INCOME TAX—Cont.

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 January through June 2006 (RR 14) 15, 740 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 Nonconventional source fuel credit, inflation adjustment fac tor, reference price for CY 2005 (Notice 37) 18, 855 Nuclear energy tax credits (Notice 40) 18, 855 Qualifying advanced coal project credit (Notice 24) 11, 595 Qualifying gasification project credit (Notice 25) 11, 609 Rehabilitation tax credit, disaster relief (Notice 38) 16, 777 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 ; correction (Ann 32) 20, 913 Disaster relief:

Additional first year depreciation deduction relief for certain

disaster areas (Ann 29) 19, 879 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 Gulf Opportunity Zone Bonds, Gulf Opportunity Zone Ad vance Refunding Bonds, and Gulf Tax Credit Bonds (Notice 41) 18, 857 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 Rehabilitation tax credit (Notice 38) 16, 777 Suspension of certain requirements under section 42 due to

Hurricane Rita (Notice 11) 7, 457 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 23) 14, 729 Disclosure and use of tax return information:

Disclosure of return information to Department of Agriculture

for use in census of agriculture (TD 9245) 14, 696 New and additional rules for electronic consent (REG–137243–02) 3, 317 Down payment assistance, home buyers (RR 27) 21, 915 Elections created or affected by the American Jobs Creation Act

of 2004, procedures for making or revoking (Notice 47) 20, 892

2006–22 I.R.B. viii May 30, 2006