INCOME TAX—Cont.

Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 118 Associate Chief Counsel (International ) (RP 7) 1, 240 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 Like-kind exchange of a principal residence (RP 14) 7, 528 Listed transaction situations, extended period of limitations on

assessment (RP 26) 17, 965 Mortgage bonds and credit certificates, median income figures–

2005 (RP 22) 15, 886 Net operating losses (Notice 20) 9, 635 Nonqualified deferred compensation, new section 409A (Notice

1. 2, 274 Optional 10-year writeoff, rules governing the time and manner

for making and revoking an election under section 59(e) (TD 9168) 4, 354 Partnerships:

Assets-over partnership merger, gain or loss (RR 10) 7, 492 Diversification requirements for variable annuity, endow ment, and life insurance contracts (TD 9185) 12, 749 Installment obligations, treatment of property sold (TD 9193)

15, 862 Mandatory basis adjustment under sections 734 and 743,

electing investment partnership (Notice 32) 16, 895 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 ; (Ann 23) 14, 845 ; (Ann 24) 15, 889 Proposed Regulations:

26 CFR 1.332–2, amended; 1.351–1, amended; 1.368–1, –2, amended; transactions involving the transfer of no net value (REG–163314–03) 14, 835 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

2005–17 I.R.B. ix April 25, 2005