INCOME TAX—Cont.

ment any information required to be disclosed with respect to a reportable transaction (TD 9550) 47, 785 26 CFR 301.7502–1, amended; timely mailing treated as timely filing (TD 9543) 40, 470 26 CFR 301.7701–2, amended; 301.7701–2T, removed; disregarded entities, excise taxes and employment taxes (TD 9553) 48, 806 26 CFR 301.6707A–1, added; 301.6707–1T, removed; section 6707A and the failure to include on any return or statement any information required to be disclosed with respect to a reportable transaction (TD 9550) 47, 785 31 CFR 10.0 thru 10.8, 10.9, added; 10.20, 10.25, 10.30, 10.34, 10.36, 10.38, 10.50, 10.51, 10.53, revised; 10.60 thru 10.66, revised; 10.69, 10.72, revised; 10.76 thru 10.82, revised; 10.90, revised; regulations governing practice before the Internal Revenue Service (TD 9527) 27, 1 ; corrections (Ann 49) 36, 228 Regulations governing practice before the Internal Revenue Ser vice (TD 9527) 27, 1 ; corrections (Ann 49) 36, 228 Removal of regulatory references to credit ratings pursuant to

section 939A of the Dodd-Frank Act (TD 9533) 33, 139 ; (REG–118809–11) 33, 162 Retail inventory method (REG–125949–10) 45, 712 Revocations, exempt organizations (Ann 39) 28, 46 ; (Ann 45)

34, 178 ; (Ann 63) 41, 503 ; (Ann 70) 45, 715 ; (Ann 72) 47, 796 Safe harbor guidance with respect to section 1022 of the Code

(RP 41) 35, 188 Section 67 limitations on estates or trusts (REG–128224–06) 42,

533 Section 6402 claims for credit or refund (REG–137128–08) 28,

43 Section 6707A and the failure to include on any return or state ment any information required to be disclosed with respect to a reportable transaction (TD 9550) 47, 785 Solid waste disposal facility, tax-exempt bonds (TD 9546) 42,

505 Special per diem rates for 2011–2012 (Notice 81) 42, 513 Standard Industry Fare Level (SIFL) formula (RR 21) 40, 458 State and local bonds; volume cap and timing of issuing bonds

(Notice 63) 34, 172 Substitute Form 941, Schedule B (Form 941) and Schedule R

(Form 941) general rules and specifications (RP 39) 30, 68 Suspension of information reporting with respect to foreign fi nancial assets and certain interests in a PFIC (Notice 55) 29, 53 Swap exclusion for section 1256 contracts (REG–111283–11)

42, 573 Tax return preparer penalties under section 6695 (REG–140280–09) 45, 709 Tax treatment of employer-provided cell phones (Notice 72) 38,

407 Timely mailing treated as timely filing (TD 9543) 40, 470 Transitional penalty relief for information reporting relating to

payment card and third party network transaction (Notice 89) 46, 748