INCOME TAX—Cont. — Internal Revenue Bulletin 2006-35

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 Depreciation, Gulf Opportunity (GO) Zone additional first

year depreciation deduction (Notice 67) 33, 248 Leave-sharing plans (Notice 59) 28, 60 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 57) 35, 343 Disclosure of return information:

Bureau of Economic Analysis (TD 9267) 34, 313 ; (REG–148864–03) 34, 320 By certain officers and employees for investigative purposes

(TD 9274) 33, 244 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 Effect of elections in certain multi-step transactions (TD 9271)

33, 224 Exempt organization employees, minimum coverage require ments of section 410(b) (TD 9275) 35, 327 Forms:

1098, 1099, 5498 and W-2G, requirements for filing electronically or magnetically (revised 8-2006) (RP 33) 32, 140 3115, Application for Change in Accounting Method, instructions revised May 2006 (Ann 52) 33, 254 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, specifications for filing electronically or magnetically (RP 29) 27, 13 8840, Closer Connection Exception Statement for Aliens, revision (Notice 73) 35, 339 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 ; revision (Notice 73) 35, 339 Health Savings Accounts (HSAs) under section 4980G, em ployer comparable contributions (TD 9277) 33, 226 Information reporting for payments to attorneys, reporting of

gross proceeds payments (TD 9270) 33, 237 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 August 2006 (RR 39) 32, 137 Portfolio interest rules as applied to payments made to part nerships and simple or grantor trusts (REG–118775–06) 28, 73 Inventory:

LIFO, price indexes used by department stores for:

May 2006 (RR 40) 32, 136 June 2006 (RR 41) 35, 331 Levy, use of superpriority lien arguments as a defense to (RR 42)

35, 337 Marginal production rates, 2006 (Notice 61) 29, 85