INCOME TAX

Corporations, section 382 treatment of prepaid income under

built-in gain provisions of section 382(h) (TD 9487) 28, 48 Declaratory Judgment Suits (Ann 47) 30, 173 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 43) 27, 42 Forms, 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G,

requirements for filing electronically, 2010 revision (RP 26) 30, 91 Information reporting under the amendments to section 6041 for

gross proceeds paid and for payments to corporations (Notice 51) 29, 83 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

July 2010 (RR 18) 27, 1 Interest and penalty suspension provisions under section 6404(g)

of the Code (TD 9488) 28, 51 Publication 1220, Specifications for Filing Forms 1097, 1098,

1099, 3921, 3922, 5498, 8935, and W-2G Electronically, 2010 revision (RP 26) 30, 91 Qualified mortgage bonds (QMBs) and mortgage credit certifi cates (MCCs), average area housing purchase prices for 2010 (RP 25) 27, 16 Regulations:

26 CFR 1.382–1, amended; 1.382–1T, added; 1.382–7, added; 1.382–7T, removed; built-in gains and losses under section 382(h) (TD 9487) 28, 48 26 CFR 301.6404–0, –4, added; 301.6404–4T, removed; interest and penalty suspension provisions under section 6404(g) of the Code (TD 9488) 28, 51 Revocations, exempt organization (Ann 44) 28, 54 ; (Ann 45) 29,

87 ; (Ann 47) 30, 173 Section 382 limitation:

Fluctuations in value, ownership changes (Notice 50) 27, 12 Ownership changes, small shareholders (Notice 49) 27, 10

July 26, 2010 iv 2010–30 I.R.B.

2010–30 I.R.B. July 26, 2010

July 26, 2010 2010–30 I.R.B.