INCOME TAX—Cont.

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 Statutory mergers or consolidations:

Definition (TD 9242) 7, 422 Under section 368(a)(1)(A), involving one or more foreign

corporations (TD 9243) 8, 475 Subpart F income (TD 9240) 7, 454 ; (REG–106418–05) 7,

461 Transfers to corporations, corporate formations, corporate re organizations (RR 2) 2, 261 Credits:

Alternative motor vehicle credit, advanced lean burn and hy brid motor vehicles (Notice 9) 6, 413 Low-income housing credit:

Satisfactory bond, “bond factor” amounts for the period:

January through March 2006 (RR 5) 3, 302 Suspension of certain requirements under section 42 due

to Hurricane Rita (Notice 11) 7, 457 Renewable electricity credit, reduction under section 45(b)(3)

(RR 9) 9, 519 Deemed election to be an association taxable as a corporation for

a qualified electing S corporation, correction to TD 9203 (Ann 12) 6, 421 Determination of bona fide residence in a U.S. possession (TD

9248. 9, 524 Disaster relief:

Backup withholding, postponement of deadlines for certain

acts due to Hurricanes Katrina and Rita (Notice 12) 7, 458 Hurricane Katrina, treatment of special evacuation allowances (Notice 10) 5, 386 Suspension of certain requirements under section 42 due to

Hurricane Rita (Notice 11) 7, 457 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 Entity classification, dually chartered entity, clarification of def initions (TD 9246) 9, 534 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 Insurance companies, tentative recomputed differential earnings

rate for 2004 (Notice 18) 8, 502

February 27, 2006 v 2006–9 I.R.B.