INCOME TAX

Rev. Rul. 2000–28, page 1157. Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for June 2000.

T.D. 8881, page 1158. Amendments to final regulations (T.D. 8734, 1997–2 C.B. 109) relate to the withholding of income tax under section 1441 of the Code on certain U.S. source income paid to foreign persons.

T.D. 8882, page 1150. Final regulations under section 356 of the Code relate to nonqualified preferred stock and rights to acquire nonqualified preferred stock, as defined in section 351(g)(2).

T.D. 8883, page 1151. Final regulations under section 1032 of the Code relate to the treatment of a disposition by a corporation or partnership of the stock of a corporation in a taxable transaction. Rev. Rul. 80–76 obsoleted.

REG–106186–98, page 1226. Proposed regulations under section 368 of the Code provide that mergers involving Disregarded Entities do no qualify for