INCOME TAX—Cont.

Bonds:

Qualified Zone Academy Bond limitation for 2011 (RP 19) 6,

465 Capital assets, election for certain musical works (TD 9415) 9,

527 Cost-of-living adjustments for inflation for 2011 (RP 12) 2, 297 Debt instruments:

Deterioration in financial condition of issuer (TD 9513) 8, 501 For publicly traded property, issue price (REG–131947–10)

8, 521 Deductions for contributions to qualified nuclear decommission ing trusts (TD 9512) 7, 473 Deductions for medical expenses (Ann 14) 9, 532 Definition of omission from gross income (TD 9511) 6, 455 Disciplinary actions involving attorneys, certified public ac counts, enrolled agents, and enrolled actuaries (Ann 4) 4, 424 Electronic Funds Transfer (EFT) of depository taxes (TD 9507)

3, 305 Employer-provided vehicles, cents-per-mile rule, maximum ve hicle values for 2011 (RP 11) 4, 329 ; correction (Ann 9) 7, 499 Extension of Fast Track Settlement (FTS) for SB/SE taxpayer

pilot program (Ann 5) 4, 430 Farmer and fisherman income averaging (TD 9509) 6, 450 Guidance under section 162(m)(6) (Notice 2) 2, 260 Health FSA/HRA debit cards, purchase over-the-counter drug

purchases (Notice 5) 3, 314 Housing cost amounts eligible for exclusion or deduction, 2011

(Notice 8) 8, 503 Implementation of rules governing tax return preparers (Notice

6. 3, 315 Income recognition for advance payments received from the sale

of gift cards (RP 18) 5, 443 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

January 2011 (RR 2) 2, 256 February 2011 (RR 4) 6, 448 Letter rulings:

And determination letters, areas which will not be issued

from:

Associate Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 111 Associate Chief Counsel (International) (RP 7) 1, 233 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 ; correction to Rev. Proc. 2011–1 (Ann 7) 5, 446 Method of accounting, automatic and non-automatic changes

(RP 14) 4, 330 Penalties, substantial understatement, preparer penalty (RP 13)

3, 318 Private foundations, organizations now classified as (Ann 3) 3,

324 ; (Ann 13) 8, 525 Proposed Regulations:

26 CFR 1.263A–0 thru –3, amended; 1.471–3, amended; sales-based royalties and vendor allowances (REG–149335–08) 6, 468

2011–9 I.R.B. vi February 28, 2011