INCOME TAX—Cont.

from gross income of foreign corporations (TD 9502) 46, 641 26 CFR 1.1397E–1, amended; 1.1397E–1T, removed; 602.101, amended; application by cooperative electrical companies to issue clean renewable energy bonds (Ann 54) 38, 386 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 1.6012–2, amended; requirement of a statement disclosing uncertain tax positions (REG–119046–10) 40, 415 26 CFR 1.6041–1, 1.6041A–1, amended; 1.6050W–1, –2, amended; 31.3406–0, amended; 31.3406(b)(3), amended; 31.6051–4, –5, added; 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 1.6109–2, amended; 602.101, amended; furnishing identifying number of tax return preparer (TD 9501) 46, 651 26 CFR 1.6411–2, –3, amended; 1.6411–2T, –3T, removed; clarification to section 6411 regulations (TD 9499) 45, 622 26 CFR 300.0 thru 300.8, amended; 300.9, added; user fees relating to enrollment and preparer tax identification numbers (PTINs) (TD 9503) 47, 706 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 Regulations governing practice before the Internal Revenue Ser vice (REG–138637–07) 44, 581 Releases of liens on mortgage loans held by REMICs (RP 30)

36, 316 Reporting of uncertain tax positions (Ann 75) 41, 428 Request 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 Revocation of Notice 2003–19 (Notice 53) 31, 182 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 84) 44, 603 ; (Ann 80) 45, 638 ; (Ann 89) 46, 669 Section 43 inflation adjustment, 2010 (Notice 72) 46, 661 Section 301.9100 relief for certain foreign eligible entities (RP

32. 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 Series limited liability companies (LLCs) and cell companies,

classification (REG–119921–09) 45, 626 Standard Industry Fare Level (SIFL) formula (RR 22) 39, 388