Custom list Incoming e-mail settings missing

Hi,

I have created a custom list (off the basic custom list).  The problem is that the "Incoming e-mail settings" link is missing.  How do I enable this link.  I read somewhere else that you need to implement "SPEmailEventReceiver", but I do not want to write the code all over again (and not sure what exactly should come there also).  If the only option available is to implement "SPEmailEventReceiver" does anyone have any sample code for this (I need something similar to the Announcements list behavior).

Thanks
Arjuna.