INCOME TAX

T.D. 9250, page 588. Final regulations under sections 367(a) and (b) of the Code concern transfers pursuant to section 304(a)(1). Rev. Ruls. 91–5 and 92–86 modified.

T.D. 9251, page 590. Final regulations under section 951(a) of the Code provide special rules to ensure that earnings and profits of a controlled foreign corporation attributable to a section 304 transaction will not be allocated in a manner that results in the avoidance of income tax and to ensure that earnings and profits of a controlled foreign corporation are not allocated to certain preferred stock in a manner inconsistent with the economic interest that such stock represents.

Notice 2006–22, page 593. Low-income housing tax credit; private activity bonds. Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas are provided for purposes of determining the 2006 calendar year (1) state housing credit ceiling under section 42(h) of the Code, (2) private activity bond volume cap under section 146, and (3) private activity bond volume limit under section 142(k)(5).

Notice 2006–24, page 595. This notice establishes the qualifying advanced coal project program under section 48A of the Code.

Notice 2006–25, page 609. This notice establishes the qualifying gasification project program under section 48B of the Code.

Notice 2006–26, page 622. This notice provides procedures that manufacturers may follow to certify property as either an Eligible Building Envelope Com

Finding Lists begin on page ii.