INCOME TAX—Cont.

Consumer Price Index (CPI) adjustments, certain loans under

section 1274A, 2012 (RR 27) 48, 805 Continuing education providers, request for comments (Notice

61. 31, 91 Corporate reorganizations, distributions under sections 368(a)(1)(D) and 354(b)(1)(B), correction to TD 9475 (Ann
62. 35, 198 Cost-of-living adjustments for inflation for 2012 (RP 52) 45, 701 Creditability of foreign levy (RR 19) 36, 199 Credits:

Carbon dioxide sequestration, 2011 inflation adjustment (No tice 50) 27, 35 Credit for increasing research activities: (TD 9528) 28, 38 Election to claim the reduced research credit (TD 9539) 35,

179 Enhanced oil recovery credit, 2011 inflation adjustment (No tice 57) 31, 84 Health insurance premium tax credit (REG–131491–10) 36,

208 Low-income housing credit:

Relief for Alabama (Notice 65) 34, 173 Relief for Missouri disasters (Notice 47) 27, 34 Relief for New York (Notice 87) 45, 699 Relief for North Dakota (Notice 60) 31, 90 Relief for Pennsylvania (Notice 83) 43, 593 Relief for Vermont (Notice 74) 41, 496 Declaratory judgement suits (Ann 46) 34, 178 ; (Ann 47) 34, 178 ;

(Ann 50) 38, 409 ; (Ann 51) 38, 409 ; (Ann 52) 38, 409 ; (Ann 53) 38, 409 ; (Ann 54) 38, 409 ; (Ann 55) 38, 409 ; (Ann 56) 38, 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 Deductions:

Qualified film and television production costs:

Changes made by the American Jobs Creation Act of 2004

and the Gulf Opportunity Zone Act of 2005 (TD 9551) 47, 774 Changes made by the Tax Extenders and Alternative

Minimum Tax Relief Act of 2008 (TD 9552) 47, 783 ; (REG–146297–09) 47, 795 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 Disallowance of convention expenses, North American geo graphical area (RR 26) 48, 803 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 ; (Ann 74) 47, 796 Disregarded entities, excise taxes and employment taxes (TD

9553. 48, 806 Documentation requirements under section 6050W for U.S. pay ors making payment outside the U.S. to an offshore account (Notice 71) 37, 233

November 28, 2011 vii 2011–48 I.R.B.