INCOME TAX—Cont. — Internal Revenue Bulletin 2010-26

Average premium for the small group market (RR 13) 21, 691 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 New markets tax credit, application of section 469 (RR 16)

26, 769 New markets tax credit, recourse debt, amplifying RR 2003-20 (RR 17) 26, 769 Nonconventional source fuel credit, inflation adjustment fac tor and phase-out amount for CY 2009 (Notice 31) 16, 594 Qualifying therapeutic discovery project credit (Notice 45)

23, 734 Renewable electricity, refined coal, and Indian coal produc tion credit, 2010 inflation adjustment (Notice 37) 18, 654 Specified tax credit bonds (Notice 35) 19, 660 Stripping transactions for qualified tax credit bonds (Notice

15, 541 Tax credit for employee health insurance expenses of small

employers (Notice 44) 22, 717 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

13, 469 Definition of foreign partnership, sections 7701(a)(4), 7701(a)(5), and 7805 (Notice 41) 22, 715 Definition of last known address (RP 16) 19, 664 Depreciation, 2010 limitations on depreciation deductions for

passenger automobiles (RP 18) 9, 427 Deterioration in financial condition of the issuer of a debt instru ment (REG–106750–10) 25, 765 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 12) 7, 410 ; (Ann 25) 15, 588 ; (Ann 37) 20, 685 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 Draft schedule and instructions for uncertain tax positions pro posal (Ann 30) 19, 668 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