INCOME TAX INCOME TAX cont. cont.

26 CFR 1.1092(c)–1, added; equity options with flexible terms (TD 8866) 6, 495 26 CFR 1.1291–1T, redesignated as 1.1291–1, revised; 1.1293–1T, redesignated as 1.1293–1, revised; 1.1295–0, amended; 1.1295–1T, redesignated as 1.1295–1, amended; 1.1295–3T, redesignated as 1.1295–3, amended; general rules for making and maintaining qualified electing fund elections (TD 8870) 8, 647 26 CFR 1.1296(e)–1, added; passive foreign investment companies, marketable stock (TD 8867) 7, 620 26 CFR 1.1361–0, –1; amended; 1.1361–2, –3, –4, –5, –6, added; 1.1362–0, amended; 1.1362–2, amended; 1.1362–8, added; 1,1368–0, amended; 1.1368–2, amended; 1.1374–8, amended; 301.6109–1, amended; subchapter S subsidiaries (TD 8869) 6, 498 26 CFR 1.1366–0, –1, added; 1.1366–2, revised; 1.1366–3, –4, –5, added; 1.1367–0, –1, amended; 1.1367–3, revised; 1.1368–0, –1, –2, –3, amended; 1.1368–4, revised; passthrough of items of an S corporation to its shareholders (TD 8852) 2, 253 26 CFR 1.1441–10, added; 1.7701(1)–0, added; 1.7701(1)–3, added; 602.101(b), amended; recharacterizing financing arrangements involving fast–pay stock (TD 8853) 4, 377 26 CFR 1.6011–4T, added; tax shelter disclosure statements (TD 8877) 11, 747 26 CFR 1.6038–3, added; 1.6038–2, amended; 1.6038B–1, amended; 1.6038B–2, amended; information reporting with respect to certain foreign partnerships and certain foreign corporations (TD 8850) 2, 265 26 CFR 1.6046A–1, added; return requirement for U.S. persons acquiring or disposing of an interest in a foreign partnership (TD 8851) 2, 275 26 CFR 301.6103(j)(5)–1T, added; disclosure of return information; Census of Agriculture (TD 8854) 3,

(TD 8876) 11, 753 ; (REG–110311–98) 11, 753 Disclosure statements (TD 8877) 11,

306 26 CFR 301.6104(d)–1, removed; 301.6104(d)–2, redesignated as 301.6104(d)–0, revised; 301.6104(d)–3, redesignated as 301.6104(d)–1, amended; 301.6104(d)–4, redesignated as 301.6104(d)–2, amended; 301.6104(d)–5, redesignated as 301.6104(d)–3, amended; 602.101(b), amended; private foundation disclosure rules (TD 8861) 5, 442 26 CFR 301.6112–1T, amended; requirements to maintain list of investors in potentially abusive tax shelters (TD 8875) 11, 761 26 CFR 301.6111–2T, added; corporate tax shelter registration (TD 8876) 11, 753 Removal costs, capital expenditures (RR

7. 9, 712 Reorganizations:

Divisive mergers, definition (RR 5) 5,

436 Solely for voting stock requirement

(Notice 1) 2, 288 Research credit, controlled group

(REG–105606–99) 4, 421 S corporations:

Passthrough items (TD 8852) 2, 253 ;

correction (Ann 18) 13, 846 Subsidiaries (TD 8869) 6, 498 Separate shares rules (TD 8849) 2, 245 Short-term Treasury bills (Ann 14) 11,

772 Sources of income, compensation for

labor or services (REG–208254–90) 6, 577 Tax conventions:

New treaties with Estonia, Latvia,

Lithuania, Venezuela; Publication 515 changes (Ann 11)

10, 739 Treaties with Austria, Ireland, South

Africa; Publication 515 changes (Ann 11) 10, 739 United Kingdom; repeal of advance

corporation tax (RP 13) 6, 515 Tax shelters:

Confidential corporate, registration

2000–14 I.R.B. vii April 3, 2000