INCOME TAX—Cont.

Reorganizations, distribution under sections 368(a)(1)(D) and

354(b)(1)(B) (TD 9475) 4, 304 Credits:

Low-income housing tax credit:

2010 population figures used for calculation (Notice 21) 12, 451 American Recovery and Reinvestment Tax Act of 2009

clarifications (Notice 18) 14, 525 Nonconventional source fuel credit, inflation adjustment fac tor and phase-out amount for CY 2009 (Notice 31) 16, 594 Stripping transactions for qualified tax credit bonds (Notice

28. 15, 541 Damages received on account of personal physical injuries or

physical sickness, hearing on REG–127270–06 (Ann 6) 6, 402 Deemed dispositions by individuals emigrating from Canada (RP

19. 13, 469 Depreciation, 2010 limitations on depreciation deductions for

passenger automobiles (RP 18) 9, 427 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 12) 7, 410 ; (Ann 25) 15, 588 Disclosure of activity grouping under Code section 469 (RP 13)

4, 329 Disclosure or use of information by return preparers:

Amendments to section 7216 regulations (TD 9478) 4, 315 ;

(REG–131028–09) 4, 332 In communicating with taxpayers (RR 4) 4, 309 In connection with professional liability insurance (RR 5) 4,

312 Electronic filing, waiver request procedures (Notice 13) 4, 327 Employer-provided vehicles, cents-per-mile rule, maximum

2010 values for vehicle (RP 10) 3, 300 Expenses, housing cost amounts eligible for exclusion or deduc tion, 2010 (Notice 27) 15, 531 Extension of interim guidance on section 67 limitation on estates

or trusts (Notice 32) 16, 594 Extension of timeframe for disclosures to persons designated in a

written request or consent pursuant to section 6103(c) (Notice 8) 3, 297 Extension of time to submit comments on Announcement 2010-9

regarding reporting uncertain tax positions, draft schedule, and implementation date (Ann 17) 13, 515 FATCA, implementation and request for comments (Ann 22) 16,

602 FBAR administrative relief for signature authority and certain

commingled funds (Notice 23) 11, 441 FBAR filing requirements (Ann 16) 11, 450 Foreign earned income exclusion (RP 17) 8, 425 Frivolous tax return positions (Notice 33) 17, 609 Furnishing identifying number of tax return preparer (REG–134235–08) 16, 596 Information reporting, deadline to furnish payee statements (No tice 9) 3, 298 Insurance companies:

Interest rate tables (RR 7) 8, 417

2010–17 I.R.B. v April 26, 2010