INCOME TAX—Cont.

26 CFR 1.280C–4, revised; election of reduced research credit (TD 9539) 35, 179 26 CFR 1.1001–4, revised; 1.1001–4T, added; modifications of certain derivative contracts (TD 9538) 37, 229 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 1.901–1, –2, amended; 1.901–1T, –2T, removed; determining the amount of taxes paid for purposes of section 901 (TD 9535) 39, 415 26 CFR 1.901–2, amended; 1.901–2T, revised; determining the amount of taxes paid for purposes of the foreign tax credit (TD 9536) 39, 426 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 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 ; corrections (Ann 49) 36, 228 Regulations governing practice before the Internal Revenue Ser vice (TD 9527) 27, 1 ; corrections (Ann 49) 36, 228 Removal of regulatory references to credit ratings pursuant to

section 939A 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 Tax treatment of employer-provided cell phones (Notice 72) 38,

407 U.S. income tax treaties that meet the requirements of section

1(h)(11)(C)(i)(II) (Notice 64) 37, 231 Use of actuarial tables in valuing annuities, interests for life or

terms of years, and remainder or reversionary interests (TD 9540) 38, 341

September 26, 2011 vii 2011–39 I.R.B.