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

1.6038B–1, –1T, amended; treatment of distribution to foreign persons under sections 367(e)(1) and (2) (TD 8834) 34, 251 26 CFR 1.382–5T redesignated as 1.382–5, amended; 1.382–8T redesignated as 1.382–8, amended; 1.382–1, –2, –2T, –4, amended; application of section 382 in short taxable years and with respect to controlled groups (TD 8825) 28, 19 ; correction (Ann 100) 42, 522 26 CFR 1.453–12, added; capital gains, installment sales (TD 8836) 37, 411 26 CFR 1.643(h)–1, added; 1.671–2(e), revised; 1.671–2T, added; 1.672(f)–1 through –5, added; inbound grantor trusts with foreign grantors (TD 8831) 34, 264 26 CFR 1.904–4, corrected; income subject to separate limitations (Ann 66) 27, 9 26 CFR 1.904–5, amended; 1.904–5T, removed; 1.954–1, amended; 1.954– 1T, –2T, removed; 1.954–9T, removed; 301.7701–3, amended; 301.7701–3T, removed; removal of regulations providing guidance under subpart F relating to partnerships and branches (TD 8827) 30, 120 ; correction (Ann 111) 47, 587 26 CFR 1.1271–0, amended; 1.1275–2, amended; 1.1275–2(T), added; 1.1275–7, amended; reopenings of Treasury securities (TD 8840) 47, 575 26 CFR 1.1275–7T redesignated as 1.1275–7; 1.1286–2T redesignated as 1.1286–2 and amended; 1.148–4, amended; 1.163–13, amended; 1.171–3, amended; 1.1271–0(b), amended; 1.1275–4, amended; inflation-indexed debt instruments (TD 8838) 38, 424 26 CFR 1.1362–3, amended; 1.1502–76, amended; acquisition of an S corporation by a consolidated group (TD 8842) 47, 576 26 CFR 1.1397E–1T, amended; qualified zone academy bonds; obligations of states and political subdivisions (TD 8826) 29, 107 26 CFR 1.1502–9T, removed; 1.1502–3T, amended; 1.1502–9 redesignated as 1.1502–9A and amended; 1.1502–9, added; overall

foreign losses and separate limitation losses (TD 8833) 36, 338 26 CFR 1.1502–15T, –21T, –22T, –23T, removed; 1.1502–1, amended; 1.1502–15, –21, –22, –23, added; consolidated returns–limitations on the use of certain losses and deductions (TD 8823) 29, 34; correction (Ann 86) 35, 332 26 CFR 1.1502–90T redesignated as 1.1502–90A; 1.1502–91T through –99T, removed; 1.1502–90 through –99, added; 1.1502–91A through –99A, added; 1.1502–20, amended; limitations on net operating loss carryforwards and certain built-in losses and credits following an ownership change of a consolidated group (T.D 8824) 29, 62 26 CFR 1.6031–1, removed; 1.6031(a)–1, added; 1.6063–1, amended; 301.6031–1, removed; 301.6031(a)–1, added; 602.101(b), amended; partnership filing requirement (TD 8841) 48, 593 26 CFR 1.6109–2, paragraph (a), revised and paragraph (d), added; 1.6109–2T, added; alternative identifying numbers for income tax return preparers (TD 8835) 35, 317 26 CFR 1.6302–4, revised; electronic funds transfers of federal deposits (TD 8828) 30, 120 26 CFR 301.6011–3, added; 301.6721–1, amended; magnetic media requirements for partnership returns (TD 8843) 48, 590 26 CFR 301.6109–1T, –3T, removed; 301.6109–1, amended; 301.6109–3, added; 602.101(b), amended; IRS adoption taxpayer identification numbers (TD 8839) 41, 498 26 CFR 301.6311–2T, corrected; payment by credit card and debit card (Ann 75) 30, 134 26 CFR 301.6402–5(h), added; 301.6402–6(n), revised; Tax Refund Offset Program revised (TD 8837) 38, 426 26 CFR 301.7122–1, removed; 301.7122–0T and –1T, added; compromise of tax liabilities (TD 8829) 32, 235 26 CFR 602.101, corrected; requirements respecting the adoption or change of accounting method; exten

sion of time to make elections (Ann 73) 30, 133 26 CFR 801.1–6, added; establishment of a balanced measurement system for the IRS (TD 8830) 38, 430 Regulated investment companies;

preferential dividends (RP 40) 46, 565 Return preparers, identifying number (TD

8835. 35, 317 ; (REG–105237–99) 35, 331 S corporation; acquisition by a con solidated group (TD 8842) 47, 576 Short tax year, controlled group (TD

8836. 28, 19; correction (Ann 100) 42, 522 Standard Industry Fare Level (SIFL) rates

for the second half of 1999 (RR 33) 34, 251 Start-up expenditures (RR 23) 20, 3 ; cor rection (Ann 89) 36, 408 Student loan interest; information re

porting (Notice 37) 30, 124 Subpart F:

Hybrid transactions (REG–113909–98)

30, 125 Partnerships and branches:

Guidance (REG–113909–98) 30,

125 Temporary regulations removed (TD

8827. 30, 120 ; correction (Ann
8828. 47, 587 Substitute forms; 1096, 1098, 1099, 5498

and W-2G; rules and specifications (RP 34) 40, 450 Tax conventions:

Guidance concerning a competent au

thority agreement between the U.S. and Canada relating to Article XXI of the tax convention (Notice 47) 36, 391 Tax-exempt bond:

Arbitrage restrictions (Ann 74) 30, 133 Investment-type property, definition for

arbitrage and related restrictions (REG–113526–98) 37, 417 Tax refund offset program (TD 8837) 38,

426 Taxes compromise of (TD 8829) 32, 235;

(REG–116991–98) 32, 242 Taxpayer confidentiality; Department of

Treasury study (Ann 101) 43, 544 Treasury securities and other debt

instruments; reopenings (TD 8840) 47, 583 ; (REG–115932–99) 47, 575 Valuation of a remainder interest

(Ann 47) 28, 29

December 6, 1999 vii 1999–49 I.R.B.