INCOME TAX

Rev. Rul. 2000–9, page 497. Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of section 1274, 1288, 382, and other sections of the Code, tables set forth the rates for February 2000.

T.D. 8862, page 466. Final regulations under section 367(b) of the Code relate to the transactions involving certain foreign corporations and the application of nonrecognition exchange provisions under subchapter C of the Code.

T.D. 8863, page 488. REG–116048–99, page 584. Temporary and proposed regulations under section 367(b) of the Code relate to transactions involving certain foreign corporations and the application of nonrecognition exchange provisions under subchapter C of the Code. A public hearing is scheduled for April 20, 2000.

T.D. 8866, page 495. Final regulations under section 1092 of the Code relate to equity options with flexible terms and qualified covered calls.

T.D. 8868, page 491. Final regulations under section 936 of the Code relate to the termination of the Puerto Rico and possession tax credit.

T.D. 8869, page 498. Final regulations under section 1361 of the Code relate to the treatment of corporate subsidiaries of S corporations and interpret the rules added to the Internal Revenue Code by section 1308 of the Small Business Job Protection Act of 1996.

Finding Lists begin on page ii. Index for January begins on page iv.

Department of the Treasury Internal Revenue Service