INCOME TAX—Cont.

Nonconventional source fuel credit, 2011 section 45K inflation

adjustment factor, section 45K reference price (Notice 30) 18, 874 Notice seeking public comments on implementation of Rev. Rul.

2006–57 (Notice 38) 24, 1014 Physical inspection pilot program (Notice 18) 10, 438 Procedure for obtaining automatic consent to change to

the method of accounting provided in sections 1.162–3T, 1.162–4T, 1.263(a)–1T, 1.263(a)–2T, and 1.263(a)–3T (TD 9564) for taxable years beginning on or after January 1, 2012 (RP 19) 14, 689 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 Property transferred in connection with the performance of ser vices under section 83 (REG–141075–09) 25, 1028 Proposed Regulations:

26 CFR 1.83–3, amended; property transferred in connection with the performance of services under section 83 (REG–141075–09) 25, 1028 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 1.162–31, added; 1.262–1, amended; local lodging expenses (REG–137589–07) 21, 942 26 CFR 1.275–7, revised; treasury inflation-protected securities issued at a premium (REG–130777–11) 5, 347 26 CFR 1.312–11, amended; 1.381(c)(2)–1(d), removed; allocation of earnings and profits in tax-free transfers from one corporation to another (REG–141268–11) 19, 896 26 CFR 1.337(d)–7, amended; certain transfers of property to regulated investment companies (RICs) and real estate investment trusts (REITs) (REG–139991–08) 21, 945 26 CFR 1.338–1, amended; 1.1502–41A, revised; 1.1502–77, amended; 1.1502–77B, added; agency for a consolidated group (REG–142651–07) 25, 1020 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 consider