INCOME TAX—Cont.

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 Physical inspection pilot program (Notice 18) 10, 438 Proposed Regulations:

26 CFR 1.275–7, revised; treasury inflation-protected securities issued at a premium (REG–130777–11) 5, 347 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; material participation of limited partners (REG–109369–10) 9, 434 26 CFR 1.482–7, amended; use of differential income stream as an application of the income method and as a consideration in assessing the best method (REG–145474–11) 11, 495 26 CFR 1.861–9, –11, revised; allocation and apportionment of interest expense (REG–113903–11) 11, 486 26 CFR 1.863–7, amended; 1.871–15, –16, added; 1.881–2, added; 1.892–3, added; 1.894–1, added; 1.1441–2, –3, –4, –6, –7, amended; 1.1461.1, amended; dividend equivalents from sources within the United States (REG–120282–10) 11, 487 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 1.104–1, revised; damages received on account of personal physical injuries or physical sickness (TD 9573) 12, 498 26 CFR 1.275–7T, added; treasury inflation-protected securities issued at a premium (TD 9561) 5, 341 26 CFR 1.367(a)–1, –1T, amended; 1.482–0, –1, –2, –4, –5, –8, –9, amended; 1.482–0T, –1T, –2T, –4T, –7T, –8T, –9T, removed; 1.482–7, added; 1.861–17, amended; 1.6662–6,