INCOME TAX—Cont.

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 1.1248–1, amended; 1.1248–1T, removed; treatment of gain recognized with respect to stock in certain foreign corporations upon distributions (TD 9585) 21, 935 26 CFR 1.6038D–0T thru –8T, added; reporting of specified foreign financial assets (TD 9567) 8, 395 26 CFR 1.6049–4, revised; 1.6049–5, –6, amended; 1.6049–8, revised; 31.3406(g)–1, revised; guidance on reporting of interest paid to nonresident aliens (TD 9584) 20, 900 26 CFR 1.6695–2, revised; tax return preparer penalties under section 6695 (TD 9570) 11, 479 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 301.6109–1, amended; updating of employer identification numbers (REG–135491–10) 17, 803 26 CFR 301.7623, amended; rewards and awards for information relating to violations of internal revenue laws (TD 9580) 17, 801 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 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 deposit interest, exchange of information (RP 24) 20,

913 Reporting of specified foreign financial assets (TD 9567) 8, 395 ;

(REG–130302–10) 8, 412 Request for comments on reporting by applicable large employ ers on health insurance coverage under employer-sponsored plans (Notice 33) 20, 911 Rewards and awards for information relating to violations of in ternal revenue laws (TD 9580) 17, 801 Revocations, exempt organizations (Ann 15) 15, 794 ; (Ann 18)

16, 845 ; (Ann 20) 18, 876 ; (Ann 22) 19, 899

2012–22 I.R.B. ix May 29, 2012