Low-income housing tax credit; private activity bonds. Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas are provided for purposes of determining the 2005 calendar year (1) state housing credit ceiling under section 42(h) of the Code, (2) private activity bond volume cap under section 146, and (3) private activity bond volume limit under section 142(k)(5).

This notice grants an extension of time of the transitional relief provided in Notice 2004-80, 2004-50 I.R.B. 963, for material advisors to comply with the new filing requirements under section 6111. Notice 2004-80 updated.

This document contains corrections to temporary regulations (T.D. 9170, 2005-4 I.R.B. 363) that provide guidance concerning the applicability of section 1374 to S corporations that acquire assets in carryover basis transactions from C corporations on or after December 27, 1994, and to certain corporations that terminate S corporation status and later elect again to become S corporations.

Final regulations under section 9801 of the Code provide guidance on the Health Insurance Portability and Accountability Act of 1996 (HIPAA) portability requirements relating to the restrictions on the extent to which group health plans can impose preexisting condition exclusions, the furnishing of certificates of creditable coverage, the provision of special enrollment rights, and certain definitions used in and exceptions to the HIPAA portability requirements.

Proposed regulations under section 9801of the Code would provide guidance on the HIPAA portability requirements relating to interaction with the Family and Medical Leave Act of 1993, special enrollment procedures, and miscellaneous issues.

Final regulations under section 6104 of the Code provide guidance about the fees which the IRS and exempt organizations may charge for providing copies of material required to be publicly available.