INCOME TAX — Internal Revenue Bulletin 2006-35

Accounting methods, revised instructions for Form 3115, Appli cation for Change in Accounting Method (Ann 52) 33, 254 Computer software, domestic production activities deduction un der section 199(c)(5)(B):

Change in hearing location for REG–111578–06 (Ann 53) 33,

254 Correction to TD 9262 (Ann 56) 35, 342 Consolidated returns, basis reallocation, loss suspension, and ex piration of losses on certain stock dispositions, correction to TD 9254 (Ann 44) 27, 49 Controlled services cost method under section 482 regulations,

identification of specified eligible covered services (Ann 50) 34, 321 Controlled services transactions under section 482, treatment, al location of income and deductions from intangibles, and stewardship expense (TD 9278) 34, 256 ; (REG–146893–02) 34, 317 Corporations:

Attribution of earnings and profits to stock of controlled for eign corporations (REG–135866–02) 27, 34 Distributions of interests in a loss corporation from qualified

trusts (TD 9269) 30, 92 Information returns required with respect to certain foreign

corporations and certain foreign-owned domestic corporations (TD 9268) 30, 94 ; (REG–109512–05) 30, 100 Inversions, surrogate foreign corporations (Notice 70) 33, 252 Surrogate foreign corporation status for purposes of section

7874 (TD 9265) 27, 1 ; (REG–112994–06) 27, 47 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 Nonbusiness energy property, siding not component specifi cally and primarily designed to reduce heat loss or gain of dwelling (Notice 71) 34, 316 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

2006–35 I.R.B. v August 28, 2006