INCOME TAX—Cont. — Internal Revenue Bulletin 2010-43

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 1.1397E–1, amended; 1.1397E–1T, removed; 602.101, amended; qualified zone academy bonds (TD 9495) 43, 477 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 1.6041–1, amended; 1.6041A–1, amended; 1.6050W–1, –2, added; 31.3406–0, amended; 31.3406(a), amended; 31.3406(b)(3)–5, added; 31.6051–4 amended; 301.6721–1, amended; 301.6722–1, amended; information reporting for payments made in settlement of payment card and third party network transactions (TD 9496) 43, 484 26 CFR 301.6404–0, –4, added; 301.6404–4T, removed; interest and penalty suspension provisions under section 6404(g) of the Internal Revenue Code (TD 9488) 28, 51 Releases of liens on mortgage loans held by REMICs (RP 30)

36, 316 Reporting of uncertain tax positions (Ann 75) 41, 428 Requests for documents provided to independent auditors, policy

of restraint and uncertain tax positions (Ann 76) 41, 432 Requirement of a statement disclosing uncertain tax positions

(REG–119046–10) 40, 415 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 ; correction to Ann 47 (Ann 59) 39, 399 ; correction to Ann 59 (Ann 77) 41, 433 ; (Ann 79) 42, 475 Revocation of Notice 2003-19 (Notice 53) 31, 182 Section 301.9100 relief for certain foreign eligible entities (RP

36, 320 Section 382 limitation:

Fluctuation in value, ownership changes (Notice 50) 27, 12 Ownership changes, small shareholders (Notice 49) 27, 10 Section 901(1) application to certain back-to-back licensing ar rangements and certain retail distribution arrangements (Notice 65) 41, 424 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