INCOME TAX—Cont.

26 CFR 1.892–4, added; 1.892–5, revised; 602.101, amended; income of foreign governments and international organizations (REG–146537–06) 48, 813 26 CFR 1.901–2, amended; determining the amount of taxes paid for purposes of section 901 (REG–126519–11) 39, 452 26 CFR 1.964–1, amended; tax accounting elections on behalf of foreign corporations (REG–114749–09) 48, 819 26 CFR 1.1001–4, revised; modifications of certain derivative contracts (REG–109006–11) 37, 334 26 CFR 1.1502–91, amended; redetermination of the consolidated net unrealized built-in gain and loss (REG–133002–10) 46, 766 26 CFR 1.6038A–1, –2, amended; requirements for taxpayers filing Form 5472 (REG–101352–11) 30, 75 26 CFR 1.6695–2, revised; tax return preparer penalties under section 6695 (REG–140280–09) 45, 709 26 CFR 300.0, amended; 300.12 thru .14, added; user fees relating to the registered tax return preparer competency examination and fingerprinting participants in the PTIN, acceptance agent, and authorized e-file programs (REG–116284–11) 43, 598 26 CFR 301.6402–2 thru –4, amended; claims for credit or refund (REG–137128–08) 28, 43 Publications:

1187, Specifications for Filing Form 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 1027, 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 Redetermination of the consolidated net unrealized built-in gain

and loss (REG-133002–10) 46, 766 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,