INCOME TAX

Accident and health reimbursement plans, amounts received (RR

24. 16, 892 Accounting methods:

Change to a method provided in sections 1.263(a)–4,

1.263(a)–5, and 1.167(a)–3(b) (RP 9) 2, 303 ; modification (RP 17) 13, 797 Economic performance requirement (TD 8408); correction

(Ann 28) 17, 969 Advance Pricing Agreement (APA) Program for 2004 (Ann 27)

16, 918 Amended returns, qualified, John Doe summons (TD 9186) 13,

790 ; (REG–122847–04) 13, 804 Annual notice to donors regarding pending and settled declara tory judgment suits (Ann 1) 1, 257 Application of section 108 to members of a consolidated group

(TD 9192) 15, 866 Archer MSAs, 2004 not a cut-off year (Ann 12) 7, 555 Alternative minimum tax (AMT), refinanced mortgage interest

(RR 11) 14, 816 Attorney contingent fee, included in litigant’s income (CD 2080)

15, 850 Automobile owners and lessees, inflation adjustment for 2005

(RP 13) 12, 759 Bankruptcy, definition of “pending” (RR 9) 6, 470 Charitable remainder trusts (CRTs), application of ordering rule

(TD 9190) 15, 855 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