INCOME TAX—Cont.

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 February 2006 (RR 23) 17, 839 March 2006 (RR 28) 22, 938 Joint tax return, relief from joint and several liability (RR 16) 14,

694 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 Mortgage bonds and credit certificates, median income figures,

2006 (RP 20) 17, 841 National and area median gross income figures, guidance for

2006 (RP 20) 17, 841 Nonqualified deferred compensation plans:

Application of section 409A, correction to REG–158080–04

(Ann 11) 6, 420 With associated offshore trusts or financial health triggers,

transition guidance on the application of section 409A(b) (Notice 33) 15, 754 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 ; (Ann 27) 18, 871 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 26 CFR 1.56–0, –1, revised; 1.6425–2, revised; 1.6425–3, amended; 1.6655–0, added; 1.6655–1 thru –3, revised; 1.6655–4 thru –6, added; 1.6655–7, removed; 1.6655–5 redesignated as 1.6655–7 and revised; 301.6655–1, revised; corporate estimated tax (REG–107722–00) 4, 354

May 30, 2006 ix 2006–22 I.R.B.