INCOME TAX—Continued INCOME TAX—Continued INCOME TAX—Continued

26 CFR 1.663(c)–1, amended; 1.663(c)–2, revised; 1.663(c)–3, amended; 1.663(c)–4, redesignated; 1.663(c)–4, added; 1.663(c)–5, amended; 1.663(c)–6, added; separate share rules applicable to estates (REG–114841–98) 11, 41 26 CFR 1.861–8, amended; 1.865–1, added; 1.865–2, amended; allocation of loss with respect to stock and other personal property (REG– 106905–98) 11, 39 26 CFR 1.1291–8, withdrawn; markto-market elections for RICs (INTL–941–86) 24, 49 26 CFR 1.1296(e)–1, added; passive foreign investment companies; definitions of marketable stocks (REG– 113744–98), 10, 59; correction (Ann. 35) 14, 22 26 CFR 1.1362–3, amended; 1.1502– 76, amended; acquisition of an S corporation by a member of a consolidated group (REG–106219–98) 9, 51 26 CFR 1.1502–3, amended; 1.1502– 9A, amended; new 1.1502–9, added; consolidated overall foreign losses and separate limitation losses (REG– 106902–98) 8, 57 26 CFR 1.1502–13, amended; intercompany transactions (REG– 105964–98) 12, 22 26 CFR 1.6041–3, effective 1/1/2000, amended; 1.6041–3, in effect as of 5/21/99, amended; 1.6045–5, added; reporting of payments to attorneys (REG–105312–98) 23, 14 26 CFR 1.6049–7(g), removed; real estate mortgage investment conduits (REMICs); reporting requirements (REG–100905–97) 22, 10 26 CFR 1.6302–4, revised; 20.6302–1, added; 25.6302–1, added; 31.6302–1, amended; 40.6302(a)–1, added; electronic funds transfers of federal deposits (REG–100729–98) 14, 9 26 CFR 1.6695–1, amended; retention of income tax return preparer’s signature (REG–106386–98) 12, 15 26 CFR 1.6695–2, added; preparer due diligence requirements for determining earned income credit eligibility (REG–120168–97) 12, 16

come figures (RP 22) 15, 5

26 CFR 1.7701(1)–3, added; 1.1441–7, amended; recharacterizing financing arrangements involving fast-pay stock (REG–104072–97) 11, 12 ; correction (Ann. 30) 13, 26 26 CFR 54.4980B, amended; continuation coverage requirements of group health plans (REG–121865–98) 8, 63 26 CFR 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of Census (REG– 121806–97) 10, 46 26 CFR 301.6103(k)(9)–1, added; 301.6311–1(a)(1)(i), amended; payment of tax by credit card or debit card (REG–111435–98) 7, 55 26 CFR 301.6221–1, amended; 301.6223(c)–1, amended; 301.6224(c)–3, amended; 301.6229(b)–2, added; 301.6229(f)– 1, added; 301.6231(a)(1)–1, amended; 301.6231(a)(6)–1, amended; 301.6231(a)(7)–1, amended; modifications and additions to the unified partnership audit procedures (REG– 106564–98) 10, 53 26 CFR 301.6320–1, added; notice and opportunity for hearing upon filing of notice of lien (REG–116824–98) 7, 57 26 CFR 301.6330–1, added; notice and opportunity for hearing prior to levy (REG–117620–98) 7, 59 26 CFR 301.7502–1, revised; 301.7502–2, added; Timely mailing treated as timely filing / electronic postmark (REG–115433–98) 9, 54 26 CFR 801.0–1 thru 801.0–5, and intermediary sections, added; establishment of a balanced measurement system (REG–119192–98) 11, 45 Proposed update of Rev. Proc. 65–17

Refunds and credits:

Period of limitations, financial disabil

ity (RP 21) 17, 18 Regulations:

(Ann. 1) 2, 41 Publications:

547 Revised (Ann. 33) 14, 21 584 Revised (Ann. 33) 14, 21 954 Revised (Ann. 26) 14, 20 Qualified intermediary:

Model withholding agreement (Notice

8. 5, 26 Section 1441 extension to 2001 (Notice

26 CFR 1.61–8, revised; 1.451–1(g), added; 1.461–1, –4, amended; 1.467–0 through 1.467–9, added; treatment of rent and interest under certain agreements for the lease of tangible property (T.D. 8820) 24, 3 26 CFR 1.79–1(d)(7), revised; 1.79–3, amended; group-term life insurance; uniform premiums (T.D. 8821) 25, 3 26 CFR 1.170A–6, amended; 1.170A–12T, added; 1.642(c)–6, –6A, amended; 1.642(c)–6T, added; 1.664–4, –4A, amended; 1.664–4T, added; 1.7520–1, amended; 1.7520– 1T, added; valuation of annuities, interests for life or term of years, and remainder or reversionary interests (T.D. 8819) 20 , 5 26 CFR 1.148–5(d)(6)(iii), revised; 1.148–5(e)(2)(iv), added; arbitrage restrictions on tax-exempt bond (T.D. 8801) 4, 5 26 CFR 1.195–1, added; election to amortize start-up expenditures for active trades or businesses (T.D. 8797) 5, 5 26 CFR 1.337(d)–4, added; certain asset transfers to a tax-exempt entity (T.D. 8802) 4, 10 26 CFR 1.408A–0 through –9, and intermediary sections, added; Roth IRAs (T.D. 8816) 8, 4 26 CFR 1.469–10, revised; 1.7704–3, added; certain investment income under the qualifying income provisions and the application of the passive activity loss rules to publicly traded partnerships (T.D. 8799) 6, 12 26 CFR 1.664–1(a)(7), (d)(1)(iii), (f)(4), added; 1.664–2(a)(1)(i), revised; 1.664–3, amended; 25.2702– 1(c)(3), revised; charitable remainder trusts and special valuation rules for transfers of interests in trusts (T.D. 8791) 5, 7 26 CFR 1.861–8, amended; 1.861–8T, amended; 1.865–1T, added; 1.865–2, added; 1.865–2T, added; 1.904–0, amended; 1.904–4, amended; allocation of loss with respect to stocks

25. 20, 75 Qualified mortgage bonds, median in

1999–27 I.R.B. 17 July 6, 1999