INCOME TAX

Accounting period change, automatic

Differential earnings rate, tentative

consent (RP 11) 3, 309 Acquisitions, recognition of gain on dis

sion or like-kind exchange (Notice 4) 3, 313 ; correction (Ann 9) 9, 733 Determination of underwriting income,

non-life insurance companies (TD 8857) 4, 365 Disclosure of return information, Census

of Agriculture (TD 8854) 3, 306 ; (REG–116704–99) 3, 325 Electronically filed information returns,

tributions (Ann 10) 9, 733 Adequate disclosure of gifts (Ann 6) 4,

428 Allocation of partnership debt, nonre

Investment:

January 2000 (RR 1) 2, 250 February 2000 (RR 9) 6, 497 March 2000 (RR 11) 10, 734 Rates:

Federal short-term, mid-term, and

course liabilities (REG–103831–99) 5, 452 Amortization of intangible property (TD

due dates of (REG–105279–99) 8, 707 Equity options with flexible terms, spe cial rules and definitions (TD 8866) 6, 495 Estimated taxes:

long-term rates for:

8865. 7, 589 Appeals, test of arbitration procedure

Closely-held real estate investment

Underpayment and overpayment,

(Ann 4) 3, 317 Areas in which advance letter rulings and

determination letters will not be issued from Associate Chief Counsel, International (RP 7) 1, 227 Asset acquisitions, allocation of purchase

trust, penalty relief (Notice 5) 3, 314 Filing requirements:

trusts, general (REG–100276–97; REG–122450–98) 8, 682 Foreign corporations:

Northeastern taxpayers, due dates

(Notice 17) 12, 827 Financial asset securitization investment

quarter beginning April 1, 2000 (RR 16) 12, 780 Inventory:

November 1999 (RR 3) 3, 297 December 1999 (RR 10) 8, 643 January 2000 (RR 14) 12, 779 Letter rulings, determination letters and

LIFO:

Price indexes, department stores:

price (TD 8858) 4, 332 Automobile owners and lessees (RP 18)

9, 722 Barter exchanges, information reporting

(REG–208280–86) 8, 654 Information reporting (TD 8850) 3,

Exclusion of shipping income

information letters issued by Associate Chief Counsel (RP 1) 1, 4 Low-income housing credit:

(Notice 6) 3, 315 Business Expenses:

ISO 9000 costs (RR 4) 4, 331 Substantiation (TD 8864) 7, 614 Traveling expenses, per diem

265 Stock transfer rules:

13. 9, 732 Major disaster and emergency areas,

Compliance monitoring (TD 8859) 5,

429 Resident population estimates (Notice

allowances (RP 9) 2, 280 Canadian banking legislation, repeal,

General provisions (TD 8862) 6, 466 Nonrecognition (TD 8863) 6, 488 ;

losses (RR 15 ) 12, 774 Nonqualified preferred stock, exchanges

deferral of termination (Notice 7) 4, 419 Closely-held real estate investment trust,

estimated tax payments, penalty relief (Notice 5) 3, 314 Contribution in aid of construction, defi

(REG–116048–99) 6, 584 Foreign currency, hyperinflation; defini

Information reporting (TD 8850) 3,

265 U.S. persons with reportable event,

tion (REG–116567–99) 5, 463 ; (TD 8860) 5, 437 Foreign partnerships:

and distributions (REG–105089–99) 6, 580 Partnerships:

nition (REG–106012–98) 2, 290 Credits:

reporting requirement (TD 8851) 2, 275

Adjustments following sales (Ann 13)

11, 771 Allocation of nonrecourse liabilities

2000–14 I.R.B. v April 3, 2000