INCOME TAX—Cont.

Enhanced oil recovery credit, 2009 inflation adjustment (No tice 73) 38, 369 Low-income housing credit, carryovers to qualified states,

2009 National Pool (RP 40) 39, 438 Qualified plug-in electric vehicle under section 30 (Notice 58)

30, 163 Section 48C tax credit for qualifying advanced energy project

credit program (Notice 72) 37, 325 Work opportunity credit, disconnected youth, targeted groups

(Notice 69) 35, 261 Depreciation:

Asset class, ethanol plants, request for comments (Notice 64)

36, 307 Depreciation, election to forgo additional first year deprecia tion deduction (RP 33) 29, 150 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 59) 29, 158 ; (Ann 63) 33, 248 ; (Ann 65) 36, 319 ; (Ann 68) 38, 388 Entities created in connection with the Public-Private Investment

Program (PPIP)/taxable mortgage pools (TMPs) (RP 38) 37, 360 Entity classification elections, extensions of time (RP 65) 39, 413 FBAR filing requirements, Form TD F 90–22.1, request for com ments (Notice 62) 35, 260 Foreign tax credit, application of section 904 to dividends paid

by a foreign corporation that is a noncontrolled section 902 corporation, rules under section 964 for a foreign corporation (TD 9452) 27, 1 Forms:

1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, specifications for filing electronically (RP 35) 35, 265 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, requirements for filing electronically, 2009 revision (RP 30) 27, 27 Gross income, general welfare exclusion (RR 19) 28, 111 Insurance:

Earnings and profits, insurance contract payments (RR 25) 38,

365 Effectively connected income (RP 34) 34, 258 Single insured - reinsurance (RR 26) 38, 366 Intangible property, allocation of income and deductions (TD

9456. 33, 188 Interest:

Investment:

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

July 2009 (RR 20) 28, 112 August 2009 (RR 22) 31, 167 September 2009 (RR 29) 37, 322 Rates:

Underpayments and overpayments, quarter beginning:

October 1, 2009 (RR 27) 39, 404 Marginal production rates, 2009 (Notice 74) 38, 370 Methods of accounting:

Automatic and non-automatic changes in method of account ing (RP 39) 38, 371 ; Corrections (Ann 67) 38, 388 Section 1.1502–13(e)(3) consent letter rulings (RP 31) 27, 107