INCOME TAX—Cont.

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 Gulf Opportunity Zone Bonds, Gulf Opportunity Zone Ad vance Refunding Bonds, and Gulf Tax Credit Bonds (Notice 41) 18, 857 Private activity bond, definition, tax-exempt bonds issued by

state and local governments (TD 9234) 4, 329 Book-tax filter of reportable transactions under regulations sec tion 1.6011–4, removal (Notice 6) 5, 385 Commercial revitalization deduction for buildings located in the

expanded area of a renewal community (RP 16) 9, 539 Competent authority procedures with respect to the U.S. posses sions (RP 23) 20, 900 Computer software, domestic production activities deduction under section 199(c)(5)(B) (TD 9262) 24, 1040 ; (REG–111578–06) 24, 1060 Consolidated returns:

Basis reallocation, loss suspension, and expiration of losses

on certain stock dispositions (TD 9254) 13, 662 E-filing, corporate tax returns (RP 21) 24, 1050 Intercompany transactions (TD 9261) 21, 919 ; withdrawal of

REG–131264–04 (Ann 34) 21, 937 Corporations:

Clarification of section 1374 effective dates (TD 9236) 5, 382 Consolidated returns, e-filing corporate tax returns (RP 21)

24, 1050 Determination of surrogate foreign corporation status when

there is an expanded affiliated group (TD 9238) 6, 408 ; (REG–143244–05) 6, 419 Entity classification, classification of:

Foreign entities, per se corporations (TD 9235) 4, 338 Japanese Tokurei Yugen Kaisha (TYK) (RR 3) 2, 276 Estimated tax payments by corporations (REG–107722–00)

4, 354 Information reporting for distributions with respect to securi ties issued by foreign corporations (Notice 3) 3, 306 Look-through treatment of dividends from noncontrolled section 902 corporations (TD 9260) 23, 1001 ; (REG–144784–02) 23, 1036 Passive foreign investment company (PFIC) purging elec tions:

Foreign corporation no longer satisfies definition of PFIC

under section 1297(a) (TD 9231) 2, 272 Foreign corporation no longer treated as PFIC under sec tion 1297(a) or (e) (TD 9232) 2, 266 ; (REG–133446–03) 2, 299 Section 951 pro rata share allocations, special rules (TD 9251)

11, 590 Statutory mergers or consolidations:

Definition (TD 9242) 7, 422 ; amendment (TD 9259) 19,

874