INCOME TAX—Cont. — Internal Revenue Bulletin 2011-52

Documentation requirements under section 6050W for U.S. pay ors making payment outside the U.S. to an offshore account (Notice 71) 37, 233 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property acquired from decedents who died in 2010 (Notice 76) 40, 479 Effect of election on corporation, REG–158677–05, withdrawn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

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 1096, 1098, 1099, 5498, and certain other information returns (RP 60) 52, 934 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 W-2 and W-3, general rules and specifications (RP 62) 52,

1032 General welfare exclusion (Notice 94) 49, 834 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

2011–52 I.R.B. viii December 27, 2011