PART II

2. Does the Plan limit transfers to “Excess Assets” as defined in § 420(e)(2) of the Code? Yes No _______

3. Does the Plan provide that only one transfer may be made in a taxable year (except with regard to transfers relating to prior years pursuant to § 420(b)(4) of the Code)? Yes No _______

4. Does the Plan provide that the amount transferred shall not exceed the amount reasonably Yes No _______ estimated to be paid for qualified current retiree health liabilities?

5. Does the Plan provide that no transfer will be made after December 31, 2005? Yes No _______

6. Does the Plan provide that transferred assets and income attributable to such assets shall be Yes No _______ used only to pay qualified current retiree health liabilities for the taxable year of transfer?

7. Does the Plan provide that any amounts transferred (plus income) that are not used to pay Yes No _______ qualified current retiree health liabilities shall be transferred back to the defined benefit

2000–1 I.R.B. 225 January 3, 2000

portion of the Plan?

8. Does the Plan provide that amounts paid out of a health benefits account will be treated Yes No _______ as paid first out of transferred assets and income attributable to those assets?

9. Does the Plan provide that participants’ accrued benefits become nonforfeitable on a Yes No _______ termination basis (i) immediately prior to transfer, or (ii) in the case of a participant who separated within 1 year before the transfer, immediately before such separation?

10. In the case of transfers described in § 420(b)(4) of the Code relating to 1990, does the Yes No _______ Plan provide that benefits will be recomputed and become nonforfeitable for participants who separated from service in such prior year as described in § 420(c)(2)?

11. Does the Plan provide that transfers will be permitted only if each group health plan Yes No _______ or arrangement contains provisions satisfying § 420(c)(3) of the Code, as amended by TREA ‘99?

12. Does the Plan define “applicable employer cost”, “cost maintenance period” and Yes No _______ “benefit maintenance period”, as needed, consistently with § 420(c)(3) of the Code, as amended by TREA ‘99?

13. Do the Plan’s provisions reflect the transition rule in § 535(c)(2) of TREA ‘99, Yes No _______ if applicable?

14. Does the Plan provide that transferred assets cannot be used for key employees? Yes No _______

January 3, 2000 226 2000–1 I.R.B.

(3) Section 954. - Foreign Base Company Income. - The effective rate of tax that a foreign country will impose on income.

(4) Section 1503(d).-Dual Consolidated Loss.-Whether the conditions under the regulations for excepting a net operating loss of a dual resident corporation from the definition of a dual consolidated loss, or for rebutting the presumption that an event constitutes a triggering event for purposes of § 1.1503–2(g)(2)(iii)(B), are satisfied.

.02 General Areas. (1) The prospective application of the estate tax to the property or the estate of a living person, except that rulings may be issued on any international issues in a ruling request accepted pursuant to Rev. Proc. 88–50, 1988–2 C.B. 711, and section 5.05 of Rev. Proc. 2000–1.

(2) The federal tax consequences of proposed federal, state, local, municipal, or foreign legislation.

(3) Whether reasonable cause exists under Subtitle F (Procedure and Administration) of the Code.

(4) Whether a proposed transaction would subject a taxpayer to criminal penalties.

(5) Any area where the ruling request does not comply with the requirements of Rev. Proc. 2000–1.

(6) Any area where the same issue is the subject of the taxpayer’s pending request for competent authority assistance under a United States tax treaty.

(7) A “comfort” ruling will not be issued with respect to an issue that is clearly and adequately addressed by statute, regulations, decisions of a court, tax treaties, revenue rulings, or revenue procedures absent extraordinary circumstances (e.g., a request for a ruling required by a governmental regulatory authority in order to effectuate the transaction.)

Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect:

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it ap

The following abbreviations in current use and for- merly used will appear in material published in the Bulletin.

A —Individual. Acq. —Acquiescence. B —Individual. BE —Beneficiary. BK —Bank. B.T.A. —Board of Tax Appeals. C. —Individual. C.B. —Cumulative Bulletin. CFR —Code of Federal Regulations. CI —City. COOP —Cooperative. Ct.D. —Court Decision. CY —County. D —Decedent. DC —Dummy Corporation. DE —Donee. Del. Order —Delegation Order. DISC —Domestic International Sales Corporation. DR —Donor. E —Estate. EE —Employee.

plies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in law or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in the new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the

E.O. —Executive Order. ER —Employer. ERISA —Employee Retirement Income Security Act. EX —Executor. F —Fiduciary. FC —Foreign Country. FICA —Federal Insurance Contribution Act. FISC —Foreign International Sales Company. FPH —Foreign Personal Holding Company. F.R. —Federal Register. FUTA —Federal Unemployment Tax Act. FX —Foreign Corporation. G.C.M. —Chief Counsel’s Memorandum. GE —Grantee. GP —General Partner. GR —Grantor. IC —Insurance Company. I.R.B. —Internal Revenue Bulletin. LE —Lessee. LP —Limited Partner. LR —Lessor. M —Minor. Nonacq. —Nonacquiescence. O —Organization. P —Parent Corporation.

new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

PHC —Personal Holding Company. PO —Possession of the U.S. PR —Partner. PRS —Partnership. PTE —Prohibited Transaction Exemption. Pub. L. —Public Law. REIT —Real Estate Investment Trust. Rev. Proc. —Revenue Procedure. Rev. Rul. —Revenue Ruling. S —Subsidiary. S.P.R. —Statements of Procedral Rules. Stat. —Statutes at Large. T —Target Corporation. T.C. —Tax Court. T.D. —Treasury Decision. TFE —Transferee. TFR —Transferor. T.I.R. —Technical Information Release. TP —Taxpayer. TR —Trust. TT —Trustee. U.S.C. —United States Code. X —Corporation. Y —Corporation. Z —Corporation.

January 3, 2000 i 2000–1 I.R.B.

Numerical Finding List ¹

Bulletins 1999–27 through 1999–52

Announcements: 99–47, 1999–28 I.R.B. 29 99–64, 1999–27 I.R.B. 7 99–65, 1999–27 I.R.B. 9 99–66, 1999–27 I.R.B. 9 99–67, 1999–28 I.R.B. 31 99–68, 1999–28 I.R.B. 31 99–69, 1999–28 I.R.B. 33 99–70, 1999–29 I.R.B. 118 99–71, 1999–31 I.R.B. 223 99–72, 1999–30 I.R.B. 132 99–73, 1999–30 I.R.B. 133 99–74, 1999–30 I.R.B. 133 99–75, 1999–30 I.R.B. 134 99–76, 1999–31 I.R.B. 223 99–77, 1999–32 I.R.B. 243 99–78, 1999–31 I.R.B. 229 99–79, 1999–31 I.R.B. 229 99–80, 1999–34 I.R.B. 310 99–81, 1999–32 I.R.B. 244 99–82, 1999–32 I.R.B. 244 99–83, 1999–32 I.R.B. 245 99–84, 1999–33 I.R.B. 248 99–85, 1999–33 I.R.B. 248 99–86, 1999–35 I.R.B. 332 99–87, 1999–35 I.R.B. 333 99–88, 1999–36 I.R.B. 407 99–89, 1999–36 I.R.B. 408 99–90, 1999–36 I.R.B. 409 99–91, 1999–37 I.R.B. 421 99–92, 1999–38 I.R.B. 433 99–93, 1999–36 I.R.B. 409 99–94, 1999–39 I.R.B. 437 99–95, 1999–42 I.R.B. 520 99–96, 1999–41 I.R.B. 504 99–97, 1999–41 I.R.B. 505 99–98, 1999–42 I.R.B. 520 99–99, 1999–42 I.R.B. 522 99–100, 1999–42 I.R.B. 522 99–101, 1999–43 I.R.B. 544 99–102, 1999–43 I.R.B. 545 99–103, 1999–43 I.R.B. 546 99–104, 1999–44 I.R.B. 555 99–105, 1999–44 I.R.B. 555 99–106, 1999–45 I.R.B. 561 99–107, 1999–45 I.R.B. 561 99–108, 1999–46 I.R.B. 573 99–109, 1999–46 I.R.B. 573 99–110, 1999–46 I.R.B. 574 99–111, 1999–47 I.R.B. 587 99–112, 1999–49 I.R.B. 649 99–113, 1999–50 I.R.B. 673 99–114, 1999–50 I.R.B. 674 99–115, 1999–52 I.R.B. 763 99–116, 1999–52 I.R.B. 763

Notices: 99–34, 1999–35 I.R.B. 323 99–35, 1999–28 I.R.B. 26 99–37, 1999–30 I.R.B. 124 99–38, 1999–31 I.R.B. 138 99–39, 1999–34 I.R.B. 313 99–40, 1999–35 I.R.B. 324 99–41, 1999–35 I.R.B. 325 99–42, 1999–35 I.R.B. 325 99–43, 1999–36 I.R.B. 344

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 1999–1 through 1999–26 is in Internal Revenue Bulletin 1999–27, dated July 6, 1999.

99–44, 1999–35 I.R.B. 326

Notices—Continued 99–45, 1999–37 I.R.B. 415 99–46, 1999–37 I.R.B. 415 99–47, 1999–36 I.R.B. 391 99–48, 1999–38 I.R.B. 429 99–49, 1999–39 I.R.B. 436 99–50, 1999–40 I.R.B. 444 99–51, 1999–40 I.R.B. 447 99–52, 1999–43 I.R.B. 525 99–53, 1999–46 I.R.B. 565 99–54, 1999–47 I.R.B. 579 99–55, 1999–49 I.R.B. 638 99–56, 1999–50 I.R.B. 668 99–57, 1999–51 I.R.B. 693 99–58, 1999–51 I.R.B. 694 99–59, 1999–52 I.R.B. 761 99–60, 1999–52 I.R.B. 762 99–61, 1999–52 I.R.B. 762

Proposed Regulations: REG–252487–96, 1999–34 I.R.B. 303 REG–101519–97, 1999–29 I.R.B. 114 REG–107069–97, 1999–36 I.R.B. 346 REG–121063–97, 1999–43 I.R.B. 540 REG–106010–98, 1999–40 I.R.B. 493 REG–106527–98, 1999–34 I.R.B. 304 REG–108287–98, 1999–28 I.R.B. 27 REG–113526–98, 1999–37 I.R.B. 417 REG–113909–98, 1999–30 I.R.B. 125 REG–116733–98, 1999–36 I.R.B. 392 REG–116991–98, 1999–32 I.R.B. 242 REG–121946–98, 1999–36 I.R.B. 403 REG–103841–99, 1999–49 I.R.B. 639 REG–104939–99, 1999–49 I.R.B. 643 REG–105237–99, 1999–35 I.R.B. 331 REG–105327–99, 1999–29 I.R.B. 117 REG–105565–99, 1999–37 I.R.B. 419 REG–110385–99, 1999–50 I.R.B. 670 REG–115932–99, 1999–47 I.R.B. 583 REG–116125–99, 1999–44 I.R.B. 552

Railroad Retirement Quarterly Rate: 1999–45 I.R.B. 560 1999–46 I.R.B. 563

Revenue Procedures: 99–28, 1999–29 I.R.B. 109 99–29, 1999–31 I.R.B. 138 99–30, 1999–31 I.R.B. 221 99–31, 1999–34 I.R.B. 280 99–32, 1999–34 I.R.B. 296 99–33, 1999–34 I.R.B. 301 99–34, 1999–40 I.R.B. 450 99–35, 1999–41 I.R.B. 501 99–36, 1999–42 I.R.B. 509 99–37, 1999–42 I.R.B. 517 99–38, 1999–43 I.R.B. 525 99–39, 1999–43 I.R.B. 532 99–40, 1999–46 I.R.B. 565 99–41, 1999–46 I.R.B. 566 99–42, 1999–46 I.R.B. 568 99–43, 1999–47 I.R.B. 579 99–44, 1999–48 I.R.B. 598 99–45, 1999–49 I.R.B. 603 99–46, 1999–49 I.R.B. 605 99–47, 1999–49 I.R.B. 624 99–48, void 99–49, 1999–52, I.R.B. 725

Revenue Rulings:

99–50, 1999–52, I.R.B. 757 99–51, 1999–52, I.R.B. 760 99–29, 1999–27 I.R.B. 3 99–30, 1999–28 I.R.B. 24 99–31, 1999–37 I.R.B. 410 99–32, 1999–31 I.R.B. 135 99–33, 1999–34 I.R.B. 251 99–34, 1999–33 I.R.B. 247 99–35, 1999–34 I.R.B. 278 99–36, 1999–35 I.R.B. 319 99–37, 1999–36 I.R.B. 336 99–38, 1999–36 I.R.B. 335 99–39, 1999–38 I.R.B. 424 99–40, 1999–40 I.R.B. 441 99–41, 1999–40 I.R.B. 439 99–42, 1999–41 I.R.B. 497 99–43, 1999–42 I.R.B. 506 99–44, 1999–44 I.R.B. 549 99–45, 1999–45 I.R.B. 558 99–46, 1999–45 I.R.B. 557 99–47, 1999–48 I.R.B. 588 99–48, 1999–49 I.R.B. 600 99–49, 1999–50 I.R.B. 667 99–50, 1999–50 I.R.B. 656 99–51, 1999–50 I.R.B. 652 99–52, 1999–50 I.R.B. 652 99–53, 1999–50 I.R.B. 657 99–54, 1999–51 I.R.B. 675 99–55, 1999–51 I.R.B. 675 99–56, 1999–51 I.R.B. 676 99–57, 1999–51 I.R.B. 678 99–58, 1999–52 I.R.B. 701

Social Security Contribution and Benefit Base; Domestic Employee Coverage Threshold: 99–52 I.R.B. 763

Treasury Decisions: 8822, 1999–27 I.R.B. 5 8823, 1999–29 I.R.B. 34 8824, 1999–29 I.R.B. 62 8825, 1999–28 I.R.B. 19 8826, 1999–29 I.R.B. 107 8827, 1999–30 I.R.B. 120 8828, 1999–30 I.R.B. 120 8829, 1999–32 I.R.B. 235 8830, 1999–38 I.R.B. 430 8831, 1999–34 I.R.B. 264 8832, 1999–35 I.R.B. 315 8833, 1999–36 I.R.B. 338 8834, 1999–34 I.R.B. 251 8835, 1999–35 I.R.B. 317 8836, 1999–37 I.R.B. 411 8837, 1999–38 I.R.B. 426 8838, 1999–38 I.R.B. 424 8839, 1999–41 I.R.B. 498 8840, 1999–47 I.R.B. 575 8841, 1999–48 I.R.B. 593 8842, 1999–47 I.R.B. 576 8843, 1999–48 I.R.B. 590 8844, 1999–50 I.R.B. 661 8845, 1999–51 I.R.B. 684 8846, 1999–51 I.R.B. 679 8847, 1999–52 I.R.B. 701 8848, 1999–52 I.R.B. 723

2000–1 I.R.B. ii January 3, 2000

98–60 Modified and superseded by Rev. Proc. 99–49, 1999–52 I.R.B. 725

98–63 Modified by Ann. 99–7 and superseded by Rev. Proc. 99–38, 1999–43 I.R.B. 525

99–3 Amplified by Rev. Proc. 99–51, 1999–52 I.R.B. 760

99–19 Modified and superseded by Rev. Proc. 99–43, 1999–47 I.R.B. 579

99–29 Corrected by Ann. 99–112, 1999–49 I.R.B. 649

Revenue Rulings:

66–9 Revoked by Rev. Rul. 99–56, 1999–51 I.R.B. 676

66–223 Obsoleted by T.D. 8846, 1999–51 I.R.B. 679

69–556 Modified and superseded by Rev. Proc. 99–50, 1999–52 I.R.B. 757

73–51 Revoked by Rev. Rul. 99–56, 1999–51 I.R.B. 676

73–98 Obsoleted by T.D. 8846, 1999–51 I.R.B. 679

77–475 Modified and superseded by Rev. Rul. 99–40, 1999–40 I.R.B. 441

80–159 Obsoleted by T.D. 8846, 1999–51 I.R.B. 679

81–225 Modified by Rev. Proc. 99–44, 1999–48 I.R.B. 598

82–80 Superseded by Rev. Proc. 99–32, 1999–34 I.R.B. 296

84–58 Modified and superseded by Rev. Rul. 99–40, 1999–40 I.R.B. 441

88–98 Modified and superseded by Rev. Rul. 99–40, 1999–40 I.R.B. 441

88–225 Modified by Rev. Rul. 99–44, 1999–48 I.R.B. 598

93–48 Obsoleted by T.D. 8846, 1999–51 I.R.B. 679

Finding List of Current Action on Previously Published Items ¹

Bulletins 1999–27 through 1999–52

Announcements:

99–5 Modified by Ann. 99–106, 1999–45 I.R.B. 561

99–57 Modified by Ann. 99–104, 1999–44 I.R.B. 555

99–59 Corrected by Ann. 99–67, 1999–28 I.R.B. 31

Notices:

83–10 Modified by Notice 99–44, 1999–35 I.R.B. 326

96–64

Modified by Notice 99–40, 1999–35 I.R.B. 324

97–26 Modified by Notice 99–41, 1999–35 I.R.B. 325

97–50 Modified and superseded by Notice 99–41, 1999–35 I.R.B. 325

97–73 Modified by Notice 99–37, 1999–30 I.R.B. 124

98–7 Modified by Notice 99–37, 1999–30 I.R.B. 124

98–46 Modified by Notice 99–37, 1999–30 I.R.B. 124

98–47 Modified and superseded by Notice 99–41, 1999–35 I.R.B. 325

98–54 Modified by Notice 99–37, 1999–30 I.R.B. 124

98–59 Modified by Notice 99–37, 1999–30 I.R.B. 124

Proposed Regulations:

REG–208156–91 Corrected by Ann. 99–65, 1999–27 I.R.B. 9

Revenue Procedures:

65–17 Superseded by Rev. Proc. 99–32, 1999–34 I.R.B. 296

65–31 Superseded by Rev. Proc. 99–32, 1999–34 I.R.B. 296

70–23 Superseded by

1 A cumulative finding list of previously published items in Internal Revenue Bulletins 1999–1 through 1999–26 is in Internal Revenue Bulletin 1999–27, dated July 6, 1999.

Revenue Procedures—Continued

Rev. Proc. 99–32, 1999–34 I.R.B. 296

71–35 Superseded by Rev. Proc. 99–32, 1999–34 I.R.B. 296

72–22 Superseded by Rev. Proc. 99–32, 1999–34 I.R.B. 296

72–46 Superseded by Rev. Proc. 99–32, 1999–34 I.R.B. 296

72–48 Superseded by Rev. Proc. 99–32, 1999–34 I.R.B. 296

72–53 Superseded by Rev. Proc. 99–32, 1999–34 I.R.B. 296

89–48 Obsoleted (after Jan. 31, 2000) by Notice 99–42, 1999–35 I.R.B. 325

89–49 Obsoleted (after Jan. 31, 2000) by Notice 99–42, 1999–35 I.R.B. 325

90–57 Modified and superseded by Rev. Proc. 99–50, 1999–52 I.R.B. 757

96–9 Superseded by Rev. Proc. 99–28, 1999–29 I.R.B. 109

96–17 Modified by Rev. Proc. 99–39, 1999–43 I.R.B. 532

96–47 Amplified and superseded by Rev. Proc. 99–40, 1999–46 I.R.B. 565

97–19 Modified by Notice 99–41, 1999–35 I.R.B. 325

97–47 Amplified, clarified, modified, and superseded by Rev. Proc. 99–39, 1999–43 I.R.B. 532

98–10 Modified by Rev. Proc. 99–45, 1999–49 I.R.B. 603

98–22 Clarified and supplemented by Rev. Proc. 99–31, 1999–34 I.R.B. 280

98–24 Superseded by Rev. Proc. 99–47, 1999–49 I.R.B. 624

98–35 Superseded by Rev. Proc. 99–29, 1999–31 I.R.B. 138

98–37 Superseded by Rev. Proc. 99–34, 1999–40 I.R.B. 450

98–52 Superseded by Rev. Proc. 99–46, 1999–49 I.R.B. 605

January 3, 2000 iii 2000–1 I.R.B.

Finding List of Current Action on Previously Published Items ¹

Bulletins 1999–27 through 1999–52

Revenue Procedures—Continued

98–58 Supplemented and superseded by Rev. Rul. 99–50, 1999–50 I.R.B. 656

98–59 Supplemented and superseded by Rev. Rul. 99–49, 1999–50 I.R.B. 667

99–23 Corrected by Ann. 99–89, 1999–36 I.R.B. 408

Treasury Decisions:

8476 Corrected by Ann. 99–74, 1999–30 I.R.B. 133

8742 Corrected by Ann. 99–73, 1999–30 I.R.B. 133

8793 Corrected by Ann. 99–75, 1999–30 I.R.B. 134

8805 Corrected by Ann. 99–66, 1999–27 I.R.B. 9

8806 Corrected by Ann. 99–84, 1999–33 I.R.B. 248

8819 Corrected by Ann. 99–47, 1999–28 I.R.B. 29

8823 Corrected by Ann. 99–86, 1999–35 I.R.B. 332

8825 Corrected by Ann. 99–100, 1999–42 I.R.B. 522

8827 Corrected by Ann. 99–111, 1999–47 I.R.B. 587

1 A cumulative finding list of previously published items in Internal Revenue Bulletins 1999–1 through 1999–26 is in Internal Revenue Bulletin 1999–27, dated July 6, 1999.

2000–1 I.R.B. iv January 3, 2000

Internal Revenue Bulletins 1999–27 Through 1999–52

For a cumulative index of items published in Internal Revenue Bulletins 1999–1 through 1999–26, see Internal Revenue Bulletin 1999–27, dated July 6, 1999.

The abbreviation and number in parenthesis following the index entry refer to the specific item; numbers in roman and italic type following the parenthesis refer to the Internal Revenue Bulletin in which the item may be found and the page number on which it appears.

Key to Abbreviations: RR Revenue Ruling RP Revenue Procedure TD Treasury Decision CD Court Decision PL Public Law EO Executive Order DO Delegation Order TDO Treasury Department Order TC Tax Convention SPR Statement of Procedural

Rules PTE Prohibited Transaction

Exemption

Contract treated as annuity contract, con

Allowance Certificate, specifications (RP 47) 49, 624 Form 941, Employer’s Quarterly

under section 415:

Repeal of combined limitations,

questions and answers (Notice 44) 35, 326 Cost of living adjustments (Notice

employment tax deposits – de min- imis rule (TD 8822) 27, 5 Social security contribution and bene

fit base; domestic employee coverage threshold for 2000, 52, 763 Supplemental annuity tax on railroad

55. 49, 638 Qualifications:

Administrative programs; acceptable

employers, exception (TD 8832) 35, 315

correction method and examples under the Employee Plans Compliance Resolution System (EPCRS) (RP31), 280 Governmental plans; nondiscrimina

Adequate disclosure, period of limita

tion rules (Notice 40) 35, 324 Regulations :

26 CFR 1.411(d)-4, corrected; employee stock ownership plans, qualified retirement plan benefits (Ann 84) 33, 248

tions; adjusted taxable gifts (TD 8845) 51, 683 Generation-skipping transfer tax; reten tion of a trust’s exempt status (REG103841-99) 49, 639 Marital/charitable deduction; administra tion expenses on the valuation of property (TD 8846) 51, 679 Payment by electronic funds transfer (TD

Delinquent tax; levy on wages, salary,

8828. 30, 120 Proposed Regulations:

and other income; exempt amount tables (Notice 56) 50, 668 Deposits:

De minimus rule (TD 8822) 27, 5 Electronic funds transfer (TD 8828) 30,

120 Magnetic media (Notice 42) 35, 325 Electronic filing; magnetic media:

Form W-4, Employee’s Withholding

ditions (RP 44) 48, 598 Covered compensation tables for 2000

(RR 47) 48, 588 Employee stock ownership plans (Ann

Information Return of Tip Income and Allocated Tips, specifications (RP 46) 49, 605 Information reporting seminars for

Federal Tax Return (RP 39) 43, 532 Form 8027, Employer’s Annual

84. 33, 248 Funding:

Full funding limitations, weighted

average interest rate for July 1999 (Notice 38) 31, 138 ; August 1999 (Notice 39) 34, 313 ; September 1999 (Notice 49) 39, 436 ; October 1999 (Notice 52) 43, 52 ; November 1999 (Notice 54) 47, 579 ; December 1999 (Notice 61) 52, 762 Minimum funding standards; approval

1999; correction (Ann 67) 28, 31 Railroad retirement, quarterly rate begin ning July 1, 1999, 45, 560; October 1, 1999, 46, 563 Regulations:

26 CFR 31.3221-4, added; exception from supplemental annuity tax on railroad employers (TD 8832) 35, 315 26 CFR 31.6302-1, amended; electronic funds transfers of federal deposits (TD 8828) 30, 120 26 CFR 31.6302-1(f)(4), revised; 31.6302-1T, removed; federal

29

26 CFR 26.2601-1, amended; retention of a trust’s exempt status for generation-skipping transfer tax purposes in the case of modifications, etc. (REG-103841-99) 49, 639 Regulations:

26 CFR 20.2001-1, revised; 25.25041, -2, revised; 25.2511-2, revised; 301.6501(c)-1, amended; adequate disclosure of gifts (TD 8845) 51, 683 26 CFR 20.2013-4, amended; 20.20553, amended; 20.2056(b)-4, amended; effect of property valuation administration expenses on estate tax marital/charitable deduction (TD 8846) 51, 679 26 CFR 20.2031-7A, -7T, 20.7520-1T, corrected; valuation of annuities, interest for life or term of years, and remainder or reversionary interests (Ann 47) 28, 29 26 CFR 20.6302-1, added; electronic funds transfers of tax (TD 8828) 30, 120 Valuation of annuities, etc. (Ann 47) 28,

Payment by electronic funds transfer (TD

8828. 30, 120

of changes in funding method (RP 45) 49, 603 Highly compensated employees; dupli

cate benefits and nondiscrimination requirements (RR 51) 50, 652 Limitations on contributions and benefits

January 3, 2000 v 2000–1 I.R.B.

Early referrals (RP 28) 29, 109 Customer service program (Ann 98)

42, 520 Prohibition on ex parte communica

Regulations:

26 CFR 40.6302(a)-1, added; electronic funds transfers of tax (TD 8828) 30, 120

Administrative appeal procedures; inter

tions; adjusted taxable gifts (TD 8845) 51, 683 Generation-skipping transfer tax; reten tion of a trust’s exempt status (REG103841-99) 49, 639 Payment by electronic funds transfer (TD

8828. 30, 120 Proposed regulations:

tions during the Appeals process (Notice 50) 40, 444 Balanced system for measuring organiza tional performance within the IRS (TD 8830) 38, 430 Capital gains; interest in partnerships, S

corporations, and trusts (REG-10652798) 34, 304 Casualty losses, timber; single, identifi

of abuse (REG-116125-99) 44, 552 Combined information reporting; merger

or acquisition (RP 50) 52, 757 Consolidated returns, limitations:

est on bond issue (RP 35) 41, 501 Disclosure rules, private foundations

(REG-121946-98) 36, 403 Forms 990, 990-EZ, 990-T, and 990-PF,

clarify instructions; reporting activities of disregarded entities (Ann 102) 43, 545 List of organizations classified as private

foundations (Ann 64) 27, 7 ; (Ann 68) 28, 31 ; (Ann 70) 29, 118 ; (Ann 78) 31, 229 ; (Ann 83) 32, 242 ; (Ann 85) 33, 248 ; (Ann 80) 34, 310 ; (Ann 87) 35, 333 ; (Ann 88) 36, 407 ; (Ann 91) 37, 421 ; (Ann 92) 38, 433 ; (Ann 94) 39, 437 ; (Ann 96) 41, 504 ; (Ann 103) 43, 546 ; (Ann 105) 44, 555 ; (Ann 107) 45, 561 ; (Ann 109) 46, 573 ; (Ann 115) 52, 763 Proposed regulations:

26 CFR 301.6104(d)-1, removed; 301.6104(d)-2 redesignated as 301.6104(d)-0 and revised; 301.6104(d)-3 redesignated as 301.6104(d)-1 and amended; 301.6104(d)-4 redesignated as 301.6104(d)-2 and amended; 301.6104(d)-5 redesignated as 301.6104(d)-3 and amended; private foundation disclosure rules (REG121946-98) 36, 403 Publication 3386, Tax Guide for

Veterans’ Organizations (Ann 114) 50, 674 Revocations (Ann 72) 30, 132 ; (Ann 97)

26 CFR 25.2702-3, amended; definition of a qualified interest in a grantor retained annuity trust and a grantor retained unitrust (REG108287-98) 28, 27 26 CFR 26.2601-1, amended; retention of a trust’s exempt status for generation-skipping transfer tax purposes in the case of modifications, etc. (REG–103841–99) 49, 639 Qualified interest, defined (REG-108287

sumption (REG-116733-98) 36, 392 Action on Decision; court decisions in

able property (RR 56) 51, 676 Charitable contributions, organizations

no longer qualified (Ann 72) 30, 132 Charitable remainder trusts, prevention

98. 28, 27 Regulations:

26 CFR 20.2001-1, revised; 25.25041,-2, revised; 25.2511-2, revised; 301.6501(c)-1, amended; adequate disclosure of gifts (TD 8845) 51, 683 26 CFR 25.7520-1T, corrected; valuation of annuities, interest 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)

encumbered property (Notice 59) 52, 761 Cost-of-living adjustments, 2000 (RP 42)

Certain losses and deductions (TD

8823. 29, 34 ; correction (Ann 86) 35, 332 Foreign losses and separate limitation

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

(TD 8824) 29, 62 Consumer Price Index (CPI) adjustments:

Below-market loans under section

7872(g) for 2000 (RR 49) 50, 667 Certain loans under section 1274A for

2000 (RR 50) 50, 656 Corporate tax shelter; distributions of

28, 29

46, 568 Credits:

Acquisitions :

Allocation of purchase price (REG

Education credits; information report

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

107069-97) 36, 346 Recognition of gain; statutory pre

Foreign losses and separate limita tion losses, consolidated returns (TD 8833) 36, 338 Income subject to separate limita

41, 505 Tax Conventions:

fare-to-work tax credit (Notice 51) 40, 447 Debt indicators; obtainable by e-filers in

Guidance concerning a competent

authority agreement between the U.S. and Canada relating to Article XXI (Exempt Organizations)(Notice 47) 36, 391

1999-35 I.R.B. 314 ; correction (Ann 116) 52, 763 Adequate disclosure; substantial under statement (RP 41) 46, 566 Adoption taxpayer identification num

bers (TD 8839) 41, 498 Allocation of income and deductions;

tions (Ann 66) 27, 9 Work opportunity tax credit; wel

exchange for reporting abuse (Notice 58) 51, 693 Depletion:

Ground water for irrigation, Ogallala

Adequate disclosure, period of limita

adjustments of accounts (RP 32) 34, 296 Appeals:

2000–1 I.R.B. vi January 3, 2000

Formation (Ann 90) 36, 409 Depreciation and amortization, Form

institute (Ann 99) 42, 522 Inventory:

4562, correction to recovery period for personal property (Ann 82) 32, 244 Depreciation– section 168:

93. 36, 409 10318, ground water for irrigation, obsolete (Ann 90) 36, 429 Gifts:

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

Individual Development Accounts

LIFO:

Price indexes; department stores for

Treasury depreciation study; request

for public comment (Notice 34) 35, 323 Early referral of issues to Appeals (RP

Recharacterization (Ann 104) 44, 555 Recharacterizations and reconversions

May 1999 (RR 30) 28, 24 ; June 1999 (RR 34) 33, 247 ; July 1999 (RR 31) 37, 410 ; August 1999 (RR 42) 41, 497 ; September 1999 (RR46) 45, 557 ; October 1999 (RR 55) 51, 675 Last known address; definition (REG 104939-99) 49, 643 Litigation guideline memoranda (1/1/86

28. 29, 100 Electronic filing:

Form 1042-S; magnetic media specifi cations (Ann 79) 31, 229 Forms 1098, 1099, 5498, W-2G; mag

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

8838. 38, 424 Information reporting:

Payments of gross proceeds to attor

neys (Notice 53) 46, 565 Royalty payments, Indians (Notice 60)

netic media specifications (RP 29) 31, 138 ; correction (Ann 112) 49, 649 Enhanced oil recovery credit for 1999

52, 762 Installment sales, depreciable real prop

10/20/98) available for public inspection (Ann 81) 32, 244 Long-term contracts, accounting for

(Ann 65) 27, 9 Low-income housing tax credit:

Housing Opportunities for Persons

(Notice 45) 37, 415 Entity classification:

Transfer of property, special basis rule;

partial withdrawal of REG–105162–97 (Ann 113) 50, 673 Treatment of elective changes (TD

8844. 50, 661 State law limited partnership; S corpo ration status (RP 51) 52, 760 Special rule for certain foreign eligible

erty (TD 8836) 37, 411 Insurance companies:

Closing agreements under section

tively connected net investment income (RP 30) 31, 221 Loss payment patterns and discount

7702 (Notice 48) 38, 429 Differential earnings rate and recom puted differential earnings rate for mutual life insurance companies (RR 35) 34, 278 Foreign companies, minimum effec

amounts for the period July through September 1999 (RR 38) 36, 335 ; October through December 1999 (RR 54) 51, 675 Unused housing credit carryovers under

section 42(h)(3)9D) for 1999 (RP 33) 34, 301 Marginal production rates for 1999; oil

with AIDS (RR 39) 38, 424 Satisfactory bond; “bond factor”

entities; changes (REG-110385-99) 50, 670 Estimated tax payments:

and gas (Notice 46) 37, 415 Meals, convenience of employer (Ann77)

32, 243 Medical savings accounts:

Excess contributions (Ann 93) 36, 409 Pilot project “cut-off” date (Ann 95)

Elimination of magnetic tape (Notice

42. 35, 325 Interest on underpayments (RR 40) 40,

dent year (RP 37) 42, 517 Interest:

factors; 1999 accident year (RP 36) 42, 509 Salvage discount factors; 1999 acci

441 Farm income averaging (REG-121063

DISC shareholders; base period T-bill

rate for 1999 (RR 52) 50, 652 Investment:

42, 520 Methods of accounting; automatic con

97. 43, 540 Federal tax lien, withdrawal of notice

(REG-101519-97) 29, 114 ; public hearing (Ann 108) 46, 573 Foreign contingent debt (Ann 76) 31,

Federal short-term, mid-term, and

sent (RP 49) 52, 725 Missing children photos:

longer on IRS electronic bulletin board (Ann 71) 31, 223 Optional standard mileage rates; 2000

Use in IRS tax products (Ann 110) 46,

223 Foreign person:

Distributions to (TD 8834) 34, 251 Grantor trust (TD 8831) 34, 264 ;

574 Use of penalty mail (TD 8848) 52, 723 Nonrecognition exchanges, foreign per

sons, U.S. real property interests (Notice 43) 36, 344 Original issue discount (OID), tables no

(REG-252487-096) 34, 303 Forms:

1096, 1098, 1099, 5498 and W-2G, substitute forms specifications (RP 34) 40, 450 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

payments and overpayments (RP 43) 47, 579 International taxation, twelfth annual

long-term rates for July 1999 (RR 29) 27, 3 ; August 1999 (RR 32) 31, 135 ; September 1999 (RR 37) 36, 336 ; October 1999 (RR 41) 40, 439 ; November 1999 (RR 45) 45, 558 ; December 1999 (RR 48) 49, 600 Rates:

Quarterly underpayments and over

payments beginning October 1, 1999 (RR 36) 35, 319 ; January 1, 2000 (RR 53) 50, 657 Interest netting; overlapping tax under

Revenue Bulletins (Ann 69) 28, 33 Partnership agreement amendments; cancel

(RP 38) 43, 525 Page numbers change in Internal

lation of indebtedness (RR 43) 42, 506 Partnership returns:

January 3, 2000 vii 2000–1 I.R.B.

Filing requirement (TD 8841) 48, 593 Magnetic media requirements (TD

26 CFR 301.6212-2, added; last known address; definition (REG104939-99) 49, 643 26 CFR 301.7122-1, added; compromise of tax liabilities (REG-11699198) 32, 242 26 CFR 301.7701-2, -3, amended; special rule for certain foreign eligible entities (REG-110385-99) 50, 670 Publications:

527, corrected (Ann 82) 32, 244 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income (Notice 56) 50, 668 Qualified lessee construction allowances,

26 CFR 1.148-11, corrected; arbitrage restrictions on tax-exempt bonds (Ann 74) 30, 133 26 CFR 1.170A-12T, 1.7520-1T, corrected; valuation of annuities, interests for life or terms of years and remainder or reversionary interests (Ann 47) 28, 29 26 CFR 1.367(e)-0T, -1T,-2T, removed; 1.367(e)-0, -1, -2, added; 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; 1.3821, -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 1.732-1, -2, amended; 1.7341(e), added; 1.743-1, revised; 1.751

8843. 48, 590 Partnership interest:

Adjustments following sales (TD

8847. 52, 701 Special basis rules (Notice 57) 51, 692 Partnership transactions; exchange of

stock for property (RR 57) 51, 678 Payment of tax:

Credit cards and debit cards (Ann75)

30, 134 Electronic funds transfer (TD 8828)

30, 120 Private delivery services; timely filing or

payment (Notice 41) 35, 325 Private foundations, organizations classi fied as (Ann 64) 27, 7 ; (Ann 68) 28, 31 ; (Ann 70) 29, 118 ; (Ann 78) 31, 229 ; (Ann 83) 32, 242 ; (Ann 85) 33, 248 ; (Ann 80) 34, 310 ; (Ann 87) 35, 333 ; (Ann 88) 36, 407 ; (Ann 91) 37, 421 ; (Ann 92) 38, 433 ; (Ann 94) 39, 437 ; (Ann 96) 41, 504 ; (Ann 103) 43, 546 ; (Ann 105) 44, 555 ; (Ann 107) 45, 561 ; (Ann 109) 46, 573 ; (Ann 115) 52, 763 Proposed regulations:

short term leases; exclusion (REG106010-98) 40, 493 Qualified zone academy bonds:

Credit rate (Notice 35) 28, 26 Credit rate and reimbursement rules

(TD 8826) 29, 107 ; (REG-10532799) 29, 117 Regulations:

26 CFR 1.1(h)-1, added; 1.1223-3, added; 1.741-1, amended; capital gains, partnership, subchapter S, and trust provisions (REG 106527-98) 34, 304 26 CFR 1.110-1, added; qualified lessee construction allowances for short-term leases (REG-106010-98) 40, 493 26 CFR 1.148-1(e), amended; definition of investment-type property for arbitrage and related restrictions applicable to tax-exempt bonds issued by state and local governments (REG-113526-98) 37, 417 26 CFR 1.148-5(e)(2)(iii), revised; 1.148-5(e)(2)(iv), removed; arbitrage restrictions applicable to taxexempt bonds issued by state and local governments (REG-10556599) 37, 419 26 CFR 1.163-7 amended; 1.1275-1(f), revised; 1.1275-2(d), revised; 1.1275(k), added; reopenings of Treasury securities and other debt instruments (REG-115932-99) 47, 583

26 CFR 1.338-0 through -3, revised; 1.338-4 and 1.338-5 redesignated as 1.338-8 and 1.338-9; 1.338-4 through 1.338-7m added; 1.338(b)3T, removed 1.338-10, added; 1.338(h)(10)-1 and 1.1060-1T, removed; allocation of purchase price in deemed and actual asset acquisitions (REG-107069-97) 36, 346 26 CFR 1.355-0, amended; 1.355-7, added; recognition of gain on certain distributions of stock or securities in connection with acquisition (REG-116733-98) 36, 392 26 CFR 1.460-4, corrected; accounting for long-term contracts (Ann 65) 27, 9 26 CFR 1.643(a)-8, added; 1.664-1, amended; charitable remainder trusts (REG-116125-99) 44, 552 26 CFR 1.671-2(e), revised; inbound grantor trusts with foreign grantors (REG-252467-96) 34, 303 26 CFR 1.743-2, withdrawn; partial withdrawal of REG-105162-97; special basis rules for transfer of property by a partnership to a corporation (Ann 113) 50, 673 26 CFR 1.904-5(k)(1), revised; 1.9540, -1, amended; 1.954-2(a)(5) and (a)(6), added; 1.954-9, added; under subpart F: withdrawal of guidance relating to partnerships and branches; new guidance relating to certain hybrid transactions (REG-11390998) 30, 125 26 CFR 1.1301-1, added; farm income averaging (REG-121063-97) 43, 540 26 CFR 1.1397E-1, amended; qualified zone academy bonds; obligations of states and political subdivisions (REG-105327-99) 29, 117 26 CFR 1.6109-2, paragraph (a), revised and paragraph (d), added; alternative identifying numbers for income tax return preparers (REG105237-99) 35, 331 26 CFR 301.6323(j)-1, added; withdrawal of notice of federal tax lien in certain circumstances (REG101519-97) 29, 114 ; public hearing (Ann 108) 46, 573

2000–1 I.R.B. viii January 3, 2000

1, amended; 1.754-1, amended; 1.755-1, revised; 1.1017-1, amended; 602.101(b), amended; adjustments following sales of partnership interests (TD 8847) 52, 701 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; 1.9541T, -2T, 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 1.286-2 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; 1.150276, 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; 1.15023T, amended; 1.1502-9 redesignated as 1.1502-9A and amended; 1.15029, 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 car

ential dividends (RP 40) 46, 565

ryforwards and certain built-in losses and credits following an ownership change of a consolidated group (TD 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; 301.67211, 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 301.6109-1, amended; 301.7701-2, -3, amended; treatment of changes in elective entity classification (TD 8844) 50, 661 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 601.901, added; missing children shown on penalty mail (TD 8848) 52, 723 26 CFR 602.101, corrected; requirements respecting the adoption or change of accounting method; extension 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; prefer

Reorganizations; continuity of interest

when there is a “buy-back” (RR 58) 52, 701 Return preparers, identifying number

(TD 8835) 35, 317 ; (REG-105237-99) 35, 331 S corporation; acquisition by a consoli

dated group (TD 8842) 47, 576 Short tax year, controlled group (TD

8825. 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 report

ing (Notice 37) 30, 124 Subpart F:

Hybrid transactions (REG-113909-98)

30, 125 Partnership guidance withdrawn

(REG-113909-98) 30, 125 Partnerships temporary regulations

removed (TD 8827) 30, 120 Substitute forms: 1096, 1098, 1099, 5498

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

Guidance concerning a competent authority 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 ; (REG-105565-99) 37, 419 Investment-type property, definitions

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 instru ments; reopenings (TD 8840) 47, 583 ; (REG-115932-99) 47, 575 Valuation of a remainder interest (Ann

47. 28, 29

January 3, 2000 ix 2000–1 I.R.B.

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