INCOME TAX—Cont.

Substantial assistance, shipping income (Notice 13) 5, 410 Corporate reorganizations, distributions under sections 368(a)(1)(D) and 354(b)(1)(B) (TD 9303) 5, 379 ; (REG–125632–06) 5, 415 Foreign corporation interest expense allocations, branch prof its tax, election for liability reduction (Notice 1) 2, 254 Credits:

Low-income housing credit, satisfactory bond, “bond factor”

amounts for the period:

January through March 2007 (RR 5) 5, 378 Railroad track maintenance credit, hearing cancellation for

REG–142270–05 (Ann 2) 2, 263 ; correction to TD 9286 (Ann 8) 5, 416 Disaster relief, reduction in taxable income for housing Hur ricane Katrina displaced individuals (TD 9301) 2, 244 ; (REG–152043–05) 2, 263 Electronic filing, elimination of regulatory impediments to filing

certain business income tax returns and other forms (TD 9300) 2, 246 Employer-provided vehicles, cents-per-mile valuation rule, max imum vehicle values (RP 11) 2, 261 Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S, substitute

form specifications (RP 15) 3, 300 Health reimbursement arrangements (HRAs), debit cards (Notice

2. 2, 254 Information reporting requirements, exclusion of the sale or ex change of a principle residence (RP 12) 4, 354 Insurance companies:

Loss payment patterns and discount factors for the 2006 acci dent year (RP 9) 3, 278 Salvage discount factors for the 2006 accident year (RP 10)

3, 289 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

January 2007 (RR 2) 3, 266 Inventory:

LIFO, price indexes used by department stores for:

November 2006 (RR 6) 5, 393 Leases, tax-exempt use property (Notice 4) 2, 260 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 108 Associate Chief Counsel (International) (RP 7) 1, 227 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 Nonsufficient funds (NSF) fees, accounting for credit card NSF

fees that are not interest (RR 1) 3, 265 Pre-Filing Agreement (PFA) program, continued (RP 17) 4, 368 Proposed Regulations:

26 CFR 1.45G–0, –1, added; railroad track maintenance credit, hearing cancellation for REG–142270–05 (Ann 2) 2, 263