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INCOME TAX—cont.

Internal Revenue Bulletin 2000-18 · 2026-10-03 edition · updated 2026-10-04 · United States

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 liens, determination of property or

rights to property (CD 2067) 15, 863 Tax shelters:

Confidential corporate, registration

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

747 ; (REG–103735–00) 11, 770 Listed transactions (Notice 15) 12, 826 Office of Tax Shelter Analysis (Ann

  1. 12, 835 Potentially abusive, list of investors

(TD 8875) 11, 761 ; (REG–103736–00) 11, 768 ; correction (Ann 44) 17, 958 Technical advice to district directors and

chiefs, appeals office, from Associate Chief Counsel (RP 2) 1, 73 Valuation tables (Ann 25) 14, 855 Variable annuity contracts, closing agree

ments (Notice 9) 5, 449 Withholdings:

Date deemed paid (CD 2066) 15, 867 Qualified intermediary withholding

agreements (RP 12) 4, 387 U.S. source income payments to for

eign persons, delay of effective date (TD 8856) 3, 298 ; correction (Ann 31) 15, 877

May 1, 2000 x 2000–18 I.R.B.

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