INCOME TAX—Cont. — Internal Revenue Bulletin 2005-48

Food donations, contribution base (Ann 84) 48, 1064 Charitable remainder unitrusts (CRUTs):

Inter vivos:

For a term of years (RP 53) 34, 339 For one measuring life (RP 52) 34, 326 With concurrent and consecutive interests for two measur ing lives (RP 55) 34, 367 With consecutive interests for two measuring lives (RP 54)

34, 353 Testamentary:

For a term of years (RP 57) 34, 392 For one measuring life (RP 56) 34, 383 With concurrent and consecutive interests for two measur ing lives (RP 59) 34, 412 With consecutive interests for two measuring lives (RP 58)

34, 402 Collection due process hearings, clarification of the way con ducted:

Federal tax lien (REG–150088–02) 43, 774 Levy (REG–150091–02) 43, 780 Compensation for labor or personal services, basis for determin ing source (TD 9212) 35, 429 Corporations:

Corporate formations, capital contributions (Notice 70) 41,

694 Corporate reorganizations, corporate acquisitions, spin-offs

(RR 65) 41, 684 Corporate reorganizations, guidance on the measurement of

continuity of interest (TD 9225) 42, 716 Definition and tax treatment of a stapled foreign corporation

(TD 9216) 36, 461 Determining a U.S. shareholder’s pro rata share of subpart F

income (TD 9222) 40, 614 Dividends received deduction (DRD), foreign tax credit, for eign currency, and alternative minimum tax (Notice 64) 36, 471 Effect of certain exchanges on gain recognition agreements

(Notice 74) 42, 726 Exclusions from gross income of foreign corporations (TD

37, 503 Special rule regarding certain section 951 pro rata share allo cations (REG–129782–05) 40, 675 Cost-of-living adjustments for inflation for 2006 (RP 70) 47, 979 Cost sharing arrangement, methods to determine taxable income

in connection with (REG–144615–02) 40, 625 Credits:

Enhanced oil recovery credit, 2005 inflation adjustment (No tice 56) 32, 266 Health coverage tax credit (HCTC), miscellaneous issues

(Notice 50) 27, 14 Increasing research activities (TD 9205); correction (Ann 63)

36, 496 Low-income housing credit:

Carryovers to qualified states, 2005 National Pool (RP 36)

28, 78