INCOME TAX—Cont.

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, 873 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 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 1.42–18, added; 602.101, amended; section 42 qualified contract provisions (TD 9587) 22, 953 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, 869 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