INCOME TAX

Rev. Rul. 2000–32, page 1. 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 July 2000.

T.D. 8888, page 3. Final regulations under section 6049 of the Code rescind the requirement that certain information related to the accrual of original issue discount (OID) be set forth on the face of certificates for a collateralized debt obligation (CDO) or regular interest in a real estate mortgage investment conduit (REMIC).

REG–105316–98, page 98. Proposed regulations under section 6050S of the Code relate to information reporting for payments of qualified tuition and related expenses and payments of interest on qualified education loans. In addition, proposed regulations under section 6011(e) of the Code relate to magnetic media filing requirements for information returns.