INCOME TAX—Cont.

Elimination of requirement to file Form 8609, Low-In come Housing Credit Allocation and Certification, with federal return for each of 15 taxable years (TD 9228) 47, 972 Safe harbor for extending low-income housing commit ments (RP 37) 28, 79 Satisfactory bond, “bond factor” amounts for the period:

January through September 2005 (RR 44) 29, 87 January through December 2005 (RR 67) 43, 771 Suspension of certain requirements under section 42 due

to Hurricane Katrina (Notice 69) 40, 622 Deficiency procedures, use of mathematical or clerical error as sessments (RR 51) 31, 163 Dependent care assistance, reporting requirements (Notice 61)

39, 607 Depreciable business property, election to expense (TD 9209) 31,

153 Disaster relief:

For tax-exempt bond issuers affected by Hurricane Katrina

(Ann 69) 40, 681 Grants, treatment with respect to gross income (RR 46) 30,

120 Leave-based donation programs, Hurricane Katrina (Notice

68. 40, 622 Postponement of deadlines for certain acts under section

7508A performed by IRS, Hurricane Katrina (Notice 66) 40, 620 ; supplement (Notice 81) 47, 977 Postponement of deadlines for certain acts under section

7508A with respect to taxpayers affected by Hurricane Rita (Notice 82) 47, 978 Rules relating to temporary operation of ships in domestic

trade as a result of Hurricane Katrina (Notice 65) 39, 607 South Asia earthquake, designation as a qualified disaster

(Notice 78) 46, 952 Summary and clarification of relief previously granted under

sections 6081, 6161, 6656, and 7508A with respect to taxpayers affected by Hurricane Katrina (Notice 73) 42, 723 Disciplinary actions involving attorneys, CPAs, enrolled agents,

and enrolled actuaries (Ann 48) 29, 111 ; (Ann 76) 42, 765 Domestic production activities, income attributable to (REG–105847–05) 47, 987 Dual consolidated loss (REG–102144–04); correction (Ann 56)

33, 318 E-file:

Provider responsibilities (RP 60) 35, 449 Waiver request procedures (Notice 88) 48, 1060 Employer-provided vehicles, cents-per-mile valuation rule, reg ulations sections 1.61–21(d) and (e) (RP 48) 32, 271 Estimated income tax payments by individuals (TD 9224) 41,

688 Extension for filing tax returns, automatic six-month (TD 9229)

48, 1051 ; (REG–144898–04) 48, 1062 Forms:

W-4, specifications for filing electronically (RP 42) 30, 128 1096, 1098, 1099, 5498, W-2G, and 1042-S, substitute form specifications (RP 69) 44, 864

November 28, 2005 x 2005–48 I.R.B.