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

Guidance regarding reporting for widely held fixed investment

trusts (WHFITs) (Notice 29) 12, 644 Individual Retirement Accounts (IRAs), bankruptcy, right to re ceive payments (CD 2081) 13, 656 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 Interest:

Investment:

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

January 2006 (RR 4) 2, 264 February 2006 (RR 7) 6, 399 March 2006 (RR 10) 10, 557 Rates:

Underpayments and overpayments, quarter beginning:

April 1, 2006 (RR 12) 12, 637 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 January 2006 (RR 15) 13, 661 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 Classification of items under the TEFRA partnership provi sions (RR 11) 12, 635 Patriots’ Day 2006 in Maine, Maryland, Massachusetts, New

Hampshire, New York, Vermont, and the District of Columbia, April 18 filing deadline (Notice 23) 11, 594 Practice before the Internal Revenue Service (REG–122380–02)

10, 563 Private foundations, organizations now classified as (Ann 5) 4,

378 ; (Ann 14) 8, 516 ; (Ann 18) 12, 654 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

2006–13 I.R.B. vi March 27, 2006