INCOME TAX—Cont.

1042–S, Foreign Person’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 8944, Preparer e-file Hardship Waiver Request, new (Ann 96) 52, 936 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 Furnishing identifying number of tax return preparer (TD 9501)

46, 651 ; (REG–142562–10) 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 Loss payment patterns and discount factors for the 2010 acci dent year (RP 49) 50, 830 Safe harbor under sections 7702 and 7702A for contracts with

a maturity date of 100, life insurance (RP 28) 34, 270 Salvage discount factors for the 2010 accident year (RP 50)

50, 841 Treatment of Blue Cross/Blue Shield organizations and cer tain other health organizations (Notice 79) 49, 809 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 Interim relief for cost of health care coverage reporting on Form

W-2 (Notice 69) 44, 576 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 December 2010 (RR 29) 50, 818 Qualified residence, limitations (RR 25) 44, 571

December 27, 2010 viii 2010–52 I.R.B.