INCOME TAX

T.D. 9501, page 651. Final regulations under section 6109 of the Code provide guidance to tax return preparers on furnishing an identifying number on tax returns and claims for refund of tax.

T.D. 9502, page 641. Final regulations under section 883 of the Code include a new rule permitting foreign corporations to include certain bearer shares maintained in a dematerialized or immobilized book-entry system to determine whether the corporation can satisfy one of the ownership tests of section 883(c).

Notice 2010–72, page 661. 2010 Section 43 inflation adjustment factor. This notice announces the inflation adjustment factor and phase-out amount for the enhanced oil recovery credit for taxable years beginning in the 2010 calendar year. The notice also contains the previously published figures for taxable years beginning in the 1991 through 2009 calendar years.

Notice 2010–73, page 662. 2010 marginal production rates. This notice announces the applicable percentage under section 613A of the Code to be used in determining percentage depletion for marginal properties for the 2010 calendar year.

Rev. Proc. 2010–40, page 663. Cost-of-living adjustments for 2011. This procedure sets forth the cost-of-living adjustments to certain items for 2011 due to inflation as required under various provisions of the Code and Service guidance. This procedure does not include the following items: the tax rate tables under section 1, the child tax credit under section 24, the Hope Scholarship and Lifetime

Finding Lists begin on page ii.