INCOME TAX

Bonds, application by cooperative electrical companies to issue

clean renewable energy bonds (Ann 54) 38, 386 Corporations, section 382 treatment of prepaid income under

built-in gain provisions of section 382(h) (TD 9487) 28, 48 ; corrections (Ann 50) 33, 260 Declaratory Judgment Suits (Ann 46) 29, 87 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 43) 27, 42 ; (Ann 51) 33, 261 ; (Ann 53) 36, 323 Examination of returns and claims for refund, credit or abate ment, determination of correct tax liability (RP 27) 31, 183 Extended carryback of losses to or from a consolidated group

(TD 9490) 31, 176 ; (REG–151605–09) 31, 184 Foreign eligible entities, Section 301.9100 relief (RP 32) 36, 320 Forms:

1042-S, Foreign Persons’s U.S. Source Income Subject to Withholding, specifications for filing electronically (RP 33) 38, 347 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G, requirements for filing electronically, 2010 revision (RP 26) 30, 91 Guidance and request for comments regarding implementation

of new chapter 4 of the Code (Notice 60) 37, 329 Information reporting under the amendments to section 6041 for

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

Effectively connected income, insurance (RP 29) 35, 309 Safe harbor under sections 7702 and 7702A for contracts with

a maturity date of 100, life insurance (RP 28) 34, 270 Interest:

Investment:

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

July 2010 (RR 18) 27, 1 August 2010 (RR 19) 31, 174 September 2010 (RR 20) 36, 312 Underpayment and overpayments, quarter beginning:

October 1, 2010 (RR 21) 39, 388 Interest and penalty suspension provisions under section 6404(g)

of the Code (TD 9488) 28, 51 Net operating losses (Notice 58) 37, 326 Over-the-counter drugs:

Amounts received under accident and health plans ((RR 23)

39, 388 Revised definition of medical expense under section 106(f)

(Notice 59) 39, 396 Proposed Regulations:

26 CFR 1.1502–21, revised; extended carryback of losses to or from a consolidated group (REG–151605–09) 31, 184 26 CFR 300.0 thru 300.8, amended; 300.9, added; user fees relating to enrollment and preparer tax identification number (REG–139343–08) 33, 256 Publications:

1187, Specifications for Filing Forms 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically, revised (RP 33) 38, 347

2010–39 I.R.B. v September 27, 2010