INCOME TAX—Cont.

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 Regulations pertaining to the disclosure of return information to

carry out eligibility requirements for health insurance affordability programs (REG–119632–11) 23, 978 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 Safe harbor reporting:

Eligible REMICs required to report on Schedule Q informa tion with respect to REMIC assets (Notice 5) 3, 291 Guidance for REIT investing in certain REMIC regular and

residual interests (RP 14) 3, 296 Section 304 transactions (Notice 15) 9, 495 Section 482, methods to determine taxable income in connection

with a cost sharing arrangement (TD 9568) 12, 499 Source of income from qualified fails charges (TD 9579) 16, 796 Standard industry fare level (SIFL) (RR 10) 14, 614 Standard mileage rates, 2012 (Notice 1) 2, 260 Student loan bonds (Ann 14) 14, 721 Substitute forms, W-2c and W-3c, general rules and specifica tions (RP 22) 17, 853 Tax conventions:

U.S.–Germany agreement on pensions (Ann 21) 19, 898 Tax return preparer penalties under section 6695 (TD 9570) 11,

479 Technical Advice Memoranda (TAMs) (RP 2) 1, 92 Transitional relief for section 6045B issuer returns and state ments for 2011 organizational actions (Notice 11) 5, 346 Treasury inflation-protected securities issued at a premium (TD

9561. 5, 341 ; (REG–130777–11) 5, 347 Treatment of gain recognized with respect to stock in certain for eign corporations upon distributions (TD 9585) 21, 935 Updating of employer identification numbers (REG-135491-10)

17, 803 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 ; (REG–145474–11) 11, 497

2012–26 I.R.B. xi June 25, 2012