INCOME TAX— cont.

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 1.1441–0, –1, –2, –3, –4, –6, –7, –9, amended; 1.1441–5, revised; 1.1461–1, amended; 1.6041–1, –4, amended; 1.6041A–1, amended; 1.6042–3, amended; 1.6045–1, amended; 1.6049–4, –5, amended; U.S. source income paid to foreign persons; reporting and recordkeeping requirements (TD 8881) 23, 1158 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 1.1502–3, –4, –9A, –21, –98, amended; 1.1502–3T, -4T, -55T, removed; 1.1502–55, added; consolidated returns, limitations on use of certain credits (TD 8884) 24, 1250 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

2000–27 I.R.B. xi July 3, 2000