INCOME TAX

Accounting methods, automatic consent for Blue Cross/Blue

Shield and certain other health organizations to change method of accounting for unearned premiums (Notice 4) 2, 282 Accrual of liabilities (RP 17) 5, 441 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 Credits:

Low-income housing tax credit, 2011 population figures used

for calculation (Notice 15) 10, 539 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 Depreciation, 2011 limitations on depreciation deductions for

passenger automobiles (RP 21) 12, 560 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 4) 4, 424 ; (Ann 24) 12, 569 Disclosure of return information in connection with written con tracts among the IRS, whistleblowers, and legal representatives of whistleblowers (TD 9516) 13, 575 Electronic Funds Transfer (EFT) of depository taxes (TD 9507)

3, 305 Emancipation day and tax filing and payment deadlines (Notice

17. 10, 540 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 Foreign earned income exclusion (RP 20) 11, 551 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

March 28, 2011 vi 2011–13 I.R.B.