INCOME TAX—Cont.

Qualified mortgage bonds and mortgage credit certificates, aver age area and nationwide housing purchase prices for 2005 (RP 15) 9, 638 Regulated investment company, application of look-through rule

to ownership of shares by segregated asset accounts (RR 7) 6, 464 Regulations:

26 CFR 1.45D–1, added; 1.45D–1T, removed; 602.101, revised; new markets tax credit (TD 9171) 6, 452 26 CFR 1.59–1, added; 602.101, amended; optional 10-year writeoff of certain tax preferences (TD 9168) 4, 354 26 CFR 1.488–1T, revised; 1.6661–1 thru –6, removed; 602.101, amended; substantial understatement of income tax liability (TD 9174) 9, 629 26 CFR 1.1374–8, –10, amended; 1.1374–8T, –10T, added; section 1374 effective dates (TD 9170) 4, 363 ; correction (Ann 13) 8, 627 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 Reportable transaction understatement, penalty, special rule for

amended returns, disqualified tax advisor (Notice 12) 7, 494 Revocations, exempt organizations (Ann 8) 4, 380 ; (Ann 18) 9,

660 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 Tax-exempt leasing involving defeasance (Notice 13) 9, 630 Technical Advice Memoranda (TAMs) and Technical Expedited

Advice Memoranda (TEAMs) (RP 2) 1, 86 Tonnage tax regime, election (Notice 2) 3, 337 Undisclosed reportable transactions, assertion of penalty (Notice

11. 7, 493