INCOME TAX—Cont.

26 CFR 1.108(i)–2, added; application of section 108(i) to partnerships and S corporations (REG–144762–09) 45, 637 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 301.6011–6, added; 301.6071–2, added; 301.7701–1, amended; classification of series limited liability companies and cell companies (REG–119921–09) 45, 626 31 CFR 10.0, revised; 10.2 thru 10.8, revised; 10.9, added; 10.30, 10.34, 10.36, 10.51, 10.90, revised; regulations governing practice before the Internal Revenue Service (REG–138637–07) 44, 581 Publications:

1141, General Rules and Specifications for Substitute Forms W-2 and W-3, revised (RP 42) 47, 715 1187, Specifications for Filing Forms 1042–S, Foreign Person’s U.S. 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 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c, revised (RP 43) 47, 738 1239, Specifications for filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically, revised (RP 37) 42, 440 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 1.108(i)–0T, –1T, –3T, added; 602.101, amended; deferred discharge of indebtedness income of corporations and deferred original issue discount deductions (TD 9497) 44, 558 26 CFR 1.108(i)–2T, added; 602.101, amended; application of section 108(i) to partnerships and S corporations (TD 9498) 45, 605 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 1.408–7, amended; 1.1012–1, amended; 1.6039–2, amended; 1.6042–4, amended; 1.6044–5, amended; 1.6045–1 thru –5, amended; 1.6045A–1, added; 1.6045B–1, added; 1.6049–6, amended; 31.6051–4, amended; 301.6721–1, amended; 301.6722–1, amended; 602.101, amended; basis reporting by securities brokers and basis determination for stock (TD 9504) 47, 670 26 CFR 1.883–0 thru –5, revised; 1.883–0T, thru –5T, removed; 1.883–3, revised; 602.101, amended; exclusions

November 29, 2010 vii 2010–48 I.R.B.