INCOME TAX—Cont.

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 Revised regulations concerning section 403(b) tax-sheltered an nuity contracts, correction to TD 9340 (Ann 83) 50, 848 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 80) 45, 638 ; (Ann 89) 46, 669 ; (Ann 91) 50, 848 ; (Ann 92) 51, 897 ; (Ann 94) 52, 936 Section 43 inflation adjustment, 2010 (Notice 72) 46, 661 Section 263A safe harbor methods for motor vehicle dealerships

(RP 44) 49, 811 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 Specified tax return preparers required to file individual income

tax returns using magnetic media (REG–100194–10) 51, 891 Standard Industry Fare Level (SIFL) formula (RR 22) 39, 388 Standard mileage rates procedures (RP 51) 51, 883 Substitute Forms W-2 and W-3, general rules and specifications

(RP 42) 47, 715 Tax conventions:

U.S. –Belgium, agreement with respect to fellowship pay ments made to researchers (Ann 52) 36, 315 U.S. –Greenland reciprocal exemption agreement (Ann 48)

32, 234 Tax-sheltered annuities, section 403(b) contracts, correction to

TD 9340 (Ann 95) 52, 936 Transitional relief for determining timeliness of federal tax de posits (Notice 87) 52, 908