INCOME TAX—Cont.

26 CFR 1.368–1, amended; corporate reorganizations, guidance on the measurement of continuity of interest (REG–124627–11) 8, 417 26 CFR 1.382–3, amended; application of section 382 segregation rules to small shareholders (REG–149625–10) 2, 279 26 CFR 1.469–0, amended; 1.469–5, –5T, –9, revised; passive activity losses and credits limited (REG–109369–10) 9, 434 26 CFR 1.6038D–0 thru –8, added; reporting of specified foreign financial assets (REG–130302–10) 8, 412 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 Publications:

1187, specifications for filing Form 1040-S, foreign person’s U.S. source income subject to withholding, electronically; correction (Ann 6) 6, 366 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 ; correction (Ann 6) 6, 366 1239, specifications for filing Form 8027, employer’s annual information return of tip income and allocated tips, electronically; correction (Ann 6) 6, 366 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 1.368–1, amended; 1.368–1T, removed; corporate reorganizations, guidance on the measurement of continuity of interest (TD 9565) 8, 378 26 CFR 1.881–3, amended; conduit financing arrangements (TD 9562) 5, 339 26 CFR 1.954–3, amended; 1.954–3T, removed; guidance regarding foreign base company sales income (TD 9563) 6, 354 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 26 CFR 1.6038D–0T, thru –8T, added; reporting of specified foreign financial assets (TD 9567) 8, 395 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 Reporting of specified foreign financial assets (TD 9567) 8, 395 ;

(REG–130302–10) 8, 412 Safe harbor reporting:

Eligible REMICs required to report on Schedule Q informa tion with respect to REMIC assets (Notice 5) 3, 291

2012–9 I.R.B. v February 27, 2012