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 Adjustments to gross income, Medicaid rebates (RR 28) 19, 997 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 Automatic consent to change to the alternative tax book value

method of valuing assets for expense apportionment purposes (RP 28) 21, 1093 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 corporations

(TD 9170) 4, 363 ; correction (Ann 13) 8, 627 ; correction (Ann 35) 21, 1095 ; (REG–139683–04) 4, 371

2005–22 I.R.B. viii May 31, 2005