INCOME TAX—Cont. — Internal Revenue Bulletin 2006-13

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

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 Application of section 108 to members of a consolidated group,

correction to TD 9192 (Ann 15) 11, 632 Automobile owners and lessees, inflation adjustment for 2006

(RP 18) 12, 645 Bonds:

Clean renewable energy bonds (Notice 7) 10, 559 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 Consolidated returns, basis reallocation, loss suspension, and ex piration of losses on certain stock dispositions (TD 9254) 13, 662 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 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 Section 951 pro rata share allocations, special rules (TD 9251)

11, 590 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

March 27, 2006 v 2006–13 I.R.B.