INCOME TAX—Cont.

1223, general rules and specifications for Forms W-2c and W-3c (RP 22) 17, 853 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 1.267(f)–1, amended guidance under section 267(f), deferral of loss on transactions (TD 9583) 18, 866 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, 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 1.642(c)–3, amended; 1.643(a)–5, amended; guidance under sections 642 and 643 (income ordering rules) (TD 9582) 18, 868 26 CFR 1.704–1, amended; 1.704–1T, added; 1.909–0T, –2T. –3T, –4T, –5T, –6T, added; foreign tax credit splitting events (TD 9577) 15, 730 26 CFR 1.706–1, amended; 1.901–2, amended; definition of a taxpayer (TD 9576) 15, 723 26 CFR 1.861–9T, amended; 1.1.861–11T, amended; reduction of foreign tax credit limitation categories under section 904(d) (TD 9571) 11, 471 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 1.863–10, added; 1.863–10T, removed; source of income from qualified fails charges (TD 9579) 16, 796 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

April 30, 2012 viii 2012–18 I.R.B.