INCOME TAX—Cont.

Interpretation of the phrase “plan (or series of related transac tions)” under section 355(e) (TD 9198) 18, 972 ; correction (Ann 41) 23, 1212 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 April 2005 (RR 37) 26, 1343 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 revenue bonds:

And credit certificates, median income figures– 2005 (RP 22)

15, 886 Obligations of state and local governments (TD 9204) 25,

1279 Net operating losses (Notice 20) 9, 635 New procedure for filing Form 8693, Low-Income Housing

Credit Disposition Bond (Ann 43) 26, 1376 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:

Application of section 83 to transfer of partnership interest in

connection with the performance of services (Notice 43) 24, 1221 Assets-over partnership merger, gain or loss (RR 10) 7, 492 Assumption of partner liabilities (TD 9207) 26, 1344 ;

(REG–106736–00) 26, 1376 Diversification requirements for variable annuity, endow ment, and life insurance contracts (TD 9185) 12, 749 Equity for services (REG–105346–03) 24, 1244 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

June 27, 2005 x 2005–26 I.R.B.