INCOME TAX—Cont.

Optional 10-year writeoff, rules governing the time and manner

for making and revoking an election under section 59(e) (TD 9168) 4, 354 Partnership’s contributions to partner’s Health Savings Account

(HSA), S corporation’s contributions to HSAs of 2-percent shareholder-employees (Notice 8) 4, 368 Per diem allowances updated, 2005 (RP 10) 3, 341 Practice before the Internal Revenue Service:

Best practices (TD 9165) 4, 357 State or local bond opinions (REG–159824–04) 4, 372 Pre-Filing Agreement (PFA) (RP 12) 2, 311 Presidentially declared disasters, like-kind exchanges affected by

(Notice 3) 5, 447 Private foundations, organizations now classified as (Ann 7) 4,

377 Proposed Regulations:

26 CFR 1.1374–8, –10, amended; section 1374 effective dates (REG–139683–04) 4, 371 31 CFR 10.35, amended; 10.36, 10.38, revised; 10.39, added; 10.52, revised; regulations governing practice before the Internal Revenue Service (REG–159824–04) 4, 372 Regulations:

26 CFR 1.59–1, added; 602.101, amended; optional 10-year writeoff of certain tax preferences (TD 9168) 4, 354 26 CFR 1.1374–8, –10, amended; 1.1374–8T, –10T, added; section 1374 effective dates (TD 9170) 4, 363 31 CFR 10.33, amended; 10.35 thru 10.38, added; 10.52, amended; regulations governing practice before the Internal Revenue Service (TD 9165) 4, 357 Revocations, exempt organizations (Ann 8) 4, 380 Section 901(j)(5) Presidential waiver, section 901(j)(1) no longer

applies to Libya (RR 3) 3, 334 Stock, exchange of securities of foreign corporation, domestic

corporation (Notice 6) 5, 448 Tax conventions, U.S. and Swiss pension plans for tax treaty ben efits, agreement (Ann 3) 2, 270 Technical Advice Memoranda (TAMs) and Technical Expedited

Advice Memoranda (TEAMs) (RP 2) 1, 86 Tonnage tax regime, election (Notice 2) 3, 337