INCOME TAX—Cont.

Rates:

Underpayments and overpayments, quarter beginning:

October 1, 2010 (RR 21) 39, 388 January 1, 2010 (RR 31) 52, 898 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 Treatment of certain grants to corporations (RP 45) 49, 813 ;

(RP 46) 49, 814 Notice delaying effective date of Revenue Ruling 2006-57 (No tice 94) 52, 927 Over-the-counter drugs:

Amounts received under accident and health plans ((RR 23)

39, 388 Revised definition of medical expense under section 106(f)

(Notice 59) 39, 396 Application of section 108(i) to partnerships and S corpora tions (TD 9498) 45, 605 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 Private foundations, organizations now classified as (Ann 90) 49,

816 Proposed Regulations:

26 CFR 1.108(i)–0, –3, added; guidance regarding deferred discharge of indebtedness income of corporations and deferred original issue discount deductions (REG–142800–09) 44, 580 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 1.6011–6, added; 301.6011–6, added; specified tax return preparers required to file individual income tax returns using magnetic media (REG–100194–10) 51, 891 26 CFR 1.6012–2, amended; requirement of a statement disclosing uncertain tax positions (REG–119046–10) 40, 415 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