INCOME TAX—Cont.

Interim guidance under the codification of the economic sub stance doctrine and related provisions in the Health Care and Education Reconciliation Act of 2010 (Notice 62) 40, 411 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 October 2010 (RR 24) 40, 400 Underpayment and overpayments, quarter beginning:

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

of the Internal Revenue Code (TD 9488) 28, 51 Involuntary conversions, livestock sold on account of drought,

extension of replacement period, list of affected counties (Notice 64) 41, 421 Losses, imported drywall (RP 36) 42, 439 Net operating losses (Notice 58) 37, 326 Nonshareholder contribution to capital, ARRA treatment (RP 34)

41, 426 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 Per diem allowances, 2010–2011 (RP 39) 42, 459 Proposed Regulations:

26 CFR 1.1461–1, amended; 1.6302–1 thru –4, amended; 31.6302–0, –1, –1T, –2, –4, amended; 31.6302(c)–2A, removed; 31.6302(c)–3, amended; 40.6302(c)–1 thru –3, amended; 301.6302–1, amended; 301.6656–1, amended; 301.7502–2, removed; Electronic Funds Transfer (EFT) of depository taxes (REG–153340–09) 42, 469 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 26 CFR 1.6012–2, amended; requirement of a statement disclosing uncertain tax positions (REG–119046–10) 40, 415 Treatment of services under section 482, allocation of in come and deductions from intangibles, withdrawal of REG–146893–09 and REG–115037–00 (Ann 60) 40, 417 Publications:

1187, Specifications for Filing Forms 1042–S, Foreign Person’s U.S. Source Source Income Subject to Withholding, Electronically, revised (RP 33) 38, 347 1516, Specifications for Filing Form 8596, Information Return for Federal Contracts, Electronically (RP 38) 43, 530 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, 2010 revision (RP 26) 30, 91 ; changes (Ann 82) 42, 476 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically, revised (RP 37) 42, 440

2010–43 I.R.B. vi October 25, 2010