INCOME TAX—Cont. — Internal Revenue Bulletin 2011-13

Housing cost amounts eligible for exclusion or deduction, 2011

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

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

of gift cards (RP 18) 5, 443 Information reporting:

Mortgage assistance programs (Notice 14) 11, 544 Requirements for issuers of stock (Notice 18) 11, 549 Insurance:

Tax-free exchange of life insurance contract that is excepted

from the pro rata interest disallowance rule of section 264(f) (RR 9) 12, 554 Interest:

Investment:

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

January 2011 (RR 2) 2, 256 February 2011 (RR 4) 6, 448 March 2011 (RR 6) 10, 537 Rates:

Underpayments and overpayments, quarter beginning

April 1, 2011 (RR 5) 13, 577 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 Mortgage assistance programs, income exclusion, safe harbor

deduction method (Notice 14) 11, 544 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 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