INCOME TAX—Cont.

ings 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 1.358–2, amended; corporate reorganizations; allocation of basis in “all cash D” reorganizations (REG101273–10) 51, 873 26 CFR 1.363–1, amended; effect of election on corporation, REG–158677–05, withdrawn (Ann 75) 48, 823 26 CFR 1.446–3, amended; 1.512(b)–1, amended; 1.863–7, amended; 1.954–2, amended; 1.988–1, amended; 1.1256(b)–1, added; 1.1256(g)–1, added;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 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:

1141, General Rules and Specifications for Forms W-2 and W-3 (RP 62) 52, 1032 1167, General Rules and Specifications for Substitute Forms and Schedules (RP 61) 52, 990 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns (RP 60) 52, 934 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

December 27, 2011 ix 2011–52 I.R.B.