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

1.367(b)–0, added; 1.367(b)–1, –2, revised; 1.367(b)–3, added; 1.367(b)–4, revised; 1.367(b)–5, –6, added; 1.367(b)–7, –8, –9, removed; 1.381(b)–1, amended; 7.367(b)–1, –2, –3, –4, –5, –6, –7, –8, –9, –10, –11, removed; 7.367(b)–12, amended; 7.367(b)–13, removed; stock transfers rules (TD 8862) 6, 466 26 CFR 1.367(b)–3T, added; stock transfer rules, (TD 8863) 6, 488 26 CFR 1.367(e)–1, –2, corrected; treatment of distributions to foreign persons (Ann 24) 14, 855 26 CFR 1.401(b)–1, amended; 1.401(b)–1T, removed; remedial amendment period (TD 8871) 8, 641 26 CFR 1.513–7, added; travel and tour activities of tax-exempt organizations (TD 8874) 8, 644 26 CFR 1.663(a)–1, amended; 1.663(c)–1, amended; 1.663(c)–2, revised; 1.663(c)–3, amended; 1.663(c)–4, redesignated as 1.663(c)–5, amended; 1.663(c)–4, added; 1.663(c)–6, added; separate shares rule applicable to estates (TD 8849) 2, 245 ; correction (Ann 28) 15, 876 26 CFR 1.664–2, corrected; use of actuarial tables in valuing annuities, interests for life or term of years, and remainder or reversionary interests (Ann 25) 14, 855 26 CFR 1.743–1, 1.754–1, 1.755–1, corrected; adjustments following sales of partnership interests (Ann 13) 11, 771 26 CFR 1.871–14, revised; 1.1441–1, –4, –5, –6, –8, –9, revised; 1.1443–1, revised; 1.6042–3, revised; 1.6045–1, revised; 1.6049–5, revised; withholding of tax on certain U.S. source income paid to foreign persons; delay of effective date (TD 8856) 3, 298 ; correction (Ann 31) 15, 877 26 CFR 1.936–11T, removed; 1.936–11, added; termination of Puerto Rico and possession tax credit (TD 8868) 6, 491 26 CFR 1.988–0, amended; 1.988–2, amended; treatment of income and expenses from certain hyperinfla

tionary currencies; nonperiodic payments (TD 8860) 5, 437 26 CFR 1.1092(c)–1, added; equity options with flexible terms (TD 8866) 6, 495 26 CFR 1.1291–1T, redesignated as 1.1291–1, revised; 1.1293–1T, redesignated as 1.1293–1, revised; 1.1295–0, amended; 1.1295–1T, redesignated as 1.1295–1, amended; 1.1295–3T, redesignated as 1.1295–3, amended; general rules for making and maintaining qualified electing fund elections (TD 8870) 8, 647 ; correction (Ann 34) 15, 879 26 CFR 1.1296(e)–1, added; passive foreign investment companies, marketable stock (TD 8867) 7, 620 ; correction (Ann 30) 15, 877 26 CFR 1.1361–0, –1; amended; 1.1361–2, –3, –4, –5, –6, added; 1.1362–0, amended; 1.1362–2, amended; 1.1362–8, added; 1.1368–0, amended; 1.1368–2, amended; 1.1374–8, amended; 301.6109–1, amended; subchapter S subsidiaries (TD 8869) 6, 498 ; correction (Ann 36) 16, 947 26 CFR 1.1366–0, –1, added; 1.1366–2, revised; 1.1366–3, –4, –5, added; 1.1367–0, –1, amended; 1.1367–3, revised; 1.1368–0, –1, –2, –3, amended; 1.1368–4, revised; passthrough of items of an S corporation to its shareholders (TD 8852) 2, 253 ; correction (Ann 18) 13, 846 ; correction (Ann 32) 15, 878 26 CFR 1.1441–10, added; 1.7701(1)–0, added; 1.7701(1)–3, added; 602.101(b), amended; recharacterizing financing arrangements involving fast–pay stock (TD 8853) 4, 377 ; correction (Ann 33) 15, 878 26 CFR 1.6011–4T, added; tax shelter disclosure statements (TD 8877) 11, 747 26 CFR 1.6038–3, added; 1.6038–2, amended; 1.6038B–1, amended; 1.6038B–2, amended; information reporting with respect to certain foreign partnerships and certain foreign corporations (TD 8850) 2, 265 26 CFR 1.6046A–1, added; return

requirement for U.S. persons acquiring or disposing of an interest in a foreign partnership (TD 8851) 2, 275 26 CFR 301.6103(j)(5)–1T, added; disclosure of return information; Census of Agriculture (TD 8854) 3, 306 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; 602.101(b), amended; private foundation disclosure rules (TD 8861) 5, 442 26 CFR 301.6111–2T, added; corporate tax shelter registration (TD 8876) 11, 753 26 CFR 301.6112–1T, amended; requirements to maintain list of investors in potentially abusive tax shelters (TD 8875) 11, 761 Removal costs, capital expenditures (RR

10, 739

7. 9, 712 Reorganizations:

Divisive mergers, definition (RR 5) 5,

436 Solely for voting stock requirement

(Notice 1) 2, 288 Research credit, controlled group

(REG–105606–99) 4, 421 S corporations:

Passthrough items (TD 8852) 2, 253 ;

correction (Ann 18) 13, 846 ; correction (Ann 32) 15, 878 Subsidiaries (TD 8869) 6, 498 ; correc

tion (Ann 36) 16, 947 Separate shares rules (TD 8849) 2, 245 ;

correction (Ann 28) 15, 876 Short-term Treasury bills (Ann 14) 11,

772 Sources of income, compensation for

labor or services (REG–208254–90) 6, 577 Tax conventions:

New treaties with Estonia, Latvia,

Lithuania, Venezuela; Publication 515 changes (Ann 11)

2000–18 I.R.B. ix May 1, 2000