INCOME TAX—Cont.

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 Clean renewable energy bonds (Notice 7) 10, 559 Energy efficient home credit:

Certification for dwelling unit other than manufactured

home (Notice 27) 11, 626 Certification for manufactured home (Notice 28) 11, 628 Low-income housing credit:

2006 population figures used for calculation (Notice 22) 11, 593 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 Nonbusiness energy property credit, Eligible Building Enve lope Component or Qualified Energy Property (Notice 26) 11, 622 Qualifying advanced coal project credit (Notice 24) 11, 595 Qualifying gasification project credit (Notice 25) 11, 609 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 Expanded postponement of deadlines for certain acts under

section 7508A with respect to taxpayers affected by Hurricane Katrina (Notice 20) 10, 560 Gulf Opportunity (GO) Zone resident population estimates

(Notice 21) 12, 643 Hurricanes Katrina, Rita, and Wilma, postponement of dead line to make certain section 165(i) elections (Notice 17) 10, 559 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