INCOME TAX

Annual electronic notification (e-Postcard) required by section

6033(i)(1) (TD 9454) 32, 178 Appeals mediation procedure (RP 44) 40, 462 Bonds, tribal economic development bonds (Notice 51) 28, 128 Cancellation of indebtness income (RP 37) 36, 309 Contingent fees under Circular 230 (REG–113289–08) 33, 244 Corporations:

Private placements and public offerings relating to expatria tions of domestic entities (Notice 78) 40, 452 Transfers by domestic corporations or partnerships to a for eign corporation (TD 9453) 28, 114 ; (REG–112994–06) 28, 144 Cost-sharing payments received from the Forest Health Protec tion Program (FHPP) (RR 23) 32, 177 Credits:

Election of reduced research credit under section 280C(c)(3)

(REG–130200–08) 31, 174 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 Definition of omission from gross income (TD 9466) 43, 551 ;

(REG–108045–08) 43, 557 Depreciation:

Asset class, ethanol plants (Notice 64) 36, 307 Depreciation, election to forgo additional first year deprecia tion deduction (RP 33) 29, 150