INCOME TAX—Cont.

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 Rents from real property under the REIT income tests (Notice

89. 49, 1077 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 Disclosure and use of tax return information (Notice 93) 52, 1204 Domestic production activities, income attributable to (REG–105847–05) 47, 987 Dual consolidated loss (REG–102144–04); correction (Ann 56)

33, 318 E-file:

Individual e-file Partnership Program, request for applications

to participate in 2006 (Ann 88) 50, 1145 Provider responsibilities (RP 60) 35, 449 Waiver request procedures (Notice 88) 48, 1060 Employee relocation costs (RR 74) 51, 1153 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 1098, 1099, 5498 and W-2G, requirements for filing electronically or magnetically (revised 8-2005) (RP 49) 31, 165 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, new 2005 form released (Ann 66) 39, 613 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, specifications for filing electronically or magnetically (RP 41) 29, 90 8884, New York Liberty Zone Business Credit, obsolete for tax years after December 31, 2004 (Ann 79) 45, 941