INCOME TAX—Cont.

FBAR, additional administrative relief for individuals whose fil ing deadline was extended under Notice 2010–23 (Notice 54) 29, 53 Form 5472, filing requirements (TD 9529) 30, 57 ; (REG–101352–11) 30, 75 Insurance companies:

Life insurance gross income, prepaid interest on policyholder

loans (RR 15) 30, 57 Partial exchange or partial annuitization (RP 38) 30, 66 Treatment of Blue Cross/Blue Shield organizations and cer tain other health organizations (Notice 51) 27, 36 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

July 2011 (RR 14) 27, 31 August 2011 (RR 16) 32, 93 Marginal production rates for 2011 (Notice 58) 31, 85 Optional standard mileage rates (Ann 40) 29, 56 Per diem substantiation method (Ann 42) 32, 138 Proposed Regulations:

26 CFR 1.150–1, amended; 1.171–1, amended; 1.197–2, amended; 1.249–1, amended; 1.475(a)–4, amended; 1.860G–2, amended; 1.1001–3, amended; 48.4101–1, amended; removal of regulatory references to credit ratings pursuant to section 939A of the Dodd-Frank Act (REG–118809–11) 33, 162 26 CFR 1.6038A–1, –2, amended; requirements for taxpayers filing Form 5472 (REG–101352–11) 30, 75 26 CFR 301.6402–2 thru –4, amended; claims for credit or refund (REG–137128–08) 28, 43 Publication:

4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941) and Schedule R (Form 941), revised (RP 39) 30, 68 Regulations:

26 CFR 1.41–0, –6, –8, amended; 1.41–0T, –6T, –8T, –9T, removed; alternative simplified credit under section 41(c)(5) (TD 9528) 28, 38 26 CFR 1.150–1, amended; 1.150–1T, added; 1.171–1, amended; 1.171–1T, added; 1.197–2, amended; 1.197–2T, added; 1.249–1, amended; 1.249–1T, added; 1.475(a)–4, amended; 1.475(a)–4T, added; 1.860G–2, amended; 1.860G–2T, added; 1.1001–3, amended; 1.1001–3T, added; 48.4101–1, –1T, amended; removal of regulatory references to credit ratings pursuant to section 939A of the Dodd-Frank Act (TD 9533) 33, 139 26 CFR 1.280C–4, revised; election of reduced research credit under section 280(c)(3) (TD 9539) 35, 179 26 CFR 1.381(a)–1, revised; 1.381(c)4–1, revised; 1.381(c)5–1, revised; 1.446–1, amended; methods of accounting used by corporations that acquire the assets of other corporations (TD 9534) 33, 144 26 CFR 1.956–1, amended; 1.956–1T, amended; determination of basis in specified U.S. property acquired by a controlled foreign corporation in certain nonrecognition transactions (TD 9530) 31, 77

2011–35 I.R.B. v August 29, 2011