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

in aid of construction, definition (REG–106012–98) 2, 290 26 CFR 1.132–0, amended; 1.132–9, added; qualified transportation fringe benefits (REG–113572–99) 7, 624 ; correction (Ann 41) 16, 949 26 CFR 1.170A–6, amended; 20.2055–2, amended; 25.2522(c)–3, amended; lifetime charitable lead trusts (REG–100291–00) 16, 917 26 CFR 1.197–2, amended; amortization of intangible property (REG–100163–00) 7, 633 26 CFR 1.337(d)–5T, added, 1.852–12, added; 1.857–11, added; certain asset transfers to regulated investment companies and real estate investment trusts (REG–209135–88) 8, 681 26 CFR 1.354–1, amended; 1.355–1, amended; 1.356–7, added; 1.1036–1, amended; treatment of nonqualified perferred stock and other preferred stock in certain exchanges and distributions (REG–105089–99) 6, 580 26 CFR 1.367(b)–3, amended; stock transfer rules (REG–116048–99) 6, 584 26 CFR 1.612–3, amended; depletion, treatment of delay rental (REG–103882–99) 8, 706 26 CFR 1.708–1, amended; 1.743–1, amended; treatment of partnership mergers and divisions (REG–111119–99) 5, 455 26 CFR 1.752–3, amended; 1.752–5, revised; allocation of nonrecourse liabilities by a partnership (REG–103831–99) 5, 452 26 CFR 1.755–2, added; 1.755–2T, removed; allocation of basis adjustments among partnership assets (REG–107872–99) 16, 911 26 CFR 1.860E–1, amended; 1.860H–0, –1, –2, –3, –4, –5, –6, added; 1.860I–1, –2, added; 1.860J–1, added; 1.860L–1, –2, –3, –4, added; 1.861–9T, amended; 1.861–10T, amended; financial asset securitization investment trusts; real estate mortgage investment conduits (REG–100276–97; REG–122450–98) 8, 682 ; correction (Ann 38) 16, 948

26 CFR 1.861–4, amended; source of compensation for labor or personal services (REG–208254–90) 6, 577 26 CFR 1.883–0, added; 1.883–1, revised; 1.883–2, –3, –4, –5, added; exclusions from gross income of foreign corporations (REG–208280–86) 8, 654 26 CFR 1.988–1, revised; hyperinflationary currencies, definition (REG–116567–99) 5, 463 26 CFR 1.6011–4, added; tax shelter disclosure statements (REG–103735–00) 11, 770 26 CFR 1.6041–2, revised; 1.6041–6, revised; 1.6042–2, revised; 1.6043–2, revised; 1.6044–2, revised; 1.6045–1, added; 1.6045–2, revised; 1.6045–4, revised; 1.6047–1, revised; 1.6049–4, revised; 1.6049–7, revised; 1.6050A–1, revised; 1.6050D–1, revised; 1.6050E–1, revised; 1.6050H–2, revised; 1.6050J–1T, revised; 1.6050P–1, revised; 1.6052–1, revised; 301.6651–1, amended; extension of due date for electronically filed information returns; limitation of failure to pay penalty for individuals during period of installment agreement (REG–105279–99) 8, 707 26 CFR 301.6103(j)(5)–1, added; disclosure of return information; Census of Agriculture (REG–116704–99) 3, 325 26 CFR 301.6111–2, added; corporate tax shelter registration (REG–110311–98) 11, 767 26 CFR 301.6112–1, amended; requirements to maintain list of investors in potentially abusive tax shelters (REG–103736–00) 11, 768 ; correction (Ann 44) 17, 958 26 CFR 301.7508–1, added; 301.7508A–1, added; relief for service in combat zone and for Presidentially declared disaster (REG–101492–98) 3, 326 ; correction (Ann 16) 12, 837 Publications:

515, changes to Tables 1 and 2 (Ann 11) 10, 739 1167, substitute forms, general

requirements (RP 19) 12, 785 1212, supplemental information (Ann 14) 11, 772 Qualified Zone Academy Bonds (RP 10)

2, 287 Real estate investment trusts, asset trans

26 CFR 1.42–5, –6, amended; 1.42 –11, –12, –13, amended; 1.42–17, added; compliance monitoring and miscellaneous issues relating to the low-income housing credit (TD 8859) 5, 429 26 CFR 1.62–2, amended; 1.62–2T, removed; 1.274–5, added; 1.274–5T, amended; substantiation of business expenses (TD 8864) 7, 614 ; correction (Ann 26) 15, 876 26 CFR 1.162–11, amended; 1.167(a)–3, amended; 1.167(a)–6, amended; 1.167(a)–14, added; 1.197–0, added; 1.197–2, added; amortization of goodwill and certain other intangibles (TD 8865) 7, 589 ; correction (Ann 37) 16, 947 26 CFR 1.337(d)–5, added, certain asset transfers to regulated investment companies and real estate investment trusts (TD 8872) 8, 639 26 CFR 1.338–0, –1, –2, –3, removed; 1.338–4, redesignated as 1.338–8; 1.338–5, redesignated as 1.338–9; 1.338–4T, –5T, –6T, –7T, –10T, added; 1.338(b)–1, added; 1.338(b)–2T, –3T, removed; 1.338(h)(10)–1, removed; 1.338(i)–1, removed; 1.338(i)–1T, added; 1.1060–1T, revised; purchase price allocations in deemed and actual asset acquisitions (TD 8858) 4, 332 26 CFR 1.367(a)–3, amended;

fers to (TD 8872) 8, 639 ; (REG–209135–88) 8, 681 Real estate mortgage investment con

duits, safe harbor (REG–100276–97; REG–122450–98) 8, 682 ; correction (Ann 38) 16, 948 Recharacterizing financing arrangements,

fast-pay stock (TD 8853) 4, 377 ; correction (Ann 33) 15, 878 Regulated investment companies, asset

transfers to (TD 8872) 8, 639; (REG–209135–88) 8, 681 Regulations:

May 1, 2000 viii 2000–18 I.R.B.