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

Diversification requirements for variable annuity, endow ment, and life insurance contracts (TD 9185) 12, 749 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 Return of partnership income (TD 9177) 10, 671 Unified partnership audit procedures, applicability to disputes

regarding ownership of residual interests in a Real Estate Mortgage Investment Conduit (REMIC) (TD 9184) 12, 753 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 ; (Ann 16) 10, 702 ; (Ann 20) 12, 772 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 1.1502–13, –80, amended; miscellaneous operating rules for successor persons, succession to items of the liquidating corporation (REG–131128–04) 11, 733 26 CFR 1.6011–5, added; 1.6033–4, added; 1.6037–2, added; 301.6011–5, added; 301.6033–4, added; 301.6037–2, added; returns required on magnetic media (REG–130671–04) 10, 694 26 CFR 1.6664–1, –2, amended; qualified amended returns (REG–122847–04) 13, 804 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 26 CFR 301.6502–1, revised; collection after assessment (REG–148701–03) 13, 802 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 Qualified green building and sustainable design projects (Notice

13, 796 Qualified mortgage bonds and mortgage credit certificates, aver age area and nationwide housing purchase prices for 2005 (RP
9, 638