INCOME TAX—Cont.

409 ; (Ann 57) 38, 409 ; (Ann 58) 38, 410 ; (Ann 65) 44, 691 ; (Ann 66) 44, 691 ; (Ann 67) 44, 691 ; (Ann 68) 44, 691 Deferred losses on property between members of a controlled

group, hearing (Ann 38) 28, 45 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 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 Domestic production activities deduction (RR 24) 41, 485 Due dates for filing Forms 706, 706-NA, or 8939, extensions

of time to pay estate tax, and penalty relief for recipients of property acquired from decedents who died in 2010 (Notice 76) 40, 479 Election to apply the rules under section 1022 of the Code (Notice

66. 35, 184 Election to expense certain refineries (TD 9547) 43, 580 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:

1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, specifications for filing electronically (RP 50) 44, 628 1097, 1098, 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 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, specifications for filing electronically (RP 51) 44, 669 Guidance regarding obtaining and renewing PTINs and continu ing education requirements for registered tax return preparers (Notice 80) 43, 591 Institute on Current Issues in International Taxation (Ann 69) 44,

691 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 Interest rate tables (RR 23) 43, 585

October 31, 2011 vi 2011–44 I.R.B.