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

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

11, 732 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents and enrolled actuaries (Ann 2) 2, 319 ; (Ann 15) 9, 654 Disclosure of return information:

To the Bureau of the Census (TD 9188) 15, 883 ; (REG–147195–04) 15, 888 Written contracts or agreements, acquisition of property and

services for tax administration (REG–148867–03) 9, 646 Disguised sales, section 707, REG–149519–03, correction (Ann

5, 451 Disregarded entities, treatment as separate entities in certain cir cumstances (TD 9183) 12, 754 Dollar approximate separate transactions method (DASTM),

translation rate to be used for transfers in determination of DASTM gain or loss (Notice 27) 13, 795 Domestic production activities, income attributable to (Notice

7, 498 Dual consolidated loss (REG–102144–04) 25, 1297 Electronic filing of Forms 1120, 1120S, 990, and 990-PF, manda tory (TD 9175) 10, 665 ; (REG–130671–04) 10, 694 Entertainment expense deduction, business aircraft (Notice 45)

24, 1228 Examinations, inspections, and reopenings (RP 32) 23, 1206 Exemption from levy for certain principal residences in absence

of judicial approval, certain business assets in absence of administrative approval or jeopardy (TD 9189) 13, 788 Forms:

656, Offer in Compromise, revision, check-the-box (Ann 6) 4, 377 941 and Schedule B (Form 941), general rules and specifications for substitutes (RP 21) 16, 899 1120, 1120S, 990, and 990-PF, mandatory electronic filing (TD 9175) 10, 665 ; (REG–130671–04) 10, 694

2005–26 I.R.B. ix June 27, 2005