INCOME TAX—Cont.

Capital assets, election for certain musical works (TD 9415) 9,

527 Capitalization of success-based fees, safe-harbor election (RP

29. 18, 737 Capitalization, safe harbor methods of accounting for wireless

network assets (RP 28) 18, 743 Capitalization, safe harbor methods of accounting for wireline

network assets (RP 27) 18, 740 Clarification of controlled group qualification rules (TD 9522)

20, 780 Controlled groups, deferral of losses (REG–118761–09) 21, 803 Correction to nonacquiesscence in Robinson Knife Manufactur ing Company and Subsidiaries v. Commissioner (Ann 32) 22, 836 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 Nonconventional source fuel credit, inflation adjustment fac tor 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 Renewable electricity, refined coal, and Indian coal produc tion credit, 2011 inflation adjustment (Notice 40) 22, 806 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 deductions for passenger auto mobiles (RP 21) 12, 560 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 4) 4, 424 ; (Ann 24) 12, 572 Disclosure of returns and return information to designee of tax payer (REG–153338–09) 14, 606 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 Extension of interim guidance on section 67 limitations on estates

or trusts (Notice 37) 20, 785 Farmer and fisherman income averaging (TD 9509) 6, 450 Foreign earned income exclusion (RP 20) 11, 551