INCOME TAX

Rev. Rul. 2011–4, page 448. Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for February 2011.

T.D. 9509, page 450. Final regulations under section 1301 of the Code provide rules under the American Jobs Creation Act of 2004 relating to the averaging of farm and fishing income.

T.D. 9510, page 453. Final regulations under section 6012 of the Code allow the IRS to require corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the IRS.

T.D. 9511, page 455. Final regulations under sections 6229(c)(2) and 6501(e) of the Code define an omission from gross income for purposes of the six-year minimum period for assessment of tax attributable to partnership items and the six-year period for assessing tax.

REG–149335–08, page 468. Proposed regulations under sections 263A and 471 of the Code provide rules relating to capitalizing and allocating salesbased royalties, and adjusting the cost of merchandise inventory for sales-based vendor allowances. The regulations modify the simplified production method and the simplified resale method.

Finding Lists begin on page ii.