INCOME TAX—Cont.

Controlled foreign corporations, dividends received deduc tion under section 965 (Notice 10) 6, 474 Entity classification, classification of foreign entities, per se

corporations (TD 9197) 18, 985 ; (REG–148521–04) 18, 995 Formations, reorganizations, liquidations, transfer of no net

value (REG–163314–03) 14, 835 ; correction (Ann 32) 19, 1012 Guidance related to section 936 termination (Notice 21) 11,

727 Limitation on dividends received deduction (DRD) and other

guidance, domestic reinvestment plan (Notice 38) 22, 1100 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 Renewable electricity production credit and refined coal pro duction credit, 2005 inflation adjustment (Notice 37) 20, 1049 Declaratory judgment suits (Ann 9) 4, 380 Deferred annuity contracts, amounts received as income in re spect of a decedent (IRD) (RR 30) 20, 1015 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 Determination of bona fide resident of a U.S. possession, income

derived from sources or effectively connected with the conduct of a trade or business within a U.S. possession (TD 9194) 20, 1016 ; (REG–159243–03) 20, 1075 Disaster relief, qualified disaster, Indian Ocean tsunamis (Notice

23. 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