INCOME TAX—Cont. — Internal Revenue Bulletin 2006-5

Annual notice to donors regarding pending and settled declara tory judgment suits (Ann 1) 1, 260 Bonds, private activity bond, definition, tax-exempt bonds issued

by state and local governments (TD 9234) 4, 329 Book-tax filter of reportable transactions under regulations sec tion 1.6011–4, removal (Notice 6) 5, 385 Corporations:

Clarification of section 1374 effective dates (TD 9236) 5, 382 Entity classification, classification of:

Foreign entities, per se corporations (TD 9235) 4, 338 Japanese Tokurei Yugen Kaisha (TYK) (RR 3) 2, 276 Estimated tax payments by corporations (REG–107722–00)

4, 354 Information reporting for distributions with respect to securi ties issued by foreign corporations (Notice 3) 3, 306 Passive foreign investment company (PFIC) purging elec tions:

Foreign corporation no longer satisfies definition of PFIC

under section 1297(a) (TD 9231) 2, 272 Foreign corporation no longer treated as PFIC under sec tion 1297(a) or (e) (TD 9232) 2, 266 ; (REG–133446–03) 2, 299 Transfers to corporations, corporate formations, corporate re organizations (RR 2) 2, 261 Credits:

Low-income housing credit, satisfactory bond, “bond factor”

amounts for the period:

January through March 2006 (RR 5) 3, 302 Disaster relief, Hurricane Katrina, treatment of special evacua tion allowances (Notice 10) 5, 386 Disclosure and use of tax return information, new and additional

rules for electronic consent (REG–137243–02) 3, 317 Employer-provided vehicles, maximum values for which the

special valuation rules of regulations sections 1.61–21(d) and (e) may be used (RP 15) 5, 387 Forms:

8609 revision, 8609-A replaces Schedule A (Form 8609) (Ann 2) 2, 300 Information reporting by organizations that receive charitable

contributions of certain motor vehicles, boats, and airplanes (Notice 1) 4, 347 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

January 2006 (RR 4) 2, 264 Inventory:

Heavy equipment dealers, replacement cost method of ac counting (RP 14) 4, 350 LIFO, price indexes used by department stores for:

November 2005 (RR 6) 5, 381 Leases, tax-exempt use property (Notice 2) 2, 278 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 122