INCOME TAX INCOME TAX cont. cont.

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

shelters (REG–103736–00) 11, 768 26 CFR 301.7508–1, added; 301.7508A–1, added; relief for service in combat zone and for Presidentially declared disaster (REG–101492–98) 3, 326 ; correction (Ann 16) 12, 837 Publications:

515, changes to Tables 1 and 2 (Ann 11) 10, 739 1167, substitute forms, general requirements (RP 19) 12, 785 1212, supplemental information (Ann 14) 11, 772 Qualified transportation fringe benefits

(REG–113572–99) 7, 624 Qualified Zone Academy Bonds (RP 10)

2, 287 Real estate investment trusts, asset trans

26 CFR 1.42–5, –6, amended; 1.42 –11, –12, –13, amended; 1.42–17, added; compliance monitoring and miscellaneous issues relating to the low-income housing credit (TD 8859) 5, 429 26 CFR 1.62–2, amended; 1.62–2T, removed; 1.274–5, added; 1.274–5T, amended; substantiation of business expenses (TD 8864) 7, 614 26 CFR 1.162–11, amended; 1.167(a)–3, amended; 1.167(a)–6, amended; 1.167(a)–14, added; 1.197–0, added; 1.197–2, added; amortization of goodwill and certain other intangibles (TD 8865) 7, 589 26 CFR 1.337(d)–5, added, certain asset transfers to regulated investment companies and real estate investment trusts (TD 8872) 8, 639 26 CFR 1.338–0, –1, –2, –3, removed; 1.338–4, redesignated as 1.338–8; 1.338–5, redesignated as 1.338–9; 1.338–4T, –5T, –6T, –7T, –10T,

(REG–100163–00) 7, 633 Mergers and divisions

(REG–111119–99) 5, 455 Passive foreign investment companies:

Marketable stock (TD 8867) 7, 620 Qualified electing fund (TD 8870) 8,

647 Pre-filing agreement pilot program

(Notice 12) 9, 727 Presidentially declared disaster and com

bat zone, relief (REG–101492–98) 3, 326 ; correction (Ann 16) 12, 837 Private foundations:

Disclosure rules (TD 8861) 5, 442 Organizations now classified as (Ann

8. 6, 586 Proposed Regulations:

26 CFR 1.41–0, amended; 1.41–8, revised; credit for increasing research activities (REG–105606–99) 4, 421 26 CFR 1.118–2, added; contribution in aid of construction, definition (REG–106012–98) 2, 290 26 CFR 1.132–0, amended; 1.132–9, added; qualified transportation fringes (REG–113572–99) 7, 624 26 CFR 1.197–2, amended; amortization of intangible property (REG–100163–00) 7, 633 26 CFR 1.337(d)–5T, added, 1.852–12, added; 1.857–11, added; certain asset transfers to regulated investment companies and real estate investment trusts (REG–209135–88) 8, 681 26 CFR 1.354–1, amended; 1.355–1, amended; 1.356–7, added; 1.1036–1, amended; treatment of nonqualified perferred stock and other preferred stock in certain exchanges and distributions (REG–105089–99) 6, 580 26 CFR 1.367(b)–3, amended; stock transfer rules (REG–116048–99) 6, 584 26 CFR 1.612–3, amended; depletion, treatment of delay rental (REG–103882–99) 8, 706 26 CFR 1.708–1, amended; 1.743–1, amended; treatment of partnership mergers and divisions (REG–111119–99) 5, 455 26 CFR 1.752–3, amended; 1.752–5,

revised; allocation of nonrecourse liabilities by a partnership (REG–103831–99) 5, 452 26 CFR 1.860E–1, amended; 1.860H–0, –1, –2, –3, –4, –5, –6, added; 1.860I–1, –2, added; 1.860J–1, added; 1.860L–1, –2, –3, –4, added; 1.861–9T, amended; 1.861–10T, amended; financial asset securitization investment trusts; real estate mortgage investment conduits (REG–100276–97; REG–122450–98) 8, 682 26 CFR 1.861–4, amended; source of compensation for labor or personal services (REG–208254–90) 6, 577 26 CFR 1.883–0, added; 1.883–1, revised; 1.883–2, –3, –4, –5, added; exclusions from gross income of foreign corporations (REG–208280–86) 8, 654 26 CFR 1.988–1, revised; hyperinflationary currencies, definition (REG–116567–99) 5, 463 26 CFR 1.6011–4, added; tax shelter disclosure statements (REG–103735–00) 11, 770 26 CFR 1.6041–2, revised; 1.6041–6, revised; 1.6042–2, revised; 1.6043–2, revised; 1.6044–2, revised; 1.6045–1, added; 1.6045–2, revised; 1.6045–4, revised; 1.6047–1, revised; 1.6049–4, revised; 1.6049–7, revised; 1.6050A–1, revised; 1.6050D–1, revised; 1.6050E–1, revised; 1.6050H–2, revised; 1.6050J–1T, revised; 1.6050P–1, revised; 1.6052–1, revised; 301.6651–1, amended; extension of due date for electronically filed information returns; limitation of failure to pay penalty for individuals during period of installment agreement (REG–105279–99) 8, 707 26 CFR 301.6103(j)(5)–1, added; disclosure of return information; Census of Agriculture (REG–116704–99) 3, 325 26 CFR 301.6111–2, added; corporate tax shelter registration (REG–110311–98) 11, 767 26 CFR 301.6112–1, amended; requirements to maintain list of investors in potentially abusive tax

fers to (TD 8872) 8, 639 ; (REG–209135–88) 8, 681 Real estate mortgage investment con

duits, safe harbor (REG–100276–97; REG–122450–98) 8, 682 Recharacterizing financing arrangements,

fast-pay stock (TD 8853) 4, 377 Regulated investment companies, asset

transfers to (TD 8872) 8, 639; (REG–209135–88) 8, 681 Regulations:

April 3, 2000 vi 2000–14 I.R.B.