GIFT TAX

use of certain credits (TD 8884) 24,

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

(Notice 17) 12, 827 Financial asset securitization investment

Northeastern taxpayers, due dates

Guaranteed annuity interests and unitrust

1250 Contribution in aid of construction, defi

trusts, general (REG–100276–97; REG–122450–98) 8, 682 ; correction (Ann 38) 16, 948 Foreign corporations:

interests (REG–100291–00) 16, 917 Proposed Regulations:

26 CFR 1.170A–6, amended; 20.2055–2, amended; 25.2522(c)–3, amended; guaranteed annuity interests and unitrust interests (REG–100291–00) 16, 917

nition (REG–106012–98) 2, 290 Corporations, disposition of stock in a

taxable transactions (TD 8883) 23,

Compliance monitoring (TD 8859)

5, 429 ; correction (Ann 27) 15, 876 Resident population estimates

1151 Credits:

Low-income housing credit:

Exclusion of shipping income

(REG–208280–86) 8, 654 ; correction (Ann 45) 18, 962 Information reporting (TD 8850) 2, 265 Stock transfer rules:

General provisions (TD 8862) 6, 466 Nonrecognition (TD 8863) 6, 488 ;