INCOME TAX—Cont.

Under section 368(a)(1)(A), involving one or more foreign

corporations (TD 9243) 8, 475 ; correction (Ann 38) 24, 1062 Subpart F income (TD 9240) 7, 454 ; (REG–106418–05) 7,

461 Transfers to corporations, corporate formations, corporate re organizations (RR 2) 2, 261 U.S. real property interests (USRPIs), disposition in inbound

and foreign-to-foreign section 368(a)(1)(A) reorganizations (Notice 46) 24, 1044 Credits:

Alternative motor vehicle credit:

Advanced lean burn and hybrid motor vehicles (Notice 9)

6, 413 Mixed fuel vehicles (Notice 54) 26, 1180 Child and dependent care credit, expenses (REG–139059–02)

24, 1052 Clean renewable energy bonds (Notice 7) 10, 559 Energy efficient home credit:

Certification for dwelling unit other than manufactured

home (Notice 27) 11, 626 Certification for manufactured home (Notice 28) 11, 628 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 Envelope Component or Qualified En ergy Property (Notice 26) 11, 622 Siding not component specifically and primarily designed

to reduce heat loss or gain of dwelling (Notice 53) 26, 1180 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:

And refined coal production credit, 2006 inflation adjust ment (Notice 51) 25, 1144 Reduction under section 45(b)(3) (RR 9) 9, 519 Deduction for energy efficient commercial buildings, guidance

for section 179D requirements (Notice 52) 26, 1175 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

June 26, 2006 viii 2006–26 I.R.B.