Part IV. Items — Internal Revenue Bulletin 2000-11

This information will be used to ensure compliance with the Federal tax laws. The collections of information are mandatory. The likely respondents and recordkeepers are business or other for-profit institutions.

The burden for the collection of information in §301.6111–2T(b)(6), (e)(1)(ii)(A), (e)(2), and (e)(3) will be reflected on Form 8264. The burden for the collection of information in §301.6111–2T(g)(2)(ii) and (iii) is as follows:

Estimated total annual reporting and/or recordkeeping burden: 1 hour.

Estimated average annual burden hours per respondent and/or recordkeeper: 15 minutes

Estimated number of respondents and/or recordkeepers: 4

Estimated annual frequency of responses: On occasion

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

Background

The temporary regulations amend the Income Tax Regulations (26 CFR part 1) relating to section 6111. These regulations provide the guidance necessary to activate the registration requirements of section 6111 and the penalty provisions of section 6707 for confidential corporate tax shelters.

The text of the temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the regulations.

Special Analyses

Notice of Proposed Rulemaking and Notice of Public Hearing

Corporate Tax Shelter Registration

REG–110311–98

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cross-reference notice of proposed rulemaking and notice of public hearing.

SUMMARY: In T.D. 8876, page 753, the IRS is issuing temporary regulations requiring the registration of confidential corporate tax shelters pursuant to section 6111(d) as amended by section 1028(a) of the Taxpayer Relief Act of 1997 (the Act). The temporary regulations affect persons responsible for registering confidential corporate tax shelters and corporations participating in confidential corporate tax shelters. The text of those temporary regulations also serves as the text of these proposed regulations. This document also gives notice of a public hearing on this subject.

DATES: Written comments must be received by May 31, 2000. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for Tuesday, June, 20, 2000, from 10 a.m. through 1 p.m. must be received by May 31, 2000.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG–110311–98), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG–110311–98), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington DC. Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page or by submitting comments directly to the IRS Internet site at http://www.irs.gov/tax_regs/regslist.html. A public hearing will be held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations,

Richard Castanon or Mary Beth Collins, (202) 622-3070; concerning submissions and the hearings, Guy Traynor, (202)6227180.

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collections of information contained in this notice of proposed rulemaking have been submitted to the Office of Management and Budget for review in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). Comments on the collections of information should be sent to the Office of Management and Budget, Attn: Desk Officer for the Department of the Treasury, Office of Information and Regulatory Affairs, Washington, DC 20503, with copies to the Internal Revenue Service, Attn: IRS Reports Clearance Officer, OP:FS:FP, Washington, DC 20224. Comments on the collections of information should be received by May 1, 2000. Comments are specifically requested concerning:

Whether the proposed collections of information is necessary for the proper performance of the functions of the Internal Revenue Service, including whether the information will have practical utility;

The accuracy of the estimated burden associated with the proposed collection of information (see below);

How the quality, utility, and clarity of the information to be collected may be enhanced;

How the burden of complying with the proposed collections of information may be minimized, including through the application of automated collection techniques or other forms of information technology; and

Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of service to provide information.

The collections of information in this proposed regulation are in §301.6111–2T(b)(6), (e)(1)(ii)(A), (e)(2), (e)(3), (g)(2)(ii) and (g)(2)(iii). This information is required to comply with the registration requirements of section 6111(d) and to avoid the penalty provisions of section 6707 for failing to register a confidential corporate tax shelter.

2000–11 I.R.B. 767 March 13, 2000

of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. It is hereby certified that the collection of information in these regulations will not have a significant economic impact on a substantial number of small entities. This certification is based upon the fact that the persons responsible for promoting and registering the transactions described in the regulations are principally large publicly traded corporations, and the burden is not significant as described earlier in the preamble. Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. Pursuant to section 7805(f) of the Internal Revenue Code, this notice of proposed rulemaking will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.

Comments and Public Hearing

Before these proposed regulations are adopted as final regulations, consideration will be given to any written comments (preferably a signed original and eight (8) copies) or electronically generated comments that are submitted timely to the IRS. The IRS and Treasury specifically request comments on the clarity of the proposed regulations and how they may be made easier to understand.

Further, the IRS and Treasury specifically request comments on (1) the scope and breadth of the characteristics used in the proposed regulations to identify transactions structured for the avoidance or evasion of Federal income tax; (2) the exceptions to registration provided for in the proposed regulations; and (3) whether particular types of transactions should be identified as excepted from registration. All comments will be available for public inspection and copying.

immediate entrance area more than 15 minutes before the hearing starts. For information about having your name placed on the access list to attend the hearing, see the “FOR FURTHER INFORMATION CONTACT” section of this preamble.

The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing must submit timely written comments and an outline of the topics to be discussed and the time to be devoted to each topic (signed original and eight (8) copies) by May 31, 2000. A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. Copies of the agenda will be available free of charge at the hearing.

Drafting Information

The principal authors of these regulations are Mary Beth Collins and Richard Castanon, Office of Assistant Chief Counsel (Passthroughs and Special Industries). However, other personnel from the IRS and Treasury Department participated in their development.

Proposed Amendments to the Regulations

Accordingly, 26 CFR part 301 is proposed to be amended as follows:

PART 301—PROCEDURE AND ADMINISTRATION

Paragraph 1. The authority citation for part 301 is amended by adding an entry in numerical order to read in part as follows:

Authority: 26 U.S.C. 7805 * * * Section 301.6111–2T also issued under 26 U.S.C. 6111(f)(4). * * * Par. 2. Section 301.6111–2 is added to read as follows: §301.6111–2 Confidential corporate tax shelters.

[The text of this proposed section is the same as the text of §301.6111–2T published elsewhere in T.D. 8876.]

Charles O. Rossotti, Commissioner of Internal Revenue .

(Filed by the Office of the Federal Register on February 28, 2000, 8:45 a.m., and published in the issue of the Federal Register for March 2, 2000, 65 F.R. 11272)

Notice of Proposed Rulemaking and Notice of Public Hearing

Requirement to Maintain List of Investors in Potentially Abusive Tax Shelters

REG– 103736–00

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cross-reference notice of proposed rulemaking and notice of public hearing.

SUMMARY: In T.D. 8875, page 761, the IRS is issuing temporary regulations requiring the maintenance of lists of investors in potentially abusive tax shelters described in section 6112. The temporary regulations affect organizers of potentially abusive tax shelters. The text of those temporary regulations also serves as the text of these proposed regulations. This document also gives notice of a public hearing on this subject.

DATES: Written comments, requests to speak and outlines of topics to be discussed at the public hearing scheduled for Tuesday, June, 20, 2000, from 10 a.m. through 1 p.m. must be received by May 31, 2000.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG–103736–00), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG–103736–00), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC. Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page or by submitting comments directly to the IRS Internet site at http://www.irs.gov/tax_regs/regslist.html. A public hearing will be held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Richard Castanon or Mary Beth Collins, (202) 622-3070; concerning submissions and the hearings, Guy Traynor, (202) 6227180.

SUPPLEMENTARY INFORMATION:

March 13, 2000 768 2000–11 I.R.B.

Comments and Public Hearing

A public hearing has been scheduled for June 22, 2000, from 10 a.m. to 1 p.m., in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. Due to building security procedures, visitors must enter at the 1111 Constitution Avenue entrance, located between 10th and 12th Streets. In addition, all visitors must present photo identification to enter the building. Because of access restrictions, visitors will not be admitted beyond the immediate entrance area more than 15 minutes before the hearing starts. For information about having your name placed on the access list to attend the hearing, see the “FOR FURTHER INFORMATION CONTACT” section of this preamble.

Drafting Information

Proposed Amendments to the Regulations

Paperwork Reduction Act

Whether the proposed collections of information is necessary for the proper performance of the functions of the IRS, including whether the information will have practical utility;

The accuracy of the estimated burden associated with the proposed collection of information (see below);

How the quality, utility, and clarity of the information to be collected may be enhanced;

Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of service to provide information.

The collections of information in this proposed regulation are in §301.6112–1T, A-4, A-13, A-14, A-17, and A-22. This information is required to comply with the list maintenance requirement of section 6112 and to avoid the penalty provisions of section 6708 for failing to maintain the investor list under section 6112. This information will be used to ensure compliance with the Federal tax laws. The collections of information are mandatory. The likely respondents and recordkeepers are business or other for-profit institutions.

Estimated total annual reporting and/or recordkeeping burden: 102 hours.

Estimated average annual burden hours per respondent and/or recordkeeper: 2.04 hours

Estimated number of respondents and/or recordkeepers: 50

Estimated annual frequency of responses: On occasion

Background

The temporary regulations amend temporary Procedure and Administration regulations (26 CFR Part 301) regarding the requirement to maintain lists of investors in potentially abusive tax shelters under section 6112. Section 6708 provides penalties for failing to maintain the investor list under section 6112.

The text of the temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the regulations.

Special Analyses

It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. It is hereby certified that the collection of information in these regulations will not have a significant economic impact on a substantial number of small entities. This certification is based upon the fact that the persons responsible for maintaining the investor lists described in the regulations are principally large publicly traded corporations, and the burden is not significant as described earlier in the preamble. Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. Pursuant to section 7805(f) of the Internal Revenue Code, this notice of proposed rulemaking will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.

2000–11 I.R.B. 769 March 13, 2000

formance of the functions of the Internal Revenue Service, including whether the information will have practical utility;

The accuracy of the estimated burden associated with the proposed collection of information (see below);

How the quality, utility, and clarity of the information to be collected may be enhanced;

Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of service to provide information.

The collections of information in this proposed regulation are in §1.6011–4T(a), (c), (d), and (e). This information is required to provide the Service with notice of certain large corporate transactions that provide tax savings in excess of certain dollar thresholds. This information will be used to ensure compliance with the Federal tax laws. The collections of information are mandatory. The likely respondents and recordkeepers are business or other forprofit institutions.

Estimated total annual reporting and/or recordkeeping burden: 25 hours.

Estimated average annual burden hours per respondent and/or recordkeeper: 30 minutes

Estimated number of respondents and/or recordkeepers: 50

Estimated annual frequency of responses: Once annually

Background

The temporary regulations amend the Income Tax regulations (26 CFR part 1) relating to section 6011. The temporary regulations contain rules relating to the

Accordingly, 26 CFR part 301, which was proposed to be amended, is proposed to be further amended as follows:

PART 301—PROCEDURE AND ADMINISTRATION

Paragraph 1. The authority citation for part 301 is amended by adding an entry in numerical order to read in part as follows:

Authority: 26 U.S.C. 7805 * * * Section 301.6112–1 also issued under 26 U.S.C. 6112. * * * Par. 2. Section 301.6112–1 as proposed at 49 FR 34246 (August 29, 1984) is amended as follows: §301.6112–1 Questions and answers re- lating to the requirement to maintain a list of investors in potentially abusive tax shelters.

[The text of the amendments to this proposed section is the same as the text of the amendments to §301.6112–1T published elsewhere in T.D. 8875.]

Charles O. Rossotti, Commissioner of Internal Revenue.

(Filed by the Office of the Federal Register on February 28, 2000, 8:45 a.m., and published in the issue of the Federal Register for March 2, 2000, 65 F.R. 11271)

Notice of Proposed Rulemaking and Notice of Public Hearing

Tax Shelter Disclosure Statements

REG–103735–00

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cross-reference notice of proposed rulemaking and notice of public hearing.

SUMMARY: In T.D. 8877, page 747, the IRS is issuing temporary regulations requiring certain corporate taxpayers to file a statement under section 6011 and maintain certain documents under section 6001. The temporary regulations affect corporations participating in certain reportable transactions. The text of those temporary regulations also serves as the text of these proposed regulations. This document also gives notice of a public hearing on this subject.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG–103735–00), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG–103735–00), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC. Alternatively, taxpayers may submit comments electronically via the Internet by selecting the “Tax Regs” option of the IRS Home Page or by submitting comments directly to the IRS Internet site at http://www.irs.gov/tax_regs/regslist.html. A public hearing will be held at 10 a.m. on Tuesday, June 20, 2000, in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Richard Castanon or Mary Beth Collins, (202) 622-3070; concerning submissions and the hearings, Guy Traynor, (202) 6227180.

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

Whether the proposed collections of information is necessary for the proper per

March 13, 2000 770 2000–11 I.R.B.

filing and records requirements for certain corporate taxpayers.

The text of the temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the regulations.

Special Analyses

It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. It is hereby certified that the collection of information in these regulations will not have a significant economic impact on a substantial number of small entities. This certification is based upon the fact that the persons responsible for filing the statement required by these regulations are principally large publicly traded corporations, and the burden is not significant as described earlier in the preamble. Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. Pursuant to section 7805(f) of the Internal Revenue Code, this notice of proposed rulemaking will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.

Comments and Public Hearing

Further, the IRS and Treasury specifically request comments on (1) the scope and breadth of the characteristics used in the proposed regulations to identify reportable transactions; (2) the exceptions to disclosure provided for in the proposed regulations; and (3) whether particular types of transactions should be identified as excepted from disclosure. All comments will be available for public inspec

tion and copying.

A public hearing has been scheduled for June 20, 2000, from 10 a.m. through 1 p.m., in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. Due to building security procedures, visitors must enter at the 1111 Constitution Avenue entrance, located between 10th and 12th streets. In addition, all visitors must present photo identification to enter the building. Because of access restrictions, visitors will not be admitted beyond the immediate entrance area more than 15 minutes before the hearing starts. For information about having your name placed on the access list to attend the hearing, see the “FOR FURTHER INFORMATION CONTACT” section of this preamble.

Drafting Information

Proposed Amendments to the Regulations

Accordingly, 26 CFR part 1 is proposed to be amended as follows:

Part 1—INCOME TAXES

Paragraph 1. The authority citation for part 1 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * * Par. 2. Section 1.6011–4 is added to read as follows: §1.6011–4T Requirement of statement dis-

closing participation in certain transac- tions by corporate taxpayers.

[The text of this proposed section is the same as the text of §1.6011–4T published in T.D. 8877.]

Charles O. Rossotti, Commissioner of Internal Revenue .

(Filed by the Office of the Federal Register on February 28, 2000, 8:45 a.m., and published in the issue of the Federal Register for March 2, 2000, 65 F.R. 11269)

Adjustments Following Sales of Partnership Interests; Correction

Announcement 2000–13

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains corrections to T.D. 8847 (1999–52 I.R.B. 701), which was published in the Federal Register on Wednesday, December 15, 1999 (64 F.R. 69903), relating to adjustments following the sale of partnership interests.

DATES: These corrections are effective December 15, 1999.

FOR FURTHER INFORMATION CONTACT: Matthew Lay, (202) 622-3050 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of these corrections are under sections 743, 754, and 755 of the Internal Revenue Code.

Need for Correction

As published, T.D. 8847 contains errors which may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations (T.D. 8847), which were the subject of FR Doc. 99–32400, is corrected as follows:

On page 69904, column 1, in the preamble under the paragraph heading “Explanation of Revisions and Summary

2000–11 I.R.B. 771 March 13, 2000

of Contents”, paragraph 1.(c), the last line, the language “after December 15, 1999.” is corrected to read “on or after December 15, 1999.”.

On page 69905, column 2, in the preamble under the paragraph heading “ 4. Elections Under Section 754 ”, lines 9 and 10, the language “previously were made, the IRS and Treasury believe that it is appropriate to” is corrected to read “previously were made, the IRS and the Treasury Department believe that it is appropriate to”.
On page 69906, column 2, in the preamble under the paragraph heading “Special Analyses”, the paragraph is corrected to read as follows:

“It has been determined that these final regulations are not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It has been determined that a final regulatory flexibility analysis is required for the collection of information in this Treasury decision under 5 U.S.C. 604. This analysis is set forth below under the heading “Final Regulatory Flexibility Act Analysis.” Pursuant to section 7805(f) of the Internal Revenue Code, the notice of proposed rulemaking preceding these regulations was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business. No comments were received regarding the impact of the regulations on small business.”

On page 69906, column 2, in the preamble, the paragraph heading “Summary of Final Regulatory Flexibility Act Analysis” is corrected to read “Final Regulatory Flexibility Act Analysis.”

§1.743–1 [Corrected]

On page 69912, column 1, §1.743–1(h)(2)(iv), line 3 of the introductory text, the language “paragraph (h):” is corrected to read “paragraph (h)(2):”.
On page 69912, column 1, §1.743–1(h)(2)(iv), the last sentence of paragraph (ii) in the Example is corrected to read as follows: §1.743–1 Optional adjustment to basis of partnership property.

(h) * * * (2) * * * (iv) * * * Example . * * * (ii) * * * Under paragraph (h)(2)(i) of this section, X’s basis in Asset 1 equals $90 (PRS’s common basis in the asset, $60, plus the gain recognized by PRS under section 351(b)(1), $15, plus A’s basis adjustment under section 743(b), $20, less the portion of the adjustment which reduced A’s gain, $5).

§1.754–1 [Corrected] 7. On page 69916, column 2, §1.754–1(c)(2), the paragraph heading “ Revocations made for first taxable year ending after December 15, 1999. ” is corrected to read “ Revocations effective on December 15, 1999. ”.

On page 69916, column 2, §1.754–1(c)(2), line 7, the language “15, 1999, may revoke such election by” is corrected to read “15, 1999, may revoke such election effective for transfers or distributions occurring on or after December 15, 1999, by”.

§1.755–1 [Corrected]

On page 69917, column 2, §1.755–1(b)(2)(ii) Example 2 . (iii), the third line from the bottom of the column, the language “743(b), less ($125), amount of the basis” is corrected to read “743(b), less ($125), the amount of the basis”.

Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

(Filed by the Office of the Federal Register on February 23, 2000, 8:45 a.m., and published in the issue of the Federal Register for February 24, 2000, 65 F.R. 9220)

Announcement 2000–14

Supplemental Information on Treasury Bills for Publication 1212

Banks, brokers, and other middlemen who report discount on Treasury bill redemptions on Form 1099-INT must use the owner’s purchase price, where available, to determine the amount of discount to report. This information can usually be obtained from the owner’s or middleman’s records. However, if the owner’s purchase price is not available from existing records, the middleman must report the discount as if the holder had purchased the Treasury bill at its original issue price. In this case, the middleman must use as the original issue price the noncompetitive issue price for the longest-maturity Treasury bill maturing on that date.

For Treasury bill redemptions when the owner’s purchase price cannot be determined, the following list gives the noncompetitive issue prices and corresponding amounts of discount to be reported on Form 1099-INT for Treasury bills maturing May through July 2000. This list, which should also help middlemen determine any amounts subject to backup withholding, supplements the list that appears in 1999 edition of Publication 1212, List of Original Issue Discount Instruments.

Approved February 16, 2000.

Rosalie LaPlante, Acting National Director, Tax Forms

and Publications Division.

March 13, 2000 772 2000–11 I.R.B.

SHORT-TERM UNITED STATES TREASURY BILLS Issued at a Discount and Maturing May 2000 – July 2000

	CUSIP Number	Maturity Date	Issue Date	Noncompetitive Issue Price (% of Principal Amount) (Single-price format as of November 2, 1998)	Dollar Amount of OID to be Reported (per $1000 of Maturity Value)
	912795DU2	05/04/2000	11/04/1999	97.427	25.73
	912795DV0	05/11/2000	11/12/1999	97.426	25.74
	912795DW8	05/18/2000	11/18/1999	97.364	26.36
*	912795DX6	05/25/2000	05/27/1999	95.319	46.81
	912795DY4	06/01/2000	12/02/1999	97.305	26.95
	912795DZ1	06/08/2000	12/09/1999	97.326	26.74
	912795EA5	06/15/2000	12/16/1999	97.265	27.35
*	912795EB3	06/22/2000	06/24/1999	95.056	49.44
	912795EC1	06/29/2000	12/30/1999	97.217	27.83
	912795ER8	07/06/2000	01/06/2000	97.176	28.24
	912795ET4	07/13/2000	01/13/2000	97.260	27.40
*	912795ED9	07/20/2000	07/22/1999	95.238	47.62
	912795EU1	07/27/2000	01/27/2000	97.209	27.91

52 week bill

2000–11 I.R.B. 773 March 13, 2000