INCOME TAX—Cont.

Interest:

Foreign bank interest expense allocation to effectively con nected income (Notice 53) 32, 263 Investment:

Federal short-term, mid-term, and long-term rates for:

July 2005 (RR 38) 27, 6 August 2005 (RR 54) 33, 289 Rates, farm real property, special use value (RR 41) 28, 69 ;

correction (Ann 50) 30, 152 Taxpayer remedies when the Service fails to suspend interest

as required by section 6404(g) (RP 38) 28, 81 Inventory:

LIFO, price indexes used by department stores for:

May 2005 (RR 45) 30, 123 June 2005 (RR 56) 35, 427 LIFO recapture by corporations holding LIFO inventory indi rectly (TD 9210) 33, 290 Judicial remedy for third person asserting wrongful levy (RR 49)

30, 125 Levied property, return in certain cases (TD 9213) 35, 440 Marginal production rates, 2005 (Notice 55) 32, 265 New York Liberty Zone, election out of section 1400L(c), 5-year

property (RP 43) 29, 107 Obsoleting Rev. Proc. 64-54 and subsequent rulings (RR 43) 29,

88 Partnerships, assumption of partner liabilities (TD 9207); correc tion (Ann 52) 31, 257 Penalties, disclosure on reports filed with Securities and Ex change Commission (SEC) (RP 51) 33, 296 Private foundations, organizations now classified as (Ann 46) 27,

63 ; (Ann 58) 33, 319 ; (Ann 60) 35, 455 Procedures for claiming section 482 setoffs (RP 46) 30, 142 Proposed Regulations:

26 CFR 1.475(a)–4; safe harbor for valuation under section 475 (REG–100420–03); correction (Ann 57) 33, 318 26 CFR 1.1503(d)–4, –5; dual consolidated loss (REG–102144–04); correction (Ann 56) 33, 318 26 CFR 1.6012–2, amended; return required by subchapter T cooperatives under section 6012 (REG–149436–04) 35, 454 Publications:

1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically, 2005 revision (RP 49) 31, 165 1239, changes affecting tax year 2005 electronic or magnetic filing of Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips (RP 41) 29, 90 1245, changes affecting the filing of Form W-4, Employee’s Withholding Allowance Certificate, electronically or magnetically (RP 42) 30, 128 Qualified green building and sustainable design projects, Brown fields Demonstration Program (Notice 48) 27, 9