INCOME TAX

Accounting methods:

Advance consent to change procedures (RP 37) 38, 499 Revised instructions for Form 3115, Application for Change

in Accounting Method (Ann 52) 33, 254 Capitalization of amounts paid to acquire, produce, or improve

tangible property (REG–168745–03) 39, 532 Collection, IRS’s use of private collection agencies (PCAs) in

2006 (Ann 63) 37, 445 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 Conservation Security Program (CSP), cost-share payments (RR

46. 39, 511 Consolidated returns, basis reallocation, loss suspension, and ex piration of losses on certain stock dispositions, correction to TD 9254 (Ann 44) 27, 49 ; correction (Ann 66) 37, 448 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

foreign corporations (REG–135866–02) 27, 34 ; correction (Ann 64) 37, 447 ; additional corrections (Ann 65) 37, 447 Distributions of interests in a loss corporation from qualified

trusts (TD 9269) 30, 92 Foreign corporation interest expense allocations, branch prof its tax election, branch profits tax liability reduction (TD 9281) 39, 517 ; (REG–120509–06) 39, 570 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 Look-through treatment of dividends from noncontrolled sec tion 902 corporations, correction to TD 9260 (Ann 67) 38, 509

September 25, 2006 v 2006–39 I.R.B.