INCOME TAX—Cont.

–2, –4, –4A, amended; 1.664–4T, removed; 1.7520–1, amended; 1.7520–1T, removed; 20.2031–7, –7A, amended; 20.2031–7T, removed; 20.2055–2, amended; 20.2055–2T, removed; 20.2056A–4, amended; 20.2056A–4T, removed; 20.7520–1, amended; 20.7520–1T, removed; 25.2512–5, –5A, amended; 25.2512–5T, removed; 25.2522(c)–3, amended; 25.2522(c)–3T, removed; 25.7520–1, –3, amended; 25.7520–1T, –3T, removed; use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interest (TD 9540) 38, 341 26 CFR 1.179C–1, added 1.179C–1T, removed; 602.101, amended; election to expense certain refineries (TD 9547) 43, 580 26 CFR 1.181–0 thru –6, added; 1.181–0T thru –6T, removed; deduction for qualified film and television production costs (TD 9551) 47, 774 26 CFR 1.181–1, amended; 1.181–0T, –1T, –6T, added; deduction for qualified film and television production costs (TD 9552) 47, 783 26 CFR 1.195–1, revised; 1.195–1T, removed; 1.248–1, amended; 1.248–1T, removed; 1.709–1, amended; 1.709–1, removed; elections regarding start-up expenditures, corporation organizational expenditures, and partnership organizational expenses (TD 9542) 39, 411 26 CFR 1.280C–4, revised; election of reduced research credit (TD 9539) 35, 179 26 CFR 1.355–0, –1, –2, amended; 1.355–0T, –2T, removed; guidance regarding the treatment of stock of a controlled corporation under section 355(a)(3)(B) (TD 9548) 46, 716 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 301.6707A–1, added; 301.6707–1T, removed; section 6707A and the failure to include on any return or state

November 28, 2011 ix 2011–48 I.R.B.