INCOME TAX—Cont.

1187, Specifications for Filing Forms 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically, revised (RP 33) 38, 347 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 1516, Specifications for Filing Form 8596, Information Return for Federal Contracts, Electronically (RP 38) 43, 530 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, added; 602.101, amended; guidance regarding 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 1.403(b) –4, –6, –7, –10, amended; revised regulations concerning section 403(b) tax-sheltered annuity contracts; correction to TD 9340 (Ann 83) 50, 848 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, –1, –2, –3, –4, 5, amended; 1.883–0T, thru –5T, removed; 1.883–3, revised; 602.101, amended; exclusions from gross income (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 1.6041–1, 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

2010–52 I.R.B. ix December 27, 2010