INCOME TAX—Cont.

Tax conventions:

Competent authority procedures (RP 54) 49, 1035 U.S.-Bangladesh income tax treaty, tax rate tables (Ann 80)

45, 840 U.S. income tax treaties that meet the requirements of section

1(h)(11)(C)(i)(II) (Notice 101) 47, 930 U.S.-Sweden income tax protocol, tax rate tables (Ann 80) 45,

840 U.S.-U.K. dual consolidated loss competent authority agree ment (Ann 86) 45, 842 Tax effects of proposed chapter 12 plans (RP 52) 48, 995 Tax Exempt Bond (TEB) Mediation Pilot Program, one-year re newal (Ann 43) 27, 48 Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA)

amendments to section 199 (TD 9293) 48, 957 ; correction (Ann 103) 52, 1185 ; (REG–127819–06) 48, 1013 Tolling provision relating to ruling requests regarding reportable

transactions, removal (TD 9295) 49, 1030 Transition relief under section 409A, additional relief (Notice 79)

43, 763 Treatment of payments in lieu of taxes under section 141

(REG–136806–06) 47, 950 Tuition and related expenses, qualified, information reporting re quirements (Notice 72) 36, 363 United States dollar approximate separate transactions method

(DASTM) (REG–118897–06) 31, 120 U.S. possessions:

Determination of bona fide residence (TD 9297) 50, 1089 Examples for determining whether income is U.S. possession

source or effectively connected with trade or business in U.S. possession (Notice 76) 38, 459 User fees:

Enrollment examinations, enrollment of enrolled agents, re newal of enrollment (REG–145154–05) 39, 567 ; (TD 9288) 44, 794 Installment agreement (REG–148576–05) 40, 627 Processing Form 8802, Application for United States Resi dency Certification (RP 35) 37, 434 ; delay in the effective date of new user fees (Notice 90) 42, 688 Wages, methods of determining “paragraph (e)(1) wages” for

purposes of section 199 (RP 47) 45, 869 Widely held fixed investment trusts (WHFITs), reporting re quirements (TD 9279) 36, 355 ; (REG–125071–06) 36, 375