Bulletin No. 2000–15 April 10, 2000

Announcement 2000–28, page 876. This document contains corrections to final regulations (T.D. 8849, 2000–2 I.R.B. 245) relating to separate share rules applicable to estates under section 663(c) of the Code.

Announcement 2000–29, page 877. This document contains corrections to final regulations (T.D. 8874, 2000–8 I.R.B. 644) relating to travel and tour activities of tax exempt organizations under section 513 of the Code.

Announcement 2000–30, page 877. This document contains corrections to final regulations (T.D. 8867, 2000–7 I.R.B. 620) relating to the new mark-to-market election for stock of a passive foreign investment company.

Announcement 2000–31, page 877. This document contains corrections to final regulations (T.D. 8856, 2000–3 I.R.B. 298) relating to the withholding of income tax on certain U.S. source income payments to foreign persons.

Announcement 2000–32, page 879. This document contains corrections to Announcement 2000–18 (2000–13 I.R.B. 846) relating to the passthrough of items of an S corporation to its shareholders, the adjustments to the basis of stock of the shareholders, and the treatment of distributions by an S corporation.

Announcement 2000–33, page 878. This document contains corrections to final regulations (T.D. 8853, 2000–4 I.R.B. 377) relating to the recharacterization of financing arrangements involving fast-pay stock.

Announcement 2000–34, page 879. This document contains corrections to final regulations (T.D. 8870, 2000–8 I.R.B. 647) relating to making and maintaining qualified electing fund (QEF) elections.