INCOME TAX

foundations (Ann 8) 6, 586 Private foundation disclosure rules (TD

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

8861. 5, 441 Proposed Regulations:

26 CFR 1.170A–9(e)(6)(i), amended; 1.509(a)–3(f)(1), amended; 1.512(a)–1(e), amended; 1.513–4, withdrawn; 1.513–4, added; taxation of tax-exempt organizations’ income from corporate sponsorship (REG–209601–92) 12, 829 ; correction (Ann 40) 16, 948 Regulations:

26 CFR 1.513–7, added; travel and tour activities of tax-exempt organizations (TD 8874) 8, 644 ; correction (Ann 29) 15, 877 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; private foundation disclosure rules (TD 8861) 5, 441 Revocations:

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

ISO 9000 costs (RR 4) 4, 331 Substantiation (TD 8864) 7, 614 ; cor

rection (Ann 26) 15, 876 Traveling expenses, per diem

428 Advance pricing agreements (Ann 35)

16, 922 Allocation of partnership debt, nonre

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

8865. 7, 589 ; correction (Ann 37) 16, 947 Appeals, test of arbitration procedure

(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

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

9, 722 Barter exchanges, information reporting

(Notice 6) 3, 315 Business expenses:

(Ann 15) 12, 837 (Ann 39) 16, 948 Sponsorship payments, taxation of

(REG–209601–92) 12, 829 ; correction (Ann 40) 16, 948 Technical advice to district directors and

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

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

chiefs, appeals offices, from Associate Chief Counsel (RP 2) 1, 73 Technical advice to IRS employees (RP

644 ; correction (Ann 29) 15, 877 User fees, request for letter rulings (RP

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

Low-income housing credit:

Compliance monitoring (TD 8859)

8. 1, 230

May 1, 2000 vi 2000–18 I.R.B.