INCOME TAX—Cont.

Basis of built-in loss assets transferred and stock received in

exchange for such assets in certain nonrecognition transactions (REG–110405–05) 48, 1004 Distributions of interests in a loss corporation from qualified

trusts (TD 9269) 30, 92 Elections, spin-offs, corporate distributions, section 355(b)(3)(C) elections, corporate reorganizations (Notice 81) 40, 595 Exclusion from gross income of previously taxed earnings and

profits and related basis adjustments (REG–121509–00) 40, 602 Foreign corporation interest expense allocations, branch prof its tax election, branch profits tax liability reduction (TD 9281) 39, 517 ; correction (Ann 82) 44, 821 ; additional corrections (Ann 84) 45, 873 ; (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 Property used to purchase parent stock in certain triangular

reorganizations involving foreign corporations (Notice 85) 41, 677 Surrogate foreign corporation status for purposes of section

7874 (TD 9265) 27, 1 ; (REG–112994–06) 27, 47 ; correction (Ann 79) 43, 792 Cost-of-living adjustments for inflation for 2007 (RP 53) 48, 996 Credits:

Alternative fuel motor vehicle credit (Notice 78) 41, 675 Electricity produced from certain renewable resources, open loop biomass (Notice 88) 42, 686 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 ; correction (Ann 90) 47, 953 Increasing research activities (TD 9296) 50, 1078 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 January through December 2006 (RR 51) 41, 632 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 ; correc tion (Ann 105) 52, 1186 ; (REG–142270–05) 43, 791

December 26, 2006 ix 2006–52 I.R.B.