INCOME TAX—Cont.

ation 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 1.965–2, amended; modifications to definition of United States property (REG–107548–11) 23, 977 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 26 CFR 301.6103(I)(21)–1, added; regulations pertaining to the disclosure of return information to carry out eligibility requirements for health insurance affordability programs (REG–119632–11) 23, 978 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 1.36B–0, –5, added; 1.6011–8, added; 1.6012–1, added; 602.101, amended; health insurance premium tax credit (TD 9590) 24, 986 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 1.163–11, added; 1.163–11T, removed; allocation of mortgage insurance premiums (TD 9588) 23, 969 26 CFR 1.267(f)–1, amended guidance under section 267(f), deferral of loss on transactions (TD 9583) 18, 866

June 25, 2012 x 2012–26 I.R.B.