INCOME TAX—Cont.

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, –8, revised; 1.6049–5, –6, amended; 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 Publication:

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 Real estate professional aggregation election under regulations

section 1.469–9 (RP 34) 24, 875 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 Registered tax return preparer competency examination (Notice

48. 26, 927 Regulations:

26 CFR 1.267(f)–1, amended; controlled groups; deferral of losses; (REG–118761–09) 21, 803 26 CFR 1.367(a)–2, –4, –5, added; 1.367(a)–2T, –4T, –5T, amended; 1.954–2, amended; 1.954–2T, removed; 1.956–2, –2T, amended; modifications to treatment of aircraft and vessel leasing income (TD 9525) 23, 837 26 CFR 1.367(a)–3, amended; 1.367(a)–3T, removed; 1.367(b)–0, amended; 1.367(b)–10, added; 1.367(b)–14T, removed; certain triangular reorganizations involving foreign corporations (TD 9526) 24, 869 26 CFR 1.468A–0T thru –9T, removed; 1.468A–0 thru –9, added; 602.101, amended; deductions for contributions to qualified nuclear decommissioning trusts (TD 9512) 7, 473

2011–26 I.R.B. ix June 27, 2011