INCOME TAX

Accounting period change, automatic

consent (RP 11) 3, 309 Acquisitions, recognition of gain on dis

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

(REG–103882–99) 8, 706 Depreciation:

tributions (Ann 10) 9, 733 Adequate disclosure of gifts (Ann 6) 4,

428 Advance pricing agreements (Ann 35)

MACRS property, involuntary conver

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

24. 14, 855 Forms:

1040NR, electronic filing, magnetic media (RP 24) 22, 1133 1098, 1099, 5498, and W-2G, specifications for filing forms magnetically or electronically (RP 25) 21, 1033 SS-4, interim waiver of signature

16, 922 Allocation of partnership debt, nonre

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

8865. 7, 589 ; correction (Ann 37) 16, 947 Appeals, test of arbitration procedure

(Ann 4) 3, 317 Areas in which advance letter rulings and

determination letters will not be issued from Associate Chief Counsel, International (RP 7) 1, 227 Asset acquisitions, allocation of purchase

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

Filing Forms 1098, 1099, 5498, and W-2G, Magnetically or Electronically (RP 25) 21, 1033 Electronically filed information returns,

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

of Agriculture (TD 8854) 3, 306 ; (REG–116704–99) 3, 325 Electronic filing; magnetic media:

Form 1040NR (RP 24) 22, 1133 Information reporting seminars for

(Notice 19) 13, 845 Fringe benefits:

2000 (Ann 47) 21, 1118 Publication 1220, Specifications for

Aircraft valuation (RR 13) 12, 774 Qualified transportation

(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

inspection (Ann 2) 2, 295 Information reporting:

price (TD 8858) 4, 332 Automobile owners and lessees (RP 18)

9, 722 Barter exchanges, information reporting

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

(Notice 6) 3, 315 Business expenses:

ISO 9000 costs (RR 4) 4, 331 Substantiation (TD 8864) 7, 614 ; cor

Closely-held real estate investment

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

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

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

rection (Ann 26) 15, 876

June 5, 2000 viii 2000–23 I.R.B.