INCOME TAX—Cont.

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 Domestic production activities, income attributable (TD 9263)

25, 1063 Down payment assistance, home buyers (RR 27) 21, 915 E-file, guidance necessary to facilitate business electronic filing

and burden reduction (TD 9264) 26, 1150 ; (REG–134317–05) 26, 1184 Elections created or affected by the American Jobs Creation Act

of 2004, procedures for making or revoking (Notice 47) 20, 892 Employer-provided vehicles, maximum values for which the

special valuation rules of regulations sections 1.61–21(d) and (e) may be used (RP 15) 5, 387 Entity classification, dually chartered entity, clarification of def initions (TD 9246) 9, 534 Foreign earned income exclusion (RP 28) 25, 1147 Forms:

6765, Credit for Increasing Research Activities, revised (Ann 39) 26, 1186 8609 revision, 8609-A replaces Schedule A (Form 8609) (Ann 2) 2, 300 8898 (March 2006), Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession, new (Ann 25) 18, 871 Frivolous tax returns, tax avoidance:

All individuals are subject to federal income tax (RR 18) 15,

743 Attempts to escape taxation by attributing income to pur ported trust (RR 19) 15, 749