INCOME TAX—Cont.

Associate Chief Counsel (International) (RP 7) 1, 242 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 Private foundations, organizations now classified as (Ann 5) 4,

378 Proposed Regulations:

26 CFR 1.46–6, amended; 1.168(i)–3, added; application of normalization accounting rules to balances of excess deferred income taxes and accumulated deferred investment tax credits of public utilities whose assets cease to be public utility property (REG–104385–01) 5, 389 26 CFR 1.56–0, –1, revised; 1.6425–2, revised; 1.6425–3, amended; 1.6655–0, added; 1.6655–1 thru –3, revised; 1.6655–4 thru –6, added; 1.6655–7, removed; 1.6655–5 redesignated as 1.6655–7 and revised; 301.6655–1, revised; corporate estimated tax (REG–107722–00) 4, 354 26 CFR 1.1291–9, revised; 1.1297–0, revised; 1.1297–3, added; 1.1298–0, –3, revised; guidance on passive foreign investment company (PFIC) purging elections (REG–133446–03) 2, 299 26 CFR 301.7216–0, added; 301.7216–1, –2, –3, revised; guidance necessary to facilitate electronic tax administration (REG–137243–02) 3, 317 Regulated investment company (RIC), commodity swaps (RR 1)

2, 261 Regulations:

26 CFR 1.141–0, –1, –15, amended; 1.141–13, added; 1.145–0, –2, amended; 1.149(d)–1, amended; 1.150–1, amended; obligations of states and political subdivisions (TD 9234) 4, 329 26 CFR 1.1291–9, amended; 1.1297–0, revised; 1.1297–3, added; 1.1298–0, –3, added; 602.101, amended; guidance on passive foreign investment company (PFIC) purging elections (TD 9231) 2, 272 26 CFR 1.1291–9T, added; 1.1297–0T, added; 1.1297–3T, revised; 1.1298–0T, –3T, added; 602.101, amended; guidance on passive foreign investment company (PFIC) purging elections (TD 9232) 2, 266 26 CFR 1.1374–0, –8, –10, amended; 1.1374–8T, –10T, removed; section 1374 effective dates (TD 9236) 5, 382 26 CFR 301.7701–2, –2T, amended; classification of certain foreign entities (TD 9235) 4, 338 Revocations, exempt organizations (Ann 3) 3, 327 ; (Ann 9) 5,

392 Stocks, application of section 409A to outstanding stock rights

(Notice 4) 3, 307 Substitute for return, Internal Revenue officer or employee, hear ing on REG–131739–03 (Ann 10) 5, 393 Tax conventions:

Japan Investment Bank memorandum of understanding

(MOU) (Ann 6) 4, 340 Superseding U.S.-Mexico LLC mutual agreement procedure

(MAP) (Ann 8) 4, 344 U.S.-Canada Appeals memorandum of understanding (MOU)

(Ann 7) 4, 342

January 30, 2006 v 2006–5 I.R.B.