INCOME TAX—Cont.

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 For income, war profits, excess profits taxes paid to foreign

country or U.S. possession (REG–124152–06) 36, 368 Low-income housing credit:

Carryovers to qualified states, 2006 National Pool (RP 38)

39, 530 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 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 Employee stock ownership plan (ESOP), disallowance of deduc tion for reacquisition payments (TD 9282) 39, 512 Exempt organization employees, minimum coverage require ments of section 410(b) (TD 9275) 35, 327 Fast Track Settlement (FTS) for SB/SE taxpayers to expedite

case resolution (Ann 61) 36, 390 Forms:

1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, specifications for filing electronically or magnetically (RP 34) 38, 460