INCOME TAX—Cont.

Consumer Price Index (CPI) adjustments, certain loans under

section 1274A, 2011 (RR 30) 50, 830 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 limitations for expensing section 179 property (RP 47) 50,

827 Cost-of-living adjustment 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 Employee health insurance expenses of small employers, Sec tion 45R (Notice 82) 51, 857 Enhanced oil recovery credit, 2010 inflation adjustment (No tice 72) 46, 661 Foreign tax credit guidance under section 909 (Notice 92) 52,

916 Inflation adjustments, for adoption credit (RP 35) 42, 438 Low-income housing credit, carryover to qualified sates, 2010

National Pools (Notice 74) 46, 663 Production tax credit for refined coal, section 45(Notice 54)

40, 403 Refundable adoption credit (Notice 66) 42, 437 Declaratory judgment suits (Ann 46) 30, 87 ; (Ann 84) 44, 603 ;

(Ann 93) 51, 897 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 filing hardship waiver request, Form 8944 (Ann 96)

52, 936 Electronic Funds Transfer (EFT) of depository taxes (REG–153340–09) 42, 469 Employee health insurance expenses of small employers, Section

45R (Notice 82) 51, 857 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 Expenses:

Optional standard mileage rates for 2011 (Notice 88) 51, 882 Standard mileage rates procedures (RP 51) 51, 883 Extended carryback of losses to or from a consolidated group

(TD 9490) 31, 176 ; (REG–151605–09) 31, 184 Forms:

1040, 1040A, 1040EZ, and 1041, electronic filing hardship waiver request procedures for calendar year 2011, Form 8944 (Ann 96) 52, 936