INCOME TAX

Acceptance agent revenue procedure (RP 10) 2, 293 Accounting methods:

Automatic consent to change procedures (RP 12) 3, 310 Automatic consent to change, replacement cost method for

parts inventory of heavy equipment dealers (RP 14) 4, 350 Normalization public utilities (REG–104385–01) 5, 389 Simplified service cost and simplified production methods,

consent procedures (RP 11) 3, 309 Advance Pricing Agreement (APA) Program, administration (RP

9. 2, 278 Allocation and apportionment of expenses, tax book value

method (TD 9247) 9, 521 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 Commercial revitalization deduction for buildings located in the

expanded area of a renewal community (RP 16) 9, 539 Corporations:

Clarification of section 1374 effective dates (TD 9236) 5, 382 Determination of surrogate foreign corporation status when

there is an expanded affiliated group (TD 9238) 6, 408 ; (REG–143244–05) 6, 419 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