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

ments (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

(Ann 46) 19, 997 Valuation tables (Ann 25) 14, 855 Variable annuity contracts, closing agree

Treaties with Austria, Ireland, South

Africa; Publication 515 changes (Ann 11) 10, 739 United Kingdom; repeal of advance

corporation tax (RP 13) 6, 515 Tax liens, determination of property or

rights to property (CD 2067) 15, 863 Tax shelters:

Circular 230 (Ann 51) 22, 1141 Confidential corporate, registration

(TD 8876) 11, 753 ; (REG–110311–98) 11, 753 Disclosure statements (TD 8877) 11,

747 ; (REG–103735–00) 11, 770 Listed transactions (Notice 15) 12, 826 Office of Tax Shelter Analysis (Ann

12. 12, 835 Potentially abusive, list of investors

(TD 8875) 11, 761 ; (REG–103736–00) 11, 768 ; correction (Ann 44) 17, 958 Technical advice to district directors and

chiefs, appeals office, from Associate Chief Counsel (RP 2) 1, 73 Treasury bonds, call for redemption of

7. 9, 712 Reorganizations:

Divisive mergers, definition (RR 5) 5,

ments (Notice 9) 5, 449 Withholdings:

436 Solely for voting stock requirement

(Notice 1) 2, 288 S corporations:

Passthrough items (TD 8852) 2, 253 ;

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

Date deemed paid (CD 2066) 15, 867 Qualified intermediary withholding

agreements (RP 12) 4, 387 U.S. source income payments to for

eign persons, delay of effective date (TD 8856) 3, 298 ; correction (Ann 31) 15, 877

tion (Ann 36) 16, 947 Section 911(d)(4) waiver; 1999 update

(RP 14) 18, 960 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)

10, 739 Shipping and aircraft agreement,

Kingdom of Saudi Arabia, 22, 1126

2000–23 I.R.B. xi June 5, 2000