INCOME TAX — Internal Revenue Bulletin 2006-22

Acceptance agent revenue procedure (RP 10) 2, 293 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 9) 2, 278 Annual report to the public, 2005 (Ann 22) 16, 779 Agent for a consolidated group with foreign common parent (TD

15, 741 ; (REG–164247–05) 15, 758 Aircraft and vessel leasing income, modifications to subpart F

treatment (Notice 48) 21, 922 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 Bankruptcy estate, unpaid tax liability, procedure for trustees to

obtain determination by the Service (RP 24) 22, 943 Bonds:

Clean renewable energy bonds (Notice 7) 10, 559 Exempt facility bonds, qualified highway or surface freight

transfer facilities (Notice 45) 20, 891

May 30, 2006 vii 2006–22 I.R.B.