INCOME TAX—Cont.

Guidance and request for comments regarding implementation

of chapter 4 of the Code (Notice 34) 19, 765 Guidance Priority List, recommendations for 2011–2012 (Notice

39. 20, 786 Guidance under section 108(a) concerning the exclusion of sec tion 61(a)(12) discharge of indebtedness income of a grantor trust or a disregarded entity (REG–154159–09) 19, 777 Guidance under section 162(m)(6) (Notice 2) 2, 260 Health FSA/HRA debit cards, purchase over-the-counter drug

purchases (Notice 5) 3, 314 Health Savings Accounts (HSAs), cost-of-living adjustments for

inflation for 2012 (RP 32) 22, 835 Housing cost amounts eligible for exclusion or deduction, 2011

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

6. 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 Information reporting requirements for issuers of stock (Notice

18. 11, 549 Instructions for persons answering questions relating to foreign

financial accounts on 2010 federal income tax and information returns (Notice 31) 17, 724 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 April 2011 (RR 10) 14, 597 May 2011 (RR 11) 19, 758 Rates:

Underpayment and overpayments, quarter beginning April 1, 2011 (RR 5) 13, 577 TIPS issued at a premium (Notice 21) 19, 761 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

May 31, 2011 vii 2011–22 I.R.B.