INCOME TAX—Cont.

Partial exchange or partial annuitization (RP 38) 30, 66 Salvage discount factors for the 2011 accident year (RP 54)

46, 759 Treatment of Blue Cross/Blue Shield organizations and cer tain other health organizations (Notice 51) 27, 36 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

July 2011 (RR 14) 27, 31 August 2011 (RR 16) 32, 93 September 2011 (RR 20) 36, 202 October 2011 (RR 22) 41, 489 November 2011 (RR 25) 45, 695 Rates:

Underpayment and overpayments, quarter beginning Oc tober 2011 (RR 18) 39, 428 Interest and penalty suspension provisions under section 6404(g)

of the Code (TD 9545) 41, 490 Involuntary conversions, livestock sold on account of drought,

extension of replacement period, list of affected counties (Notice 79) 41, 498 Marginal production rates for 2011 (Notice 58) 31, 85 Modifications of certain derivative contracts (TD 9538) 37, 229 ;

(REG–109006–11) 37, 334 Nonaccrual-experience (NAE) method of accounting (RP 46) 42,

518 Optional standard mileage rates (Ann 40) 29, 56 Per diem allowances, 2011–2012 (RP 47) 42, 520 Per diem substantiation method (Ann 42) 32, 138 Postponement of backup withholding requirement for payment

card and third part network payments made under section 6050W (Notice 88) 46, 748 Proposed Regulations:

26 CFR 1.36B–0 thru –5, added; 1.6011–8, added; 1.6012–1, revised; health insurance premium revised tax credit (REG–131491–10) 36, 208 26 CFR 1.67–4, added; section 67 limitations on estates or trusts (REG–128224–06) 42, 533 26 CFR 1.150–1, amended; 1.171–1, amended; 1.197–2, amended; 1.249–1, amended; 1.475(a)–4, amended; 1.860G–2, amended; 1.1001–3, amended; 48.4101–1, amended; removal of regulatory references to credit ratings pursuant to section 939A of the Dodd-Frank Act (REG–118809–11) 33, 162 26 CFR 1.181–0, added; 1.181–1, amended; deduction for qualified film and television production costs (REG-146297–09) 47, 795 26 CFR 1.363–1, amended; effect of election on corporation, REG–158677–05, withdrawn (Ann 75) 48, 823 26 CFR 1.446–3, amended; 1.512(b)–1, amended; 1.863–7, amended; 1.954–2, amended; 1.988–1, amended; 1.1256(b)–1, added; 1.1256(g)–1, added; swap exclusion for section 1256 contracts (REG–111283–11) 42, 573 26 CFR 1.471–8, amended; retail inventory method (REG–125949–10) 45, 712

2011–48 I.R.B. viii November 28, 2011