INCOME TAX

Rev. Rul. 2000–18, page 847. Recapture of gain on disposition of qualified replacement property. The transfer of qualified replacement property to a partnership in exchange for a partnership interest by a taxpayer that has elected to defer the recognition of gain under section 1042(a) of the Code is a disposition of the qualified replacement property resulting in recapture of the deferred gain under section 1042(e).

Rev. Rul. 2000–19, page 849. 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 April 2000.

Notice 2000–20, page 851. Request for comments on the revision of proposed sec- tion 987 regulations. This notice discusses the application

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

Department of the Treasury Internal Revenue Service