INCOME TAX—Cont.

Credits:

Enhanced oil recovery credit, 2006 inflation adjustment (No tice 62) 29, 86 Low-income housing credit, satisfactory bond, “bond factor”

amounts for the period:

January through September 2006 (RR 37) 30, 91 New markets tax credit, low-income community business

(Notice 60) 29, 82 Work opportunity and welfare-to-work tax credits (Ann 49)

29, 89 Debit cards used to reimburse participants in self-insured medical

reimbursement plans and dependent care assistance programs (Notice 69) 31, 107 Disaster relief:

Additional postponement under section 7508A for filing cer tain 2004 and 2005 individual tax returns by certain taxpayers affected by Hurricane Katrina (Notice 56) 28, 58 Casualty and theft loss deductions attributable to Hurricanes

Katrina, Rita, and Wilma, safe harbor methods for individuals, personal-use residential real property and certain personal belongings (RP 32) 28, 61 Leave-sharing plans (Notice 59) 28, 60 E-file, guidance necessary to facilitate business electronic filing

and burden reduction, correction to TD 9264 (Ann 46) 28, 76 ; correction to REG–134317–05 (Ann 47) 28, 78 Forms:

8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, specifications for filing electronically or magnetically (RP 29) 27, 13 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession, postponement of filing date for tax years 2001 through 2005 (Notice 57) 27, 13 Insurance companies, life-nonlife tacking rule, correction to TD

9258 (Ann 46) 28, 76 Interest:

Investment:

Federal short-term, mid-term, and long term rates for:

July 2006 (RR 35) 28, 50 Portfolio interest rules as applied to payments made to part nerships and simple or grantor trusts (REG–118775–06) 28, 73 Marginal production rates, 2006 (Notice 61) 29, 85 Nonqualified deferred compensation, permitted accelerated pay ment (Notice 64) 29, 88 Offers in compromise, nonrefundable down payments required

(Notice 68) 31, 105 Partnerships, portfolio interest rules as applied to payments made

to partnerships and simple or grantor trusts (REG–118775–06) 28, 73 Postponement of filing date for Form 8898, Statement for Indi viduals Who Begin or End Bona Fide Residence in a U.S. Possession, for tax years 2001 through 2005 (Notice 57) 27, 13 Proposed Regulations:

26 CFR 1.367(b)–2, –4, revised; 1.1248–1, –2, –3, –7, revised; 1.1248–8, added; section 1248 attribution principles (REG–135866–02) 27, 34