INCOME TAX—Cont.

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 ; correction (Ann 31) 18, 996 State or local bond opinions (REG–159824–04) 4, 372 Pre-Filing Agreement (PFA) (RP 12) 2, 311 Presidentially-declared disaster or combat zone, postponement

of certain acts (RP 27) 20, 1050 Presidentially declared disasters, like-kind exchanges affected by

(Notice 3) 5, 447 Private activity bond volume cap, unused, extension of time to

make carryforward election (RP 30) 22, 1148 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 1.1–1, revised; 1.170A–1, revised; 1.861–3, –8, revised; 1.871–1, amended; 1.876–1, revised; 1.881–5, added; 1.884–0, amended; 1.901–1, revised; 1.931–1, revised; 1.932–1, revised; 1.933–1, amended; 1.934–1, revised; 1.935–1, amended; 1.937–1 thru –3, added; 1.957–3, revised; 1.1402(a)–12, revised; 1.6038–2, revised; 1.6046–1, revised; 301.6688–1, revised; 301.7701–3, amended; 301.7701(b)–1, revised; residence and source rules involving U.S. possessions and other conforming changes (REG–159243–03) 20, 1075 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 ; correction (Ann 32) 19, 1012 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 26 CFR 1.368–2(b), amended; statutory mergers and consolidations (REG–117969–00) 7, 533 26 CFR 1.1374–8, –10, amended; section 1374 effective dates (REG–139683–04) 4, 371 26 CFR 1.1441–1, –3, –6, amended; 1.6049–5, amended; 301.6114–1, amended; revision to regulations relating to withholding of tax on certain U.S. source income paid to foreign persons and revisions to information reporting regulations (REG–125443–01) 16, 912 26 CFR 1.1502–13, –80, amended; miscellaneous operating rules for successor persons, succession to items of the liquidating corporation (REG–131128–04) 11, 733 26 CFR 1.6011–5, added; 1.6033–4, added; 1.6037–2, added; 301.6011–5, added; 301.6033–4, added; 301.6037–2, added; returns required on magnetic media (REG–130671–04) 10, 694

2005–22 I.R.B. x May 31, 2005