INCOME TAX

Basis reporting by securities brokers and basis determination for

stock (TD 9504) 47, 670 Bonds:

Application by cooperative electrical companies to issue clean

renewable energy bonds (Ann 54) 38, 386 Qualified zone academy bonds (TD 9495) 43, 477 Clarification to section 6411 regulations (TD 9499) 45, 622 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 Cost-of-living adjustments for inflation for 2011 (RP 40) 46, 663 Credits:

Adoption credit, foreign adoptions (RP 31) 40, 413 Carbon dioxide sequestration, 2010 inflation adjustment (No tice 75) 48, 781 Enhanced oil recovery credit, 2010 inflation adjustment (No tice 72) 46, 661 Inflation adjustments, for adoption credit (RP 35) 42, 438 Low-income housing credit, carryover to qualified states,

2010 National Pool (Notice 74) 46, 663 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 85) 44, 604 Deferred discharge of indebtedness income of corporations and

deferred original issue discount deductions (TD 9497) 44, 558 ; (REG–142800–09) 44, 580 Delay of renewal period for enrolled agents whose tax identifi cation numbers end in 4, 5, or 6 (Ann 81) 45, 638 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 Exclusions from gross income of foreign corporations (TD 9502)

46, 641 Extended carryback of losses to or from a consolidated group

(TD 9490) 31, 176 ; (REG–151605–09) 31, 184 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 Tips Income and Allocated Tips, specified for filing electronically (RP 37) 42, 440 Substitute W-2 and W-3, general rules and specifications (RP

42. 47, 715 Substitute W-2c and W-3c, general rules and specifications

(RP 43) 47, 738

2010–48 I.R.B. vi November 29, 2010