INCOME TAX

American Jobs Creation Act (AJCA) modification to the Section

6011 regulations, correction (Ann 38) 21, 696 ; additional correction (Ann 39) 22, 724 Accounting methods, December 2009 revision of Form 3115

(Ann 32) 19, 681 Advance Pricing Agreement (APA) program, 2009 (Ann 21) 15,

551 Apportionment of tax items among the members of a controlled

group of corporations (TD 9476) 5, 336 Arbitrage treatment of certain perpetual funds (Notice 5) 2, 256 Backup withholding procedures for social security number vali dation following receipt of second B notice (Ann 41) 25, 767 Basis reporting by securities brokers and basis determination for

stock (REG–101896–09) 5, 347 Bonds:

Allocation of qualified school construction bonds (QSCBs),

national limitation for 2010 (Notice 17) 14, 519 Midwestern Disaster Area Bonds, Hurricane Ike Bonds, Gulf

Opportunity Zone Bonds (Notice 10) 3, 299 National and area median gross income figures, guidance for

2010 (RP 23) 24, 762 Qualified zone academy bond limitation for year 2010 (Notice

22. 10, 435 Reissuance of tax-exempt bonds (Notice 7) 3, 296 Consumer Price Index (CPI) adjustments, certain loans under

section 1274A for 2010 (RR 2) 3, 272 Corporations:

Nonshareholder contribution to capital, Smart Grid Invest ment Grant (RP 20) 14, 528 Reorganizations, distribution under sections 368(a)(1)(D) and

354(b)(1)(B) (TD 9475) 4, 304 Cost-of-living adjustments for inflation for 2010, modification

to Rev. Proc. 2009-50 (RP 24) 25, 764 Credits:

Alternative motor vehicle credit, Volkswagen phase-out (No tice 42) 23, 733

June 28, 2010 vii 2010–26 I.R.B.