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

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:

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:

ed; 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 1.883–0, added; 1.883–1, revised; 1.883–2, –3, –4, –5, added; exclusions from gross income of foreign corporations (REG–208280–86) 8, 654 ; change of date for public hearing (Ann 45) 18, 962 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 hyperinflationary currencies; nonperiodic pay

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 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G, Magnetically or Electronically (RP 25) 21, 1033 Circular 230 (Ann 51) 22, 1141 Qualified intermediary withholding

agreements (RP 12) 4, 387 ; correction (Ann 50) 19, 998 Qualified mortgage bond, median income

figures (RP 21) 19, 971 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; 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, amend

June 5, 2000 x 2000–23 I.R.B.