INCOME TAX—Cont.

Forms:

1097, 1098, 3921, 3922, 5498, 8935, and W-2, requirements for filing electronically; correction to Rev. Proc. 2011–40 (Ann 2) 2, 285 Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

January (RR 2) 3, 286 Letters rulings:

And determination letters, areas which will not be issued

from:

Associate Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 113 Associate Chief Counsel (International) (RP 7) 1, 232 And information letters issued by Associate Offices, determi nation letters issued by Operating Divisions (RP 1) 1, 1 Maximum vehicle values, special valuation rules, 2012 (RP 13)

3, 295 Proposed Regulations:

26 CFR 1.275–7, revised; treasury inflation-protected securities issued at a premium (REG–130777–11) 5, 347 26 CFR 1.382–3, amended; application of the segregation rules to small shareholders (REG–149625–10) 2, 279 26 CFR 1.6045–1, amended; 1.6045A–1, amended; 1.6045B–1, amended; basis reporting by securities brokers and basis determination for debt instruments and options (REG–102988–11) 4, 326 Publication 1220, specifications for filing forms 1097, 1098,

3921, 3922, 5498, 8935, and W-2 electronically; correction to Rev. Proc. 2011–40 (Ann 2) 2, 285 Recurring item exception (RR 1) 2, 255 Regulations:

26 CFR 1.45D–1, added; 1.45D–1, amended; new markets tax credit (TD 9560) 4, 299 26 CFR 1.275–7T, added; treasury inflation-protected securities issued at a premium (TD 9561) 5, 341 26 CFR 1.881–3, amended; conduit financing arrangements (TD 9562) 5, 339 26 CFR 300.0, amended; 300.12, revised; 300.13, added; user fee to take the registered tax return preparer competency examination (TD 9559) 2, 252 26 CFR 901.11, amended; regulations governing the performance of actuarial services under the Employee Retirement Income Security Act (ERISA) of 1974; correction (Ann 4) 4, 335 ; correction (Ann 5) 5, 348 Regulations governing the performance of actuarial services un der the Employee Retirement Income Security Act (ERISA) of 1974; correction (Ann 4) 4, 335 ; correction (Ann 5) 5, 348 Safe harbor reporting:

Eligible REMICs required to report on Schedule Q informa tion with respect to REMIC assets (Notice 5) 3, 291 Guidance for REIT investing in certain REMIC regular and

residual interests (RP 14) 3, 296 Standard mileage rates, 2012 (Notice 1) 2, 260 Technical Advice Memoranda (TAMs) (RP 2) 1, 92