SECTION 8. EFFECTIVE DATE

This revenue procedure is effective for tax years ending on or after December 17, 1999. However, the Service will not challenge a taxpayer’s use of the cash method under § 446 (and a taxpayer’s failure to

account for inventories under § 471) in an earlier year if the taxpayer consistently used the cash method (and consistently did not account for inventories) and would satisfy the 3-tax-year-period gross receipts test of section 5.01 of this revenue procedure (applied by testing the 3tax-year period ending prior to such earlier year), and the conformity requirement of section 5.07 (applied by testing the earlier year and the 3 tax years prior to such earlier year).

DRAFTING INFORMATION

The principal author of this revenue procedure is Cheryl Lynn Oseekey of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Ms. Oseekey on (202) 6224970 (not a toll-free call).

May 15, 2000 1010 2000–20 I.R.B.

Under 31 Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent or enrolled actuary, in order to avoid the institution or conclusion of a proceeding for his disbarment or suspension from practice before the Internal Revenue Service, may offer his consent to suspension from such practice. The Director of Practice, in his discretion, may suspend an attorney, certified public accountant, enrolled agent or enrolled actuary in accordance with the consent offered.

Attorneys, certified public accountants, enrolled agents and enrolled actuaries are

prohibited in any Internal Revenue Service matter from directly or indirectly employing, accepting assistance from, being employed by or sharing fees with, any practitioner disbarred or suspended from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents and enrolled actuaries to identify practitioners under consent suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as at

torney, certified public accountant, enrolled agent or enrolled actuary, and date or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is practicable for each attorney, certified public accountant, enrolled agent or enrolled actuary so suspended and will be consolidated and published in the Cumulative Bulletin.

The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:

Date of Name Address Designation Suspension

Quann, Warren Elk Grove, CA Attorney Indefinite

from March 1, 1999 Helms, W. Richard Western Springs, IL Attorney March 1, 1999

to August 31, 2002

2000–20 I.R.B. 1011 May 15, 2000

Dillahunty, Larry L. St. Petersburg, FL Attorney March 1, 1999

to February 28, 2003 Friesen, Alan Lincoln, NE CPA March 8, 1999

to July 7, 2002 Cummins, Richard L. Torrance, CA CPA March 20, 1999

to March 19, 2002 Potter, Thomas C. Oneonta, NY CPA April 16, 1999

to October 15, 2000 Jenkins, Gordon Idaho Falls, ID Attorney May 1, 1999

to October 31, 2002 Blair Jr., John D. Charleston, WV CPA June 1, 1999

to May 31, 2002 Caudle, Larry Anchorage, AK Attorney June 21, 1999

to December 31, 2001 Schorr, Harvey Voorheese, NJ CPA July 1, 1999

to December 31, 2001 Fernandez, Michael J. Camillus, NY CPA July 7, 1999

to July 6, 2000 Polking, William G. Carol, IA Attorney September 27, 1999

to September 26, 2000 Luxen, Robert J. Oak Lawn, IL CPA October 1, 1999

to June 30, 2001 Underwood, Kenneth Chattanooga, TN CPA October 14, 1999

to April 13, 2001 Vancho, John Greenwich, CT CPA November 1, 1999

to October 31, 2001 Enkulenko, Thomas Moscow, PA CPA November 15, 1999

to November 14, 2000 Moody, James E. Pittsburgh, PA CPA December 1, 1999

to November 30, 2000 Patterson, Robert A. Marietta, GA CPA December 13, 1999

to December 12, 2002 Hanson, Raymond L. Boise, ID CPA January 1, 2000

to December 31, 2001 Wallach, Steven North Brook, IL CPA February 25, 2000

to February 24, 2002

May 15, 2000 1012 2000–20 I.R.B.

Watkins Sr., Richard Washington, MO CPA March 15, 2000

to September 14, 2002 Peltin, Ronald Escanaba, MI Enrolled March 15, 2000 Agent to March 14, 2003 Arwood, B. Joe Chuckey, TN CPA March 20, 2000

to June 19, 2001 Gazzola, Frank L. N. Mankato, MN CPA May 1, 2000

to October 31, 2002 O’Hearn, James Bakersfield, CA Enrolled June 1, 2000 Agent to May 31, 2002 Dooner Jr., William Toms River, NJ Enrolled June 1, 2000 Agent to August 31, 2000

Under title 31 of the Code of Federal Regulations, section 10.76, the Director of Practice is authorized to immediately suspend from practice before the Internal Revenue Service any practitioner who, within five years, from the date the expedited proceeding is instituted, (1) has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause; or (2) has been convicted of any crime under title 26 of the United States Code or, of a felony under title 18 of the United States Code involving dishonesty or breach of trust.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are

prohibited in any Internal Revenue Service matter from directly or indirectly employing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred or suspended from practice before the Internal Revenue Service.

To enable attorneys, certified pubic accountants, enrolled agents, and enrolled actuaries to identify practitioners under expedited suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attorney, certified public accountant, enrolled

agent, or enrolled actuary, and date or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is practicable for each attorney, certified public accountant, enrolled agent, or enrolled actuary so suspended and will be consolidated and published in the Cumulative Bulletin.

The following individuals have been placed under suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions of the applicable regulations:

Date of Name Address Designation Suspension

Moeller, David G. Golden Valley, MN Attorney Indefinite

from March 8, 1999 Dais, Robert E. Plano, TX CPA Indefinite

from March 15, 1999 Taylor, Donald J. Sequim, WA CPA Indefinite

from March 15, 1999 Thurson, Terrance N. Jacksonville, FL CPA Indefinite

from March 15, 1999

2000–20 I.R.B. 1013 May 15, 2000

Hartman, Richard Merrick, NY Attorney Indefinite

from March 15, 1999 Mandel, Stewart I. Univ. Heigths, OH Attorney Indefinite

from March 15, 1999 Gowin, Dennis L. Falls Church, VA CPA Indefinite

from March 15, 1999 Kelly, Richard Lloyd Harbor, NY Attorney Indefinite

from March 16, 1999 Nagel, Maxine M. Renton, WA CPA Indefinite

from March 16, 1999 Cox, James L. Bedford, TX CPA Indefinite

from March 23, 1999 Shields, Morris R. Omaha, NE CPA Indefinite

from March 23, 1999 Stradone, Mark A. San Antonio, TX CPA Indefinite

from March 24, 1999 Anderson, David J. Minnetonka, MN CPA Indefinite

from March 28, 1999 Budenz, Lawrence J. Miamisburg, OH CPA Indefinite

from March 28, 1999 Hogan, Kelly M. Ogallala, NE Attorney Indefinite

from March 28, 1999 Fernez, Daniel J. Monroe, CT CPA Indefinite

from March 28, 1999 Fitsos, John Sacramento, CA Attorney Indefinite

from March 28, 1999 Schweitzer, Clifford A. Aberdeen, SD CPA Indefinite

from April 2, 1999 Magdalena, Lynn Joseph McAlester, OK CPA Indefinite

from April 2, 1999 Parrott, George Nashville, TN CPA Indefinite

from April 2, 1999 Elder Jr., Wilton K. Burlington, NC Attorney Indefinite

from May 6, 1999 Passero, Robert Seal Beach, CA CPA Indefinite

from July 8, 1999

May 15, 2000 1014 2000–20 I.R.B.

Stringham, Richard Columbia, MO CPA Indefinite

from July 8, 1999 Koseluk, Alexander F. Omaha, NE Attorney Indefinite

from July 19, 1999 Dotson, Marshall F. Jacksonville, NC Attorney Indefinite

from July 27, 1999 Schaffer, Clark D. Atlantic Beach, FL CPA Indefinite

from July 27, 1999 Zimmerman, Robert Alpharetta, GA CPA Indefinite

from January 17, 2000

2000–20 I.R.B. 1015 May 15, 2000

Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect:

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it ap

The following abbreviations in current use and for- merly used will appear in material published in the Bulletin.

A —Individual. Acq. —Acquiescence. B —Individual. BE —Beneficiary. BK —Bank. B.T.A. —Board of Tax Appeals. C. —Individual. C.B. —Cumulative Bulletin. CFR —Code of Federal Regulations. CI —City. COOP —Cooperative. Ct.D. —Court Decision. CY —County. D —Decedent. DC —Dummy Corporation. DE —Donee. Del. Order —Delegation Order. DISC —Domestic International Sales Corporation. DR —Donor. E —Estate. EE —Employee.

plies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in law or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in the new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the

E.O. —Executive Order. ER —Employer. ERISA —Employee Retirement Income Security Act. EX —Executor. F —Fiduciary. FC —Foreign Country. FICA —Federal Insurance Contribution Act. FISC —Foreign International Sales Company. FPH —Foreign Personal Holding Company. F.R. —Federal Register. FUTA —Federal Unemployment Tax Act. FX —Foreign Corporation. G.C.M. —Chief Counsel’s Memorandum. GE —Grantee. GP —General Partner. GR —Grantor. IC —Insurance Company. I.R.B. —Internal Revenue Bulletin. LE —Lessee. LP —Limited Partner. LR —Lessor. M —Minor. Nonacq. —Nonacquiescence. O —Organization. P —Parent Corporation.

new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

PHC —Personal Holding Company. PO —Possession of the U.S. PR —Partner. PRS —Partnership. PTE —Prohibited Transaction Exemption. Pub. L. —Public Law. REIT —Real Estate Investment Trust. Rev. Proc. —Revenue Procedure. Rev. Rul. —Revenue Ruling. S —Subsidiary. S.P.R. —Statements of Procedral Rules. Stat. —Statutes at Large. T —Target Corporation. T.C. —Tax Court. T.D. —Treasury Decision. TFE —Transferee. TFR —Transferor. T.I.R. —Technical Information Release. TP —Taxpayer. TR —Trust. TT —Trustee. U.S.C. —United States Code. X —Corporation. Y —Corporation. Z —Corporation.

May 15, 2000 i 2000–20 I.R.B.

Revenue Procedures—continued: 2000–18, 2000–9 I.R.B. 722 2000–19, 2000–12 I.R.B. 785 2000–20, 2000–6 I.R.B. 553 2000–21, 2000–19 I.R.B. 971

Revenue Rulings: 2000–1, 2000–2 I.R.B. 250 2000–2, 2000–3 I.R.B. 305 2000–3, 2000–3 I.R.B. 297 2000–4, 2000–4 I.R.B. 331 2000–5, 2000–5 I.R.B. 436 2000–6, 2000–6 I.R.B. 512 2000–7, 2000–9 I.R.B. 712 2000–8, 2000–7 I.R.B. 617 2000–9, 2000–6 I.R.B. 497 2000–10, 2000–8 I.R.B. 643 2000–11, 2000–10 I.R.B. 734 2000–12, 2000–11 I.R.B. 744 2000–13, 2000–12 I.R.B. 774 2000–14, 2000–12 I.R.B. 779 2000–15, 2000–12 I.R.B. 774 2000–16, 2000–12 I.R.B. 780 2000–17, 2000–13 I.R.B. 842 2000–18, 2000–14 I.R.B. 847 2000–19, 2000–14 I.R.B. 849 2000–20, 2000–16 I.R.B. 880 2000–21, 2000–16 I.R.B. 881 2000–22, 2000–16 I.R.B. 880 2000–23, 2000–19 I.R.B. 964 2000–24, 2000–19 I.R.B. 963

Treasury Decisions: 8849, 2000–2 I.R.B. 245 8850, 2000–2 I.R.B. 265 8851, 2000–2 I.R.B. 275 8852, 2000–2 I.R.B. 253 8853, 2000–4 I.R.B. 377 8854, 2000–3 I.R.B. 306 8855, 2000–4 I.R.B. 374 8856, 2000–3 I.R.B. 298 8857, 2000–4 I.R.B. 365 8858, 2000–4 I.R.B. 332 8859, 2000–5 I.R.B. 429 8860, 2000–5 I.R.B. 437 8861, 2000–5 I.R.B. 441 8862, 2000–6 I.R.B. 466 8863, 2000–6 I.R.B. 488 8864, 2000–7 I.R.B. 614 8865, 2000–7 I.R.B. 589 8866, 2000–6 I.R.B. 495 8867, 2000–7 I.R.B. 620 8868, 2000–6 I.R.B. 491 8869, 2000–6 I.R.B. 498 8870, 2000–8 I.R.B. 647 8871, 2000–8 I.R.B. 641 8872, 2000–8 I.R.B. 639 8873, 2000–9 I.R.B. 713 8874, 2000–8 I.R.B. 644 8875, 2000–11 I.R.B. 761 8876, 2000–11 I.R.B. 753 8877, 2000–11 I.R.B. 747 8878, 2000–15 I.R.B. 857 8879, 2000–16 I.R.B. 882

Numerical Finding List ¹

Bulletins 2000–1 through 2000–19

Announcements: 2000–1, 2000–2 I.R.B. 294 2000–2, 2000–2 I.R.B. 295 2000–3, 2000–2 I.R.B. 296 2000–4, 2000–3 I.R.B. 317 2000–5, 2000–4 I.R.B. 427 2000–6, 2000–4 I.R.B. 428 2000–7, 2000–6 I.R.B. 586 2000–8, 2000–6 I.R.B. 586 2000–9, 2000–9 I.R.B. 733 2000–10, 2000–9 I.R.B. 733 2000–11, 2000–10 I.R.B. 739 2000–12, 2000–12 I.R.B. 835 2000–13, 2000–11 I.R.B. 771 2000–14, 2000–11 I.R.B. 772 2000–15, 2000–12 I.R.B. 837 2000–16, 2000–12 I.R.B. 837 2000–17, 2000–13 I.R.B. 846 2000–18, 2000–13 I.R.B. 846 2000–19, 2000–19 I.R.B. 973 2000–20, 2000–19 I.R.B. 977 2000–21, 2000–19 I.R.B. 983 2000–22, 2000–19 I.R.B. 987 2000–23, 2000–19 I.R.B. 992 2000–24, 2000–14 I.R.B. 855 2000–25, 2000–14 I.R.B. 855 2000–26, 2000–15 I.R.B. 876 2000–27, 2000–15 I.R.B. 876 2000–28, 2000–15 I.R.B. 876 2000–29, 2000–15 I.R.B. 877 2000–30, 2000–15 I.R.B. 877 2000–31, 2000–15 I.R.B. 877 2000–32, 2000–15 I.R.B. 879 2000–33, 2000–15 I.R.B. 878 2000–34, 2000–15 I.R.B. 879 2000–35, 2000–16 I.R.B. 922 2000–36, 2000–16 I.R.B. 947 2000–37, 2000–16 I.R.B. 947 2000–38, 2000–16 I.R.B. 948 2000–39, 2000–16 I.R.B. 948 2000–40, 2000–16 I.R.B. 948 2000–41, 2000–16 I.R.B. 949 2000–42, 2000–16 I.R.B. 949 2000–43, 2000–17 I.R.B. 957 2000–44, 2000–17 I.R.B. 958 2000–45, 2000–18 I.R.B. 962 2000–46, 2000–19 I.R.B. 997 2000–47, 2000–19 I.R.B. 998 2000–49, 2000–19 I.R.B. 998 2000–50, 2000–19 I.R.B. 998

Court Decisions: 2066, 2000–15 I.R.B. 867 2067, 2000–15 I.R.B. 863

Notices: 2000–1, 2000–2 I.R.B. 288 2000–2, 2000–9 I.R.B. 727 2000–3, 2000–4 I.R.B. 413 2000–4, 2000–3 I.R.B. 313 2000–5, 2000–3 I.R.B. 314 2000–6, 2000–3 I.R.B. 315 2000–7, 2000–4 I.R.B. 419 2000–8, 2000–4 I.R.B. 420

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 1999–27 through 1999–52 is in Internal Revenue Bulletin 2000–1, dated January 3, 2000.

Notices—continued: 2000–9, 2000–5 I.R.B. 449 2000–10, 2000–5 I.R.B. 451 2000–11, 2000–6 I.R.B. 572 2000–12, 2000–9 I.R.B. 727 2000–13, 2000–9 I.R.B. 732 2000–14, 2000–10 I.R.B. 737 2000–15, 2000–12 I.R.B. 826 2000–16, 2000–12 I.R.B. 826 2000–17, 2000–12 I.R.B. 827 2000–18, 2000–13 I.R.B. 845 2000–19, 2000–13 I.R.B. 845 2000–20, 2000–14 I.R.B. 851 2000–21, 2000–19 I.R.B. 967 2000–22, 2000–16 I.R.B. 902 2000–23, 2000–17 I.R.B. 952 2000–24, 2000–17 I.R.B. 952 2000–25, 2000–17 I.R.B. 954 2000–26, 2000–17 I.R.B. 954

Proposed Regulations: REG–208280–86, 2000–8 I.R.B. 654 REG–209135–88, 2000–8 I.R.B. 681 REG–208254–90, 2000–6 I.R.B. 577 REG–209601–92, 2000–12 I.R.B. 829 REG–100276–97, 2000–8 I.R.B. 682 REG–101492–98, 2000–3 I.R.B. 326 REG–106012–98, 2000–2 I.R.B. 290 REG–109101–98, 2000–16 I.R.B. 903 REG–110311–98, 2000–11 I.R.B. 767 REG–103831–99, 2000–5 I.R.B. 452 REG–103882–99, 2000–8 I.R.B. 706 REG–105089–99, 2000–6 I.R.B. 580 REG–105279–99, 2000–8 I.R.B. 707 REG–105606–99, 2000–4 I.R.B. 421 REG–107872–99, 2000–16 I.R.B. 911 REG–111119–99, 2000–5 I.R.B. 455 REG–113572–99, 2000–7 I.R.B. 624 REG–116048–99, 2000–6 I.R.B. 584 REG–116567–99, 2000–5 I.R.B. 463 REG–116704–99, 2000–3 I.R.B. 325 REG–117162–99, 2000–15 I.R.B. 871 REG–100163–00, 2000–7 I.R.B. 633 REG–100291–00, 2000–16 I.R.B. 917 REG–103735–00, 2000–11 I.R.B. 770 REG–103736–00, 2000–11 I.R.B. 768

Railroad Retirement Quarterly Rate: 2000–9 I.R.B. 721

Revenue Procedures: 2000–1, 2000–1 I.R.B. 4 2000–2, 2000–1 I.R.B. 73 2000–3, 2000–1 I.R.B. 103 2000–4, 2000–1 I.R.B. 115 2000–5, 2000–1 I.R.B. 158 2000–6, 2000–1 I.R.B. 187 2000–7, 2000–1 I.R.B. 227 2000–8, 2000–1 I.R.B. 230 2000–9, 2000–2 I.R.B. 280 2000–10, 2000–2 I.R.B. 287 2000–11, 2000–3 I.R.B. 309 2000–12, 2000–4 I.R.B. 387 2000–13, 2000–6 I.R.B. 515 2000–14, 2000–18 I.R.B. 960 2000–15, 2000–5 I.R.B. 447 2000–16, 2000–6 I.R.B. 518 2000–17, 2000–11 I.R.B. 766

2000–20 I.R.B. ii May 15, 2000

Revenue Procedures—Continued:

99–5 Superseded by Rev. Proc. 2000–5, 2000–1 I.R.B. 158

99–6 Superseded by Rev. Proc. 2000–6, 2000–1 I.R.B. 187

99–7 Superseded by Rev. Proc. 2000–7, 2000–1 I.R.B. 227

99–8 Superseded by Rev. Proc. 2000–8, 2000–1 I.R.B. 230

99–13 Modified and superseded by Rev. Proc. 2000–16, 2000–6 I.R.B. 518

99–20 Supplemented by Rev. Proc. 2000–14, 2000–18 I.R.B. 960

99–22 Obsoleted by Rev. Proc. 2000–21, 2000–19 I.R.B. 971

99–31 Modified and superseded by Rev. Proc. 2000–16, 2000–6 I.R.B. 518

99–49 Modified and amplified by Rev. Rul. 2000–4, 2000–4 I.R.B. 331 Rev. Rul. 2000–7, 2000–9 I.R.B. 712 Notice 2000–4, 2000–3 I.R.B. 313

99–51 Superseded by Rev. Proc. 2000–3, 2000–1 I.R.B. 103

2000–6 Modified by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

2000–8 Modified by Rev. Proc. 2000–16, 2000–6 I.R.B. 518 Rev. Proc. 2000–20, 2000–6 I.R.B. 553

2000–12 Corrected by Announcement 2000–50, 2000–19 I.R.B. 998

2000–16 Corrected by Announcement 2000–17, 2000–13 I.R.B. 846

Revenue Rulings:

57–259 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

57–499 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

73–292 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

78–218 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

86–62 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2000–1 through 2000–19

Announcements:

99–40 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

99–50 Modified by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

2000–18 Corrected by Announcement 2000–32, 2000–15 I.R.B. 878

Notices:

88–125 Obsoleted by T.D. 8870, 2000–8 I.R.B. 647

92–48 Obsoleted by Notice 2000–11, 2000–6 I.R.B. 572

97–19 Modified by Rev. Proc. 2000–1, 2000–1 I.R.B. 4

98–22 Obsoleted by T.D. 8870, 2000–8 I.R.B. 647

98–52 Modified by Notice 2000–3, 2000–4 I.R.B. 413

98–61 Modified and superseded by Rev. Proc. 2000–15, 2000–5 I.R.B. 447

99–8 Obsoleted by Rev. Proc. 2000–12, 2000–4 I.R.B. 387

2000–4 Corrected by Announcement 2000–9, 2000–9 I.R.B. 733

Proposed Regulations:

REG–209601–92 Corrected by Announcement 2000–40, 2000–16 I.R.B. 948

REG–100276–97 Corrected by Announcement 2000–38, 2000–16 I.R.B. 948

REG–101492–98 Corrected by Announcement 2000–16, 2000–12 I.R.B. 837

REG–113572–99 Corrected by Announcement 2000–41, 2000–16 I.R.B. 949

REG–103736–00 Corrected by Announcement 2000–44, 2000–17 I.R.B. 958

Revenue Procedures:

80–18 Modified by Rev. Proc. 2000–13, 2000–6 I.R.B. 515

1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 1999–27 through 1999–52 is in Internal Revenue Bulletin 2000–1, dated January 3, 2000.

Revenue Procedures—Continued:

89–9 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

89–13 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

90–21 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

91–66 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

92–13 Modified, amplified, and superseded by Rev. Proc. 2000–11, 2000–3 I.R.B. 309

92–13A Modified, amplified, and superseded by Rev. Proc. 2000–11, 2000–3 I.R.B. 309

92–41 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

93–9 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

93–10 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

94–12 Modified, amplified, and superseded by Rev. Proc. 2000–11, 2000–3 I.R.B. 309

95–42 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

96–13 Modified by Rev. Proc. 2000–1, 2000–1 I.R.B. 4

98–22 Modified and superseded by Rev. Proc. 2000–16, 2000–6 I.R.B. 518

98–27 Superseded by Rev. Proc. 2000–12, 2000–4 I.R.B. 387

98–64 Superseded by Rev. Proc. 2000–9, 2000–2 I.R.B. 280

98–65 Superseded by Rev. Proc. 2000–19, 2000–12 I.R.B. 785

99–1 Superseded by Rev. Proc. 2000–1, 2000–1 I.R.B. 4

99–2 Superseded by Rev. Proc. 2000–2, 2000–1 I.R.B. 73

99–3 Superseded by Rev. Proc. 2000–3, 2000–1 I.R.B. 103

99–4 Superseded by Rev. Proc. 2000–4, 2000–1 I.R.B. 115

May 15, 2000 iii 2000–20 I.R.B.

Revenue Rulings—continued:

88–36 Modified by Rev. Rul. 2000–6, 2000–6 I.R.B. 512

89–89 Obsoleted by Rev. Rul. 2000–2, 2000–3 I.R.B. 305

92–19 Supplemented by Rev. Rul. 2000–17, 2000–13 I.R.B. 842

98–30 Amplified and superseded by Rev. Rul. 2000–8, 2000–7 I.R.B. 617

Treasury Decisions:

8734 Modified by T.D. 8856, 2000–3 I.R.B. 298

8804 Modified by T.D. 8856, 2000–3 I.R.B. 298

8845 Corrected by Announcement 2000–6, 2000–4 I.R.B. 428

8846 Corrected by Announcement 2000–3, 2000–2 I.R.B. 296

8847 Corrected by Announcement 2000–13, 2000–11 I.R.B. 771

8849 Corrected by Announcement 2000–28, 2000–15 I.R.B. 876

8852 Corrected by Announcement 2000–18, 2000–13 I.R.B. 846

8853 Corrected by Announcement 2000–33, 2000–15 I.R.B. 878

8856 Corrected by Announcement 2000–31, 2000–15 I.R.B. 877

8859 Corrected by Announcement 2000–27, 2000–15 I.R.B. 876

8864 Corrected by Announcement 2000–26, 2000–15 I.R.B. 876

8865 Corrected by Announcement 2000–37, 2000–16 I.R.B. 947

8867 Corrected by Announcement 2000–30, 2000–15 I.R.B. 877

8869 Corrected by Announcement 2000–36, 2000–16 I.R.B. 947

8870 Corrected by Announcement 2000–34, 2000–15 I.R.B. 879

8874 Corrected by Announcement 2000–29, 2000–15 I.R.B. 877

2000–20 I.R.B. iv May 15, 2000