INCOME TAX—Cont.

amended; 301.7701–1, amended; 602.101, revised; section 482, methods to determine taxable income in connection with a cost sharing arrangement (TD 9568) 12, 499 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 1.482–7, amended; 1.482–7T, added; use of differential income stream as an application of the income method and as a consideration in assessing the best method (TD 9569) 11, 465 26 CFR 1.861–9T, amended; 1.861–11T, amended; reduction of foreign tax credit limitation categories under section 904(d) (TD 9571) 11, 468 26 CFR 1.863–7, amended; 1.863–7T, added; 1.871–15T, added; 1.871–16T, added; 1.881–2, amended; 1.881–2T, added; 1.1441–2, –3, –4, –7, amended; 1.144–2T, –3T, –4T, –7T, added; 1.1461–1, amended; 1.1461–1T, added; dividend equivalents from sources within the United States (TD 9572) 11, 471 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 26 CFR 1.6695–2, revised; tax return preparer penalties under section 6695 (TD 9570) 11, 479 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 Guidance for REIT investing in certain REMIC regular and

residual interests (RP 14) 3, 296 Section 304 transactions (Notice 15) 9, 495 Section 482, methods to determine taxable income in connection

with a cost sharing arrangement (TD 9568) 12, 499 Standard mileage rates, 2012 (Notice 1) 2, 260 Tax return preparer penalties under section 6695 (TD 9570) 11,

479 Technical Advice Memoranda (TAMs) (RP 2) 1, 92 Transitional relief for section 6045B issuer returns and state ments for 2011 organizational actions (Notice 11) 5, 346 Treasury inflation-protected securities issued at a premium (TD

9561. 5, 341 ; (REG–130777–11) 5, 347

2012–13 I.R.B. vi March 26, 2012