INCOME TAX—Cont.

Inventory:

LIFO, price indexes used by department stores for:

November 2004 (RR 5) 5, 445 December 2004 (RR 12) 9, 628 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 118 Associate Chief Counsel (International ) (RP 7) 1, 240 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 Like-kind exchange of a principal residence (RP 14) 7, 528 Net operating losses (Notice 20) 9, 635 Nonqualified deferred compensation, new section 409A (Notice

1. 2, 274 Optional 10-year writeoff, rules governing the time and manner

for making and revoking an election under section 59(e) (TD 9168) 4, 354 Partnerships:

Assets-over partnership merger, gain or loss (RR 10) 7, 492 Partner’s distributive share, mergers (Notice 15) 7, 527 Partnership’s contributions to partner’s Health Savings Ac count (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 1.358–1, –6, amended; 1.367(a)–3, –8, amended; 1.367(b)–1, –3, –4, –6, revised; 1.367(b)–13, added; 1.884–2, amended; 1.884–2T, revised; revision of income tax regulations under sections 358, 367, and 884 dealing with statutory mergers or consolidations under section 368(a)(1)(A) involving one or more foreign corporations (REG–125628–01) 7, 536 26 CFR 1.368–2(b), amended; statutory mergers and consolidations (REG–117969–00) 7, 533 26 CFR 1.1374–8, –10, amended; section 1374 effective dates (REG–139683–04) 4, 371 26 CFR 301.6103(n)–1, revised; disclosure of returns and return information in connection with written contracts or agreements for the acquisition of property and services for tax administration purposes (REG–148867–03) 9, 646 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 Publication 1220, changes affecting tax year 2004 filing of infor mation returns (Ann 14) 9, 653