INCOME TAX—Cont.

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 section 901 (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 1.1001–4, revised; 1.1001–4T, added; modification 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 1.6038A–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 26 CFR 301.6404–0, –4, amended; 301.6404–0T, removed; interest and penalty suspension provisions under section 6404(g) of the Code (TD 9545) 41, 490 26 CFR 301.7502–1, amended; timely mailing treated as timely filing (TD 9543) 40, 470 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 ; (Ann 63) 41, 503 Safe harbor guidance with respect to section 1022 of the Code

(RP 41) 35, 188 Section 67 limitations on estates or trusts (REG–128224–06) 42,

533 Section 6402 claims for credit or refund (REG–137128–08) 28,

43 Solid waste disposal facility, tax-exempt bonds (TD 9546) 42,

505 Special per diem rates for 2011–2012 (Notice 81) 42, 513 Standard Industry Fare Level (SIFL) formula (RR 21) 40, 458 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