INCOME TAX — Internal Revenue Bulletin 2011-35

Accounting methods, use following reorganizations and liquida tions (TD 9534) 33, 144 Automatic five-month extensions for certain pass-through enti ties (TD 9531) 31, 79 Basis of stock (Notice 56) 29, 54 Chapter 4 implementation (Notice 53) 32, 124 Continuing education providers, request for comments (Notice

31, 91 Corporate reorganizations, distributions under sections 368(a)(1)(D) and 354(b)(1)(B), correction to TD 9475 (Ann
35, 198 Credits:

Carbon dioxide sequestration, 2011 inflation adjustment (No tice 50) 27, 35 Credit for increasing research activities:

Changes (TD 9528) 28, 38 Election to claim the reduced research credit (TD 9539) 35,

179 Enhanced oil recovery credit, 2011 inflation adjustment (No tice 57) 31, 84 Low-income housing credit:

Relief for Alabama (Notice 65) 34, 173 Relief for Missouri disasters (Notice 47) 27, 34 Relief for North Dakota (Notice 60) 31, 90 Declaratory judgment suits (Ann 46) 34, 178 ; (Ann 47) 34, 178 Deferred losses on property between members of a controlled

group, hearing (Ann 38) 28, 45 Determination of basis in specified U.S. property acquired by a

controlled foreign corporation in certain nonrecognition transactions (TD 9530) 31, 77 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 41) 28, 47 ; (Ann 44) 33, 147 Election to apply the rules under section 1022 of the Code (Notice

35, 184 Equitable relief under section 6015(f), time limits (Notice 70) 32,

135 Ex parte communication between appeals and other Internal Rev enue Service employees (Notice 62) 32, 126