INCOME TAX

Accounting methods, automatic consent for Blue Cross/Blue

Shield and certain other health organizations to change method of accounting for unearned premiums (Notice 4) 2, 282 Accrual of liabilities (RP 17) 5, 441 Additional first year depreciation deduction (RP 26) 16, 664 Administrative exemptions to the specified tax return preparer

electronic filing requirement under Code section 6011(e)(3) and corresponding regulation (Notice 26) 17, 720 Advance Pricing Agreement (APA) Program, 2010 (Ann 22) 16,

672 Basis of stock acquired in transferred basis transactions (RP 35)

25, 890 Bonds:

National and area median gross income figures guidance for

2010 (RP 37) 26, 931 Qualified Zone Academy Bond limitation for 2011 (RP 19) 6,

465 Capital assets, election for certain musical works (TD 9514) 9,

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

22. 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 Corporations, certain triangular reorganizations involving for eign corporations (TD 9526) 24, 869 Correction to nonacquiescence 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