INCOME TAX—Cont.

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 June 2011 (RR 13) 23, 841 Rates:

Underpayments and overpayments, quarter beginning:

April 1, 2011 (RR 5) 13, 577 July 1, 2011 (RR 12) 26, 917 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 Nonshareholder contribution to capital, clean coal (RP 30) 21,

802 Payments subject to backup withholding in payment card and

third party network transactions (Notice 42) 23, 866 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 ; (Ann 33) 26, 933 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