INCOME TAX—Cont.

26 CFR 1.1471–1, removed; 1.1471–0, added, 1.1471–1, added; 1.1471–2, added; 1.1471–3, added; 1.1471–4, added; 1.1471–5, added; 1.1474–6, added; 1.1472–1, added; 1.1473–1, added; 1.1474–1, added; 1.1474–2, added; 1.1474–3, added; 1.1474–5, added; 1.1474–5, added; 1.1474–6, added; 1.1471–7, added; 301–1474–1, added; by foreign financial institutions and withholding on payments to foreign financial institutions and other foreign entities (TD 9610) 15, 765 26 CFR 1.6045–1 amended; 26 CFR 1.6045A–1 amended; 26 CFR 1.6045B–1 amended; 26 CFR 1.1275–3 amended; broker basis reporting for debt instruments and options (TD 9616) 20, 1097 ; (REG–154563–12) 20, 1097 26 CFR 1.6654–2, revised; 1.6654–2T, removed; reduced 2009 estimated income tax payments for individuals with small business income (TD 9613) 15, 900 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 Revocations, exempt organizations (Ann 31) 21, 1135, (Ann 32)

22, 1192 Rules for certain reserves (Notice 19) 14, 743 Section 1446 tax for fiscal year partnerships in 2013 (Ann 30)

21, 1134 Shared responsibility payment for not maintaining minimum es sential coverage (TD 9611) 13, 699 ; (REG–148500–12) 13, 716 ; correction (Ann 27) 17, 981 Standard Industry Fare Level (SIFL) (RR 8) 15, 763 Substitute forms, W-2 (Copy A) and W-3 (RP 18) 8, 503 Tangible property, guidance regarding deduction and capitaliza tion of expenditures related to, corrections (Ann 7) 3, 308 ; (Ann 4) 4, 440 Taxable medical devices; correction (Ann 23) 16, 940 Tax conventions:

U.S.-Norway agreements:

Regarding fiscally transparent entities (Ann 14) 11, 651 Regarding offshore activities (Ann 16) 14, 738 Regarding the sourcing of remuneration for government

services and social security payments (Ann 5) 3, 306 Technical Advice Memoranda (TAMs) (RP 2) 1, 92 Transition relief for submitting Form 8850 as a result of the

American Taxpayer Relief Act (Notice 14) 13, 712 Treasury inflation-protected securities issued at a premium, bond

premium carryforward (TD 9609) 12, 655 ; (REG–140437–12) 12, 676 Treatment of grantor of an option on a partnership interest

(REG–106918–08) 13, 714 Truncated taxpayer identification numbers (REG–148873–09) 7,

494 Use of controlled corporations to avoid the application of section

304 (TD 9606) 11, 586

May 28, 2013 viii 2013–22 I.R.B.