INCOME TAX—Cont.

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 Mailing of individual income tax returns by specified tax return

preparers in calendar year 2011 (Notice 27) 17, 723 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 ; (Ann 27) 15, 651 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 ; hearing scheduled (Ann 26) 14, 608 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 301.6103(c)–1, amended; disclosure of return and return information to designee of taxpayer (REG–153338–09) 14, 606 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 Qualified mortgage bonds (QMBs) and mortgage credit certifi cates (MCCs), average area purchase price for 2011 (RP 23) 15, 626 Real Estate Investment Trust (REIT) distressed debt (RP 16) 5,

440 Redetermination of intercompany gain as excluded from gross

income (TD 9515) 14, 599 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

2011–17 I.R.B. vii April 25, 2011