INCOME TAX—Cont.

Letter rulings and determination letters:

Areas from which Associates Chief Counsel and Division

Counsel will not issue (RP 61) 37, 507 Issued by Associates Chief Counsel and Division Counsel,

no-rule areas (RP 68) 41, 694 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 Nonqualified deferred compensation plans, application of sec tion 409A (REG–158080–04) 43, 786 Nonresident alien individual’s filing requirement for U.S. source

effectively connected wages (Notice 77) 46, 951 Obsoleting Rev. Proc. 64-54 and subsequent rulings (RR 43) 29,

88 Optional standard mileage rates, effective September 1, 2005

(Ann 71) 41, 714 Partnerships:

Assumption of partner liabilities (TD 9207); correction (Ann

52. 31, 257 Installment obligations, treatment of property sold (TD 9193);

correction (Ann 62) 36, 495 Requirement to pay withholding tax on effectively connected

U.S. trade or business income allocable to foreign partners (REG–108524–00); correction (Ann 68) 39, 613 ; hearing date change (Ann 74) 42, 764 Penalties, disclosure on reports filed with Securities and Ex change Commission (SEC) (RP 51) 33, 296 Per diem allowances, 2005-2006 (RP 67) 42, 729 Private foundations, organizations now classified as (Ann 46) 27,

63 ; (Ann 58) 33, 319 ; (Ann 60) 35, 455 ; (Ann 65) 38, 587 ; (Ann 67) 40, 678 ; (Ann 83) 45, 941 ; (Ann 85) 48, 1065 Procedures for claiming section 482 setoffs (RP 46) 30, 142 Proposed Regulations:

26 CFR 1.162(k)–1, added; 1.404(k)–2, –3, added; dividends paid deduction for stock held in employee stock ownership plan (ESOP) (REG–133578–05) 39, 610 26 CFR 1.263A–1, –2, amended; guidance regarding the simplified service cost method and the simplified production method (REG–121584–05) 37, 523 26 CFR 1.367(a)–1T, amended; 1.482–0, –1, –4, –5, –8, amended; 1.482–7 redesignated as 1.482–7A, and new 1.482–7, added; 1.861–17, amended; 1.6662–6, amended; 301.7701–1, amended; methods to determine taxable income in connection with a cost sharing arrangement (REG–144615–02) 40, 625 26 CFR 1.409A–1, added; application of section 409A to nonqualified deferred compensation plans (REG–158080–04) 43, 786 26 CFR 1.475(a)–4; safe harbor for valuation under section 475 (REG–100420–03); correction (Ann 57) 33, 318 26 CFR 1.863–3, amended; 1.863–8, –9, added; source of income from certain space and ocean activities, source of communications income (REG–106030–98) 42, 739

2005–48 I.R.B. xi November 28, 2005