INCOME TAX

Rev. Rul. 2000–1, page 250. Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for January 2000.

T.D. 8849, page 245. Final regulations under section 663(c) of the Code relate to the separate share rules applicable to estates.

T.D. 8850, page 265. Final regulations under section 6038 of the Code relate to the reporting requirements of U.S. persons owning interests in controlled foreign partnerships or corporations. Also, certain amendments to the final regulations under section 6038B govern reporting of transfers to foreign partnerships and corporations.

T.D. 8851, page 275. Final regulations under section 6046A of the Code relate to the reporting requirements of U.S. persons that acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes.

T.D. 8852, page 253. Final regulations under sections 1366, 1367, and 1368 of the Code relate to the passthrough of items of an S corporation to its shareholders, the adjustments to the basis of stock of the shareholders, and the treatment of distributions by an S corporation.

REG–106012–98, page 290. Proposed regulations under section 118 of the Code relate to the exclusion from gross income for a contribution in aid of construction (CIAC) from any person (whether or not a shareholder) to a required public utility that provides water or sewerage disposal services. The

Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service