INCOME TAX—Cont.

Proposed Regulations:

26 CFR 1.36B–0 thru –5, added; 1.6011–8, added; 1.6012–1, revised; health insurance premium tax credit (REG–131491–10) 36, 208 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 1.901–2, amended; determining the amount of taxes paid for purposes of section 901 (REG–126519–11) 39, 452 26 CFR 1.1001–4, revised; modifications of certain derivative contracts (REG–109006–11) 37, 334 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 Publications:

1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, 2011 revision (RP 40) 37, 235 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 1.170A–12, amended; 1.170A–12T, removed; 1.642(c)–6, amended; 1.642(c)–6T, removed; 1.664–1, –2, –4, –4A, amended; 1.664–4T, removed; 1.7520–1, amended; 1.7520–1T, removed; 20.2031–7, –7A, amended; 20.2031–7T, removed; 20.2055–2, amended; 20.2055–2T, removed; 20.2056A–4, amended; 20.2056A–4T, removed; 20.7520–1, amended; 20.7520–1T, removed; 25.2512–5, –5A, amended; 25.2512–5T, removed; 25.2522(c)–3, amended; 25.2522(c)–3T, removed; 25.7520–1, –3, amended; 25.7520–1T, –3T, removed; use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interest (TD 9540) 38, 341 26 CFR 1.195–1, revised; 1.195–1T, removed; 1.248–1, amended; 1.248–1T, removed; 1.709–1, amended; 1.709–1, removed; elections regarding start-up expenditures, corporation organizational expenditures, and partnership organizational expenses (TD 9542) 39, 411

2011–39 I.R.B. vi September 26, 2011