INCOME TAX—Cont.

Domestic production activities deduction (RR 24) 41, 485 Due dates for filing Forms 706, 706-NA, or 8939, extension of

time to pay estate tax, and penalty relief for recipients of property acquired from decedents who died in 2010 (Notice 76) 40, 479 Effect of election on corporation, REG–158677–05, withdrawn

(Ann 75) 48, 823 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 Tips Income and Allocated Tips, specified 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 Guidance regarding the treatment of stock of a controlled corpo ration under section 355(a)(3)(B) (TD 9548) 46, 716 Income of foreign governments and international organizations

(REG–146537–06) 48, 813 Information reporting, mortgage assistance programs (MAP)

(RP 55) 47, 793 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 Life insurance gross income, prepaid interest on policyholder

loans (RR 15) 30, 57 Loss payment patterns and discount factors for the 2011 acci dent year (RP 53) 46, 749 Nonapplication of section 6050W to insurance companies that

administer certain insurance arrangements (Notice 78) 41, 497