INCOME TAX—Cont.

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 Qualified exempt facility bonds (Notice 39) 25, 1252 Qualified residential rental projects (Notice 39) 25, 1252 Qualifying advanced coal project program (Ann 2) 2, 271 Reduced 2009 estimated income tax payments for individuals

with small business income (TD 9613) 15, 900 Regulations:

26 CFR 1.36B–2, amended; shared responsibility payment for not maintaining minimum essential coverage (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 1.181–0, 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 1.336–0 through 1.336–5 added; 1.338–0, 1.338–1, and 1.338–5 amended; 1.901–2 amended; 1.1502–13 amended; election to treat certain sales, exchanges, and distributions of the stock of a domestic corporation as a sale of its assets (TD 9619) 24, 1212 26 CFR 1.367(a)–1, –3, amended; 1.367(a)–7, added; 1.367–8, amended; 1.367(b)–0, amended; 1.367–4, amended; 1.367(e)–1, amended; 1.1248–1 revised; 1.1248–6, amended; 1.1248(f)–1, added; 1.1248(f)–2, added; 1.1248(f)–3, added; 1.6038B–1, revised; 1.1602–101, added; corporations, certain outbound property transfers by domestic corporations; certain stock distributions by domestic corporations (TD 9614) 17, 947 26 CFR 1.367(a)-3T revised; 1.367(a)-6T revised; 1.1248(f)-3T added; 1.6038B-1T revised; corporations, indirect stock transfers and the coordination rule exceptions; transfers of stock or securities in outbound asset reorganizations (TD 9615) 19, 1026 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, 1061 ; (REG-154563–12) 20, 1097

2013–26 I.R.B. viii June 24, 2013