INCOME TAX—Cont. — Internal Revenue Bulletin 2006-48

New energy efficient home credit, taxpayers may use either

RESNET Publication No. 05–001 or No. 06–001 to determine whether a dwelling unit qualifies (Ann 88) 46, 910 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 Railroad track maintenance credit (TD 9286) 43, 750 ;

(REG–142270–05) 43, 791 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 Depreciation, additional first year depreciation deduction (TD

41, 633 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year depreciation deduction (Notice 67) 33, 248 ; modified and superseded (Notice 77) 40, 590 Leave-sharing plans (Notice 59) 28, 60 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 57) 35, 343 ; (Ann 94) 48, 1017 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 ; correction (Ann 89) 44, 826 Disregarded entities under section 752, treatment (TD 9289) 45,

827 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 Request for applications to participate in the 2007 IRS Indi vidual e-file Partnership Program (Ann 87) 44, 822 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

2006–48 I.R.B. ix November 27, 2006