INCOME TAX—Cont.

Requirement to pay withholding tax on effectively connected

U.S. trade or business income allocable to foreign partners (TD 9200) 23, 1158 ; (REG–108524–00) 23, 1209 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 Clarification (TD 9201) 23, 1153 Interim guidance concerning state or local bond opinions (No tice 47) 26, 1373 State or local bond opinions (REG–159824–04) 4, 372 Pre-Filing Agreement (PFA) program:

Annual report for CY 2004, Large and Mid-Size Business

Division (LMSB) (Ann 42) 24, 1257 Procedures for resolving issues through pre-filing examina tions (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 1.41–0, amended; 1.41–6, –8, revised; credit for increasing research activities (REG–134030–04) 25, 1339 26 CFR 1.83–3, –6, amended; 1.704–1, amended; 1.706–3, added; 1.707–1, amended; 1.721–1, revised; 1.761–1, amended; partnership equity for services (REG–105346–03) 24, 1244 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