INCOME TAX—Cont.

Procedure for obtaining automatic consent to change to the

method of accounting provided in sections 1.167(a)–4T, 1.168(i)–1T, 1.168(k)–7T, and 1.168(i)–8T (TD 9564) for taxable years beginning on or after January 1, 2012 (RP 20) 14, 700 Proposed Regulations:

26 CFR 1.162–3T, –4T, –11T, added; 1.165–2T, added; 1.167(a)–4T, –7T, –8T, added; 1.263(a)–1T, –2T, –3T, –6T, added; 1.263A–1T, added; 1.1016–3T, added; 1.162–11, amended; 1.165–2, amended; 1.167(a)–7, –8, amended; 1.168(i)–0, –1, amended; 1.263(a)–0, amended; 1.1016–3, amended; 1.162–6, removed; 1.162–3, –4, revised; 1.167(a)–4, revised, 1.263(a)–1, –2, –3, revised; guidance regarding deduction and capitalization of expenditures relating to tangible property (REG–168745–03) 14, 614 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, 497 26 CFR 1.704–1, amended; 1.909–0 thru 6, added; foreign tax credit splitting events (REG–132736–11) 15, 793 26 CFR 1.861–9, –11, revised; allocation and apportionment of interest expense (REG–113903–11) 11, 488 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, 489 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 26 CFR 1.6109–2, amended; furnishing identifying number of tax return preparer (REG–124791–11) 15, 791 Publications:

1141, general rules and specifcations for Forms W-2 and W-3, correction to RP 2011–62 (Ann 17) 18, 876 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