INCOME TAX—Cont. — Internal Revenue Bulletin 2005-26

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 Cafeteria plans, deferred compensation (Notice 42) 23, 1204 Charitable contributions:

Qualified intellectual property (Notice 41) 23, 1203 Qualified vehicles (Notice 44) 25, 1287 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 Application of section 367 in cross border section 304 trans actions (REG–127740–04) 24, 1254 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 Controlled foreign corporations, dividends received deduc tion under section 965 (Notice 10) 6, 474 Deemed election to be an association taxable as a corporation

for a qualified electing S corporation (TD 9203) 25, 1285 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:

Adoption credit (RP 31) 26, 1374 ; (Ann 45) 26, 1377 Increasing research activities (TD 9205) 25, 1267 ; (REG–134030–04) 25, 1339 Low-income housing credit:

2005 population figures used for calculation (Notice 16) 8, 605