INCOME TAX—Cont.

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 9514) 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 1.1502–13, amended; 1.1502–13T, revised; amendment of matching rules for certain gains on member stock (TD 9515) 14, 599 26 CFR 1.6011–6, added and reserved; 1.6011–7, added; 301.6011–6, added and reserved; 301.6011–7, added; specified tax return preparers required to file individual income tax returns using magnetic media (TD 9518) 17, 710 26 CFR 1.6012–2, amended; requirement of a statement disclosing uncertain tax positions (TD 9510) 6, 453 26 CFR 301.6103(n)–2, added; 301.6103(n)–2T, removed; disclosure of return information in connection with written contracts among the IRS, whistleblowers, and legal representatives of whistleblowers (TD 9516) 13, 575 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 and procedures for eligible taxpayers claiming benefits

under the Military Spouses Residency Relief Act (MSRRA) (Notice 16) 17, 720 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 ; (Ann 23) 12, 568 ; (Ann 25) 14, 608 Rewards and awards for information relating to violations of in ternal revenue laws (REG–131151–10) 8, 519 Sales-based royalties and vendor allowances (REG–149335–08)

6, 468 ; hearing scheduled (Ann 26) 14, 608 Source of income from qualified fails charges (TD 9508) 7, 495 ;

(REG–132724–10) 7, 498 Source rules involving U.S. possessions and other conforming

changes, correction to TD 9391 (Ann 12) 9, 532 Specified tax return preparers required to file individual income

tax returns using magnetic media (TD 9518) 17, 710 Standard Industry Fare Level (SIFL) (RR 8) 12, 554