INCOME TAX—Cont.

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, 569 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 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

June 27, 2011 viii 2011–26 I.R.B.