INCOME TAX—Cont.

26 CFR 1.761–3, amended; 1.1234–3, amended; treatment of grantor of an option on a partnership interest (REG–106918–08) 13, 714 26 CFR 1.5000A–0 thru –5, added; shared responsibility payment for not maintaining minimum essential coverage (REG–148500–12) 13, 716 26 CFR 1.6042–4, amended; 1.6043–4, amended; 1.6044–5, amended; 1.6045–2 thru 5, amended; 1.6049–6, amended; 1.6050A–1, amended; 1.6050E–1, amended; 1.6050N–1, amended; 1.6050P–1, amended; 1.6050S–1, –3, amended; 301.6109–4, added; truncated taxpayer identification numbers (REG–148873–09) 7, 494 26 CFR 301.7623–1, revised; 301.7623–2 thru –4, added; 301.6103(h)(4)–1, added; awards for information relating to detecting underpayments of tax or violations of the Internal Revenue laws (REG–141066–09) 3, 289 Publications:

1141, General Rules and Specifications for Form W-2 and W-3 (RP 18) 8, 503 1167, General Rules and Specifications for Forms and Schedules (RP 17) 11, 612 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically, correction (Ann 3) 2, 271 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941), and Schedule R (Form 941), correction (Ann 11) 6, 483 Qualified board or exchange (RR 5) 9, 525 Qualifying advanced coal project program (Ann 2) 2, 271 Regulations:

26 CFR 1.36B–2, amended; affordability of employer-sponsored coverage for related individuals in determining premium tax credit eligibility (TD 9611) 13, 699 26 CFR 1.171–1, amended; 1.704–1, –3, amended; 1.1721–2, added; 1.761–3, added; 1.1272–1, amended; 1.1273–2, amended; 1.1275–4, amended; noncompensatory partnership options (TD 9612) 13, 678 26 CFR 1.171–2T, added; 1.171–3, amended; 1.1275–7, amended; 1.1275–7T, removed; bond premium carryforward (TD 9609) 12, 655 26 CFR 1.181–0, amended; 1.181–0T, removed; 1.181–1, amended; 1.181–1T, amended; 1.181–6, amended; 1.181–6T, removed; deductions for qualified film and television production costs (TD 9603) 3, 273 26 CFR 1.304–4, revised; 1.304–4T, removed; use of controlled corporations to avoid the application of section 304 (TD 9606) 11, 586 26 CFR 1.704–1(b)(2)(iii)(e), revised; applicability of de minimis partner rule (TD 9607) 6, 469 26 CFR 301.7216–0, amended; 301.7216–0T, removed; 301.7216–2, amended; 301.7216–2T, removed; guidance to tax return preparers, consents to disclose and consents to use tax returns information in the Form 1040 series, update to Rev. Proc. 2008–35 (TD 9608) 3, 275 Substitute forms: W-2 (Copy A) and W-3 (RP 18) 8, 503