INCOME TAX—Cont.

26 CFR 1.358–2, amended; 1.358–2T, added; corporate reorganizations; allocation of basis in “all cash D” reorganizations (TD 9558) 51, 859 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 26.6011–4, added; 301.6111–3, amended; 301.6112–1, amended; disclosure of listed transactions and transactions of interest (TD 9556) 51, 862 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 statement 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 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 de minimis partner rule (REG–109564–10) 50, 852 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 ; (Ann 76) 50, 854

2011–52 I.R.B. x December 27, 2011