INCOME TAX—Continued

Payment by electronic funds transfer (TD

Foreign losses and separate limitation

losses (TD 8833) 36, 338 NOL carryforwards and built-in losses

8828. 30, 120 Proposed regulations:

26 CFR 25.2702–3, amended; definition of a qualified interest in a grantor retained annuity trust and a grantor retained unitrust (REG– 108287–98) 28, 27 Qualified interest, defined (REG– 108287–98) 28, 27 Regulations:

26 CFR 25.7520–1T, corrected; valuation of annuities, interests for life or term of years, and remainder or reversionary interests (Ann 47) 28 , 29 26 CFR 25.6302–1, added; electronic funds transfers of tax (TD 8828) 30, 120 Valuation of annuities, etc. (Ann 47) 28,

(TD 8824) 29, 62 Cost-of-living adjustments, 2000 (RP 42)

Ground water for irrigation, Ogallala

46, 568 Credits:

Education credits; information report

4562, correction to recovery period for personal property (Ann 82) 32 , 244 5329, corrections to instructions (Ann 93) 36, 409 8853, corrections to instructions (Ann 93) 36, 409 10318, ground water for irrigation, obsolete (Ann 90) 36, 409 Individual development accounts (IDAs);

ing (Notice 37) 30, 124 Foreign tax credit:

Foreign losses and separate limita tion losses, consolidated returns (TD 8833) 36, 338 Income subject to separate limita tions (Ann 66) 27, 9 Work opportunity tax credit; welfare

gifts (RR 44) 44, 549 Individual retirement arrangements:

(Ann 106) 45, 561 Inflation-indexed debt instruments (TD

8838. 38, 424 Information reporting; payments of gross

proceeds to attorneys (Notice 53) 46, 565 Installment sales, depreciable real

Recharacterization (Ann 104) 44, 555 Recharacterizations and reconversions

to-work tax credit (Notice 51) 40, 447 Depletion:

29