This is such a strange problem, i created a sample app to demonstrate it.
The app uses a hidden form with a NotifyIcon that allows you to open a main form. When the form is displayed, and you ALT+TAB, you'll see that the app is displayed in the list as not having an icon.
I've put icons on every form, the notify icon, and even the project itself, but alas, there is no icon when you ALT+TAB.
Give it a try and let me know if you have any ideas. I'm starting to think this is a real bug.
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