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 Additional first year depreciation deduction (RP 26) 16, 664 Administrative exemptions to the specified tax return preparer

electronic filing requirement under Code section 6011(e)(3) and corresponding regulations (Notice 26) 17, 720 Advance Pricing Agreement (APA) Program, 2010 (Ann 22) 16,

672 Bonds:

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

465 Capital assets, election for certain musical works (TD 9515) 9,

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

Carbon dioxide sequestration (Notice 25) 14, 604 Foreign tax credit, Puerto Rican excise tax (Notice 29) 16, 663 Low-income housing tax credit: 2011 population figures used

for calculation (Notice 15) 10, 539 Noncoventional source fuel credit inflation adjustment factor

and phase-out amount for CY 2010 (Notice 30) 17, 724 Qualifying advanced coal program and qualifying gasification

programs, carbon dioxide sequestration (Notice 24) 14, 603 Debt instruments:

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

8, 521

April 25, 2011 vi 2011–17 I.R.B.