INCOME TAX—Cont.

26 CFR 1.863–10, added; source of income from qualified fails charges (REG–132724–10) 7, 498 26 CFR 1.1273–1, –2, amended; 1.1274–3, amended; 1.1275–2, amended; property traded on an established market (REG–131947–10) 8, 521 26 CFR 1.6049–4, revised; 1.6049–5, –6, amended; 1.6049–8, revised; 31.3406(g)–1, revised; guidance on reporting interest paid to nonresident aliens (REG–146097–09) 8, 516 26 CFR Part 300.0, .4, .5, .6, amended; Parts 300.9 thru .11, added; user fees relative to retirement plan agents (REG–124018–10) 2, 301 26 CFR 301.7623–1, amended; rewards and awards for information relating to violations of internal revenue laws (REG–131151–10) 8, 519 Publication:

1220, changes affecting tax year 2010 filing of information returns (Ann 1) 2, 304 Real Estate Investment Trust (REIT) distressed debt (RP 16) 5,

440 Regulations:

26 CFR 1.468A–0T thru –9T, removed; 1.468A–0 thru –9, added; 602.101, amended; deductions for contributions to qualified nuclear decommissioning trusts (TD 9512) 7, 473 26 CFR 1.863–10T, added; source of income from qualified fails charges (TD 9508) 7, 495 26 CFR 1.932–1, amended; source rules involving U.S. possessions and other conforming changes; correction to TD 9391 (Ann 12) 9, 532 26 CFR 1.1001–3, amended; modifications of debt instruments (TD 9513) 8, 501 26 CFR 1.1221–3; added; 1.221–1–3T, removed; time and manner rules for electing capital asset treatment for certain self-created musical works (TD 9415) 9, 527 26 CFR 1.1301–1, amended; 1.1301–1T, removed; farmer and fisherman income averaging (TD 9509) 6, 450 26 CFR 1.1462–1, amended; 1.6302–1 thru –4, amended; 31.6302–0 thru –2, –4, amended; 31.6302(c)–2A, removed; 31.6302(c)–3, amended; 40.6302–1T, amended; 40.6302(c)–3, amended; 301.6302–1, amended; 301.6656–1, amended; 301.7502–2, removed; electronic funds transfer of depository taxes (TD 9507) 3, 305 26 CFR 1.6012–2, amended; requirement of a statement disclosing uncertain tax positions (TD 9510) 6, 453 26 CFR 301.6229(c)(2)–1, added; 301.6229(c)(2)–1T, removed; 301.6501(e)–1, added; 301.6501(e)–1T, removed; definition of omission from gross income (TD 9511) 6, 455 Relief for tax return preparers who have pending PTIN applica tions (Notice 11) 7, 497 Reporting requirements for interest paid to nonresident alien in dividuals (REG–146097–09) 8, 516 Requirement of a statement disclosing uncertain tax positions

(TD 9510) 6, 453 Revocations, exempt organizations (Ann 2) 3, 324 ; (Ann 15) 8,

526 ; (Ann 17) 9, 532