INCOME TAX—Cont.

Interest:

Investment:

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

January 2006 (RR 4) 2, 264 February 2006 (RR 7) 6, 399 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 December 2005 (RR 8) 9, 520 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 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 Nonqualified deferred compensation plans, application of sec tion 409A, correction to REG–158080–04 (Ann 11) 6, 420 Notional principal contracts, nonperiodic payment, listed trans actions, disclosure safe harbor (Notice 16) 9, 538 Partnerships, certain distributions treated as sales or exchanges

(Notice 14) 8, 498 Private foundations, organizations now classified as (Ann 5) 4,

378 ; (Ann 14) 8, 516 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 1.954–2, amended; guidance under subpart F relating to partnerships (REG–106418–05) 7, 461 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 1.1502–19, amended; treatment of excess loss accounts (REG–138879–05) 8, 503 26 CFR 1.7874–1, added; guidance for determining ownership by former shareholders or partners of domestic entities (REG–143244–05) 6, 419 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