INCOME TAX—Cont.

Health Savings Accounts (HSAs):

Eligibility during cafeteria plan grace period (Notice 86) 49,

1075 Guidance on state mandates (Notice 83) 49, 1075 Information reporting:

Relating to taxable stock transactions (TD 9230) 52, 1198 Returns by donees relating to qualified intellectual property

contributions (TD 9206); correction (Ann 49) 29, 119 Institute on Current Issues in International Taxation (Ann 81) 45,

941 Insurance companies:

Differential earnings rate, mutual insurance companies (RR

58. 36, 465 Net investment income included by foreign insurance com pany on U.S. income tax return, guidance regarding computation of amount (RP 64) 36, 492 Stock held by foreign insurance companies (TD 9226) 43, 772 Tax on insurance companies other than life insurance compa nies (RR 40) 27, 4 Insurance, qualification of arrangements as insurance, comments

requested (Notice 49) 27, 14 Insurance companies:

Loss payment patterns and discount factors for the 2005 acci dent year (RP 72) 49, 1078 Salvage discount factors for the 2005 accident year (RP 73)

49, 1090 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 September 2005 (RR 57) 36, 466 October 2005 (RR 66) 41, 686 November 2005 (RR 71) 45, 923 December 2005 (RR 77) 49, 1071 Rates:

Farm real property, special use value (RR 41) 28, 69 ; cor rection (Ann 50) 30, 152 Underpayments and overpayments, quarter beginning:

October 1, 2005 (RR 62) 38, 557 January 1, 2006 (RR 78) 51, 1157 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 July 2005 (RR 63) 39, 603 August 2005 (RR 69) 44, 852 September 2005 (RR 73) 48, 1050 October 2005 (RR 79) 52, 1197

2005–52 I.R.B. xi December 27, 2005