INCOME TAX—Cont.

March 2005 (RR 13) 10, 664 April 2005 (RR 23) 15, 864 May 2005 (RR 27) 19, 998 Rates:

Underpayments and overpayments, quarter beginning:

April 1, 2005 (RR 15) 11, 720 Refinanced mortgage interest, alternative minimum tax (AMT) (RR 11) 14, 816 Suspension applicability to amended returns (RR 4) 4, 366 Interim guidance under new amendments to sections 6111, 6112,

and 6708, extension of time in Notice 2004–80 (Notice 17) 8, 606 ; extension of time in Notices 2004–80 and 2005–17 (Notice 22) 12, 756 Interpretation of the phrase “plan (or series of related transac tions)” under section 355(e) (TD 9198) 18, 972 Inventory:

LIFO, price indexes used by department stores for:

November 2004 (RR 5) 5, 445 December 2004 (RR 12) 9, 628 January 2005 (RR 22) 13, 787 February 2005 (RR 26) 17, 957 March 2005 (RR 34) 22, 1098 Leases, tax-exempt use property (Notice 29) 13, 796 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 Regulated investment companies (RICs), tax-exempt bond

partnership look-through II (RP 20) 18, 990