INCOME TAX—Cont.

26 CFR 1.1502–13, amended; corporate reorganizations; distributions under sections 368(a)(1)(D) and 354(b)(1)(B); correction to TD 9475 (Ann 43) 35, 198 26 CFR 1.6038A–1, –2, amended; 1.6038A–1T, –2T, added; requirements for taxpayers filing Form 5472 (TD 9529) 30, 57 26 CFR 1.6081–2, –6, added; 1.6081–2T, –6T, removed; 54.6081–1, added; automatic five-month extensions for certain pass-through entities (TD 9531) 31, 79 31 CFR 10.0 thru 10.8, 10.9, added; 10.20, 10.25, 10.30, 10.34, 10.36, 10.38, 10.50, 10.51, 10.53, revised; 10.60 thru 10.66, revised; 10.69, 10.72, revised; 10.76 thru 10.82, revised; 10.90, revised; regulations governing practice before the Internal Revenue Service (TD 9527) 27, 1 Regulations governing practice before the Internal Revenue Ser vice (TD 9527) 27, 1 Removal of regulatory references to credit ratings pursuant to

section 939(A) of the Dodd-Frank Act (TD 9533) 33, 139 ; (REG–118809–11) 33, 162 Revocations, exempt organizations (Ann 39) 28, 46 ; (Ann 45)

34, 178 Safe harbor guidance with respect to section 1022 of the Code

(RP 41) 35, 188 Section 6402 claims for credit or refund (REG–137128–08) 28,

43 State and local bonds, volume cap and timing of issuing bonds

(Notice 63) 34, 172 Substitute Form 941, Schedule B (Form 941), and Schedule R

(Form 941), general rules and specifications (RP 39) 30, 68 Suspension of information reporting with respect to foreign fi nancial assets and certain interests in a PFIC (Notice 55) 29, 53

August 29, 2011 vi 2011–35 I.R.B.