG–101282–04) 42, 698 26 CFR 1.338–6, amended; 1.1060–1, amended; treatment of certain nuclear decommissioning funds for purposes of allocating purchase price in certain deemed and actual asset acquisitions (REG–169135–03) 42, 697 26 CFR 1.355–8, added; guidance regarding predecessors and successors under section 355(e), limitation on gain recognition under section 355(e) (REG–145535–02) 51, 1002

2004–52 I.R.B. x December 27, 2004