INCOME TAX—Cont. — Internal Revenue Bulletin 2005-13

Annual notice to donors regarding pending and settled declara tory judgment suits (Ann 1) 1, 257 Archer MSAs, 2004 not a cut-off year (Ann 12) 7, 555 Automobile owners and lessees, inflation adjustment for 2005

(RP 13) 12, 759 Bankruptcy, definition of “pending” (RR 9) 6, 470 Collection, extension of statute of limitations (REG–148701–03)

13, 802 Corporations:

Adjustment to net unrealized built-in gain (TD 9180) 11, 714 Clarification of section 1374 effective dates, S corpora tions (TD 9170) 4, 363 ; correction (Ann 13) 8, 627 ; (REG–139683–04) 4, 371 Controlled foreign corporations, dividends received deduc tion under section 965 (Notice 10) 6, 474 Guidance related to section 936 termination (Notice 21) 11,

727 Miscellaneous operating rules for successor persons, succession to items of the liquidating corporation (REG–131128–04) 11, 733 Reorganizations under section 368(a)(1)(E) and section

368(a)(1)(F) (TD 9182) 11, 713 S corporation, relief for late shareholders, Rev. Proc. 2004–35, correction (Ann 4) 2, 319 Statutory mergers and consolidations pursuant to for eign law involving one or more foreign corporations (REG–125628–01) 7, 536 Transfers of assets or stock following a reorganization

(REG–117969–00) 7, 533 Credits:

Low-income housing credit:

2005 population figures used for calculation (Notice 16) 8, 605 Satisfactory bond, “bond factor” amounts for the period:

January through March 2005 (RR 1) 2, 258 January through June 2005 (RR 16) 13, 777 New markets tax credit (TD 9171) 6, 452 Declaratory judgment suits (Ann 9) 4, 380 Deposits made to suspend the running of interest on potential

underpayments (RP 18) 13, 798 Disaster relief, qualified disaster, Indian Ocean tsunamis (Notice

11, 732 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents and enrolled actuaries (Ann 2) 2, 319 ; (Ann 15) 9, 809 Disclosure of returns and return information, written contracts

or agreements, acquisition of property and services for tax administration (REG–148867–03) 9, 646 Disguised sales, section 707, REG–149519–03, correction (Ann

5, 451 Disregarded entities, treatment as separate entities in certain cir cumstances (TD 9183) 12, 754 Dollar approximate separate transactions method (DASTM),

translation rate to be used for transfers in determination of DASTM gain or loss (Notice 27) 13, 795