INCOME TAX—Cont.

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 cate (MCCs), average area housing purchase price for 2010 (RP 25) 27, 16 Qualifying advanced coal project program, qualifying gasifica tion project program (Ann 56) 39, 398 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 ; 1.382–2T, amended, correction (Ann 50) 33, 260 26 CFR 1.1502–21, amended; 1.1502–2T, revised; 602.101, revised; extended carryback of losses to or from a consolidated group (TD 9490) 31, 176 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 Releases of liens on mortgage loans held by REMICs (RP 30)

36, 316 Revocation of Notice 2003-19 (Notice 53) 31, 182 Revocations, exempt organizations (Ann 44) 28, 54 ; (Ann 45)

29, 87 ; (Ann 47) 30, 173 ; (Ann 49) 34, 272 ; (Ann 55) 37, 346 ; (Ann 57) 38, 386 Section 382 limitation:

Fluctuation in value, ownership changes (Notice 50) 27, 12 Ownership changes, small shareholders (Notice 49) 27, 10 Standard Industry Fare Level (SIFL) formula (RR 22) 39, 388 Tax Convention:

U.S. –Belgium, agreement with respect to fellowship pay ments made to researchers (Ann 52) 36, 315 U.S. –Greenland reciprocal exemption agreement (Ann 48)

32, 234 User fees relating to enrollment and preparer tax identification

numbers (REG–139343–08) 33, 256

September 27, 2010 vi 2010–39 I.R.B.

2010–39 I.R.B. September 27, 2010

September 27, 2010 2010–39 I.R.B.