INCOME TAX—Cont.

Determination of basis in specified U.S. property acquired by a

controlled foreign corporation in certain nonrecognition transactions (TD 9530) 31, 77 Determining the amount of taxes paid for purposes of section 901

(TD 9536) 39, 426 ; (REG–126519–11) 39, 452 Determining the amount of taxes paid for purposes of the foreign

tax credit (TD 9535) 39, 415 Disciplinary actions involving attorneys, certified public accoun tants, enrolled agents, and enrolled actuaries (Ann 41) 28, 47 ; (Ann 44) 33, 164 ; (Ann 61) 39, 453 Documentation requirements under section 6050W for U.S. pay ors making payment outside the U.S. to an offshore account (Notice 71) 37, 233 Election to apply the rules under section 1022 of the Code (Notice

66. 35, 184 Elections regarding start-up expenditures, corporation organiza tional expenditures, and partnership organizational expenses (TD 9542) 39, 411 Equitable relief under section 6015(f), time limits (Notice 70) 32,

135 Examination of returns and claims for refund, credit and abate ment, determination of correct tax liability (RP 42) 37, 318 Ex parte communication between appeals and other Internal Rev enue Service employees (Notice 62) 32, 126 FBAR, additional administrative relief for individuals whose fil ing deadline was extended under Notice 2010–23 (Notice 54) 29, 53 Forms:

1097, 1098, 1099, 3921, 3922, 5498, 8935, and W–2G, requirements for filing electronically (RP 40) 37, 235 5472, filing requirements (TD 9529) 30, 57 ; (REG–101352–11) 30, 75 Insurance Companies:

Annunity and life insurance contracts with a long-term care

insurance feature (Notice 68) 36, 205 Effectively connected income (RP 45) 39, 449 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 September 2011 (RR 20) 36, 202 Rates:

Underpayments and overpayments, quarter beginning Oc tober 1, 2011 (RR 18) 39, 428 Optional standard mileage rates (Ann 40) 29, 56 Marginal production rates for 2011 (Notice 58) 31, 85 Modifications of certain derivative contracts (TD 9538) 37, 229 ;

(REG–109006–11) 37, 334 Per diem substantiation method (Ann 42) 32, 138