INCOME TAX—Cont.

PTIN, acceptance agent, and authorized e-file programs (REG–116284–11) 43, 593 26 CFR 301.6402–2 thru –4, amended; claims for credit or refund (REG–137128–08) 28, 43 Publications:

1187, Specifications for Filing Forms 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically, revised (RP 50) 44, 628 1220, Specifications for Filing Forms 1097, 1098, 3921, 3922, 5498, 8935, and W-2G Electronically, 2011 revision (RP 40) 37, 235 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, Electronically, revised (RP 51) 44, 669 4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941) and Schedule R (Form 941), revised (RP 39) 30, 68 Qualifying advanced coal project program (Ann 62) 40, 483 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 1.103–8, amended; 1.142(a)(6)–1, added; Part 17, removed; solid waste disposal facility, tax-exempt bonds (TD 9546) 42, 505 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 1.179C–1, added 1.179C–1T, removed; 602.101, amended; election to expense certain refineries (TD 9547) 43, 580 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 26 CFR 1.280C–4, revised; election of reduced research credit (TD 9539) 35, 179

2011–44 I.R.B. vii October 31, 2011