INCOME TAX

Bonds:

Bonds, application by cooperative electrical companies to is sue clean renewable energy bonds (Ann 54) 38, 386 Qualified zone academy bonds (TD 9495) 43, 477 Controlled services transactions, section 482, withdrawal of

REG–146893–02 (Ann 60) 40, 417 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 Credits:

Adoption credit, foreign adoptions (RP 31) 40, 413 Inflation adjustments for adoption credit (RP 35) 42, 438 Refundable adoption credit (Notice 66) 42, 437 Section 45 production tax credit for refined coal (Notice 54)

40, 403 Declaratory judgment suits (Ann 46) 29, 87 ; (Ann 61 thru 74)

40, 417 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 ; (Ann 78) 41, 433 Electronic Funds Transfer (EFT) of depository taxes (REG–153340–09) 42, 469 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 Filing Information Returns Electronically (FIRE) System, publi cations updates (Ann 87) 43, 557 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 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, specifications for filing electronically (RP 37) 42, 440 8596, Information Return for Federal Contracts, specifications for filing electronically (RP 38) 43, 530 Guidance and request for comments regarding implementation

of new chapter 4 of the Code (Notice 60) 37, 329 Information reporting:

For payments made in settlement of payment card and third

party network transactions (TD 9496) 43, 484 Requirements for brokers for sales and transfers of securities

(Notice 67) 43, 529 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 Intangible property, allocation of income and deductions, with drawal of REG–115037–00 (Ann 60) 40, 417