INCOME TAX—Cont.

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, –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 1.108–8, added; 1.704–2, amended; 1.721–1, amended; partnership discharge of indebtedness income (TD 9557) 51, 855 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