INCOME TAX—Cont. — Internal Revenue Bulletin 2005-17

Formations, reorganizations, liquidations, transfer of no net

value (REG–163314–03) 14, 835 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 Nonconventional source fuel credit, inflation adjustment fac tor, reference price for CY 2004 (Notice 33) 17, 960 Declaratory judgment suits (Ann 9) 4, 380 Deposits made to suspend the running of interest on potential

underpayments (RP 18) 13, 798 Designation to take summoned testimony and receive summoned

records (TD 9195) 17, 958 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 return information:

To the Bureau of the Census (TD 9188) 15, 883 ; (REG–147195–04) 15, 888 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 Domestic production activities, income attributable to (Notice

7, 498 Electronic filing of Forms 1120, 1120S, 990, and 990-PF, manda tory (TD 9175) 10, 665 ; (REG–130671–04) 10, 694 Exemption from levy for certain principal residences in absence

of judicial approval, certain business assets in absence of administrative approval or jeopardy (TD 9189) 13, 788

April 25, 2005 viii 2005–17 I.R.B.