INCOME TAX—Cont.

Nonshareholder contribution to capital, clean coal (RP 30) 21,

802 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 1.108–9, added; guidance under section 108(a) concerning the exclusion of section 61(a)(12) discharge of indebtedness income of a grantor trust or a disregarded entity (REG–154159–09) 19, 777 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 1.267(f)–1, amended; controlled groups; deferral of losses (REG–118761–09) 21, 803 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 ; hearing rescheduled (Ann 30) 20, 791 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 ; hearing (Ann 28) 18, 748 Publications:

1220, changes affecting tax year 2010 filing of information returns (Ann 1) 2, 304 4810, Specifications for Filing Form 8955-SSA, Registration Statement Identifying Separated Participants with Deferred Vested Benefits, Electronically (RP 31) 22, 808 Qualified disaster, Japan earthquake and tsunami occurring in

March 2011 (Notice 32) 18, 737 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 Recovery periods for depreciation of certain tangible assets used

by wireless telecommunications carriers (RP 22) 18, 737 Redetermination of intercompany gain as excluded from gross

income (TD 9515) 14, 599 Reduction of foreign tax credit limitation categories under sec tion 904(d) (TD 9521) 19, 750