INCOME TAX—cont. INCOME TAX—cont. INCOME TAX—cont.

5, 429 ; correction (Ann 27) 15, 876 Resident population estimates

(REG–116567–99) 5, 463 ; (TD 8860) 5, 437 Foreign partnerships:

Price indexes, department stores:

(Notice 13) 9, 732 Satisfactory bond; “bond factor”

amounts for the period January through March 2000 (RR 22) 16, 880 Puerto Rico and possession tax credit,

reporting requirement (TD 8851) 2, 275 Foreign persons, distributions to (Ann

24. 14, 855 Form SS-4, interim waiver of signature

Information reporting (TD 8850) 3,

265 U.S. persons with reportable event,

November 1999 (RR 3) 3, 297 December 1999 (RR 10) 8, 643 January 2000 (RR 14) 12, 779 February 2000 (RR 21) 16, 881 Letter rulings, determination letters and

information letters issued by Associate Chief Counsel (RP 1) 1, 4 Major disaster and emergency areas,

losses (RR 15 ) 12, 774 Nonconventional source fuel credit,

termination of (TD 8868) 6, 491 Research credit, controlled group

(Notice 19) 13, 845 Fringe benefits:

(REG–105606–99) 4, 421 Debt instrument (RR 12) 11, 744 Depletion, treatment of delay rental

Aircraft valuation (RR 13) 12, 774 Qualified transportation

(REG–103882–99) 8, 706 Depreciation:

inflation adjustment factor and reference price (Notice 23) 17, 952 Nonqualified preferred stock, exchanges

and distributions (REG–105089–99) 6, 580 Partnerships:

MACRS property, involuntary conver

(REG–113572–99) 7, 624 ; correction (Ann 41) 61, 949 Guaranteed annuity interests and unitrust

interests, definition of (REG–100291– 00) 16, 917 Guidance priority list (Notice 10) 5, 451 Information letters available for public

Adjustments following sales (Ann 13)

11, 771 Allocation of basis adjustments among

sion or like-kind exchange (Notice 4) 3, 313 ; correction (Ann 9) 9, 733 Determination of underwriting income,

non-life insurance companies (TD 8857) 4, 365 Disclosure of return information, Census

inspection (Ann 2) 2, 295 Information reporting:

of Agriculture (TD 8854) 3, 306 ; (REG–116704–99) 3, 325 Electronically filed information returns,

partnership assets (REG–107872–99) 16, 911 Allocation of nonrecourse liabilities

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

(REG–100163–00) 7, 633 Basis adjustments, residual method,

valuation of partnership assets including goodwill (REG–107872–99) 16, 911 Mergers and divisions

due dates of (REG–105279–99) 8, 707 Equity options with flexible terms, special

porations (TD 8850) 3, 265 Innocent spouse, equitable relief (RP 15)

5, 447 Installment agreements, limitation of fail

Barter exchange (Notice 6) 3, 315 Discharges of indebtedness, penalties

for (Notice 22) 16, 902 Foreign partnerships and foreign cor

rules and definitions (TD 8866) 6, 495 Estimated taxes:

(REG–111119–99) 5, 455 Qualified replacement property, trans

Closely-held real estate investment

trust, penalty relief (Notice 5) 3, 314 Date deemed paid (CD 2066) 15, 867 Filing requirements:

fer to (RR 18) 14, 847 Passive foreign investment companies:

Marketable stock (TD 8867) 7, 620 ;

correction (Ann 30) 15, 877 Qualified electing fund (TD 8870) 8,

Northeastern taxpayers, due dates

(Notice 17) 12, 827 Financial asset securitization investment

ure to pay penalty (REG–105279–99) 8, 707 Installment sales (Notice 26) 17, 954 Insurance companies:

Differential earnings rate, tentative

(Notice 16) 12, 826 Prevailing state assumed interest

647 ; correction (Ann 34) 15, 879 Pre-filing agreement pilot program

trusts, general (REG–100276–97; REG–122450–98) 8, 682 ; correction (Ann 38) 16, 948 Foreign corporations:

Investment:

Federal short-term, mid-term, and

rates (RR 17) 13, 842 Interest:

Exclusion of shipping income

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

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

(REG–208280–86) 8, 654 Information reporting (TD 8850) 3,

long-term rates for:

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

265 Stock transfer rules:

General provisions (TD 8862) 6, 466 Nonrecognition (TD 8863) 6, 488 ;

January 2000 (RR 1) 2, 250 February 2000 (RR 9) 6, 497 March 2000 (RR 11) 10, 734 April 2000 (RR 19) 14, 849 Rates:

Underpayment and overpayment,

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

(REG–116048–99) 6, 584 Foreign currency:

Gains and losses, qualified business

quarter beginning April 1, 2000 (RR 16) 12, 780 Inventory:

units (Notice 20) 14, 851 Hyperinflation; definition

LIFO:

2000–18 I.R.B. vii May 1, 2000