INCOME TAX—Cont.

Furnishing identifying number of tax return preparer (TD 9501)

46, 651 ; (RP 41) 48, 781 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 pay ment card and third party network transactions (TD 9496) 43, 484 Information reporting under the amendments to section 6041 for

gross proceeds paid and for payments to corporations (Notice 51) 29, 83 Institute on Current Issues in International Taxation (Ann 86) 44,

604 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 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:

And penalty suspension provisions under section 6404(g) (TD

9488. 28, 51 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 November 2010 (RR 26) 44, 573 Qualified residence, limitations (RR 25) 44, 571 Underpayment and overpayments, quarter beginning:

October 1, 2010 (RR 21) 39, 388 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 Marginal production rates, 2010 (Notice 73) 46, 662 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 Partnerships and S corporations, application of section 108(i)

(TD 9498) 45, 605 Revised definition of medical expense under section 106(f)

(Notice 59) 39, 396 Partnerships and S corporations, application of section 108(i)

(TD 9498) 45, 605 ; (REG–144762–09) 45, 637 Per diem allowances, 2010–2011 (RP 39) 42, 459 Proposed Regulations:

26 CFR 1.108(i)–0, –1, –3, added; deferred discharge of indebtedness income of corporations and deferred original issue discount deductions (REG–142800–09) 44, 580