INCOME TAX— cont. — Internal Revenue Bulletin 2000-27

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, 441 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

Treaties with Austria, Ireland, South

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

12, 835 Potentially abusive, list of investors

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, 767 Disclosure statements (TD 8877) 11,

9, 712 Reorganizations:

Divisive mergers, definition (RR 5) 5,

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

436 Mergers and disregarded entities

(REG–106186–98) 23, 1226 Nonqualified preferred stock (TD

23, 1150 Revocations, exempt organizations (Ann

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

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

12, 837 ; (Ann 39) 16, 948 ; (Ann
26, 1281 S corporations:

Passthrough items (TD 8852) 2, 253 ;

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

ments (Notice 9) 5, 449 Withholdings:

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

agreements: Application procedures (RP 12) 4,

387 Guidance for financial institutions

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

(RP 14) 18, 960 Separate shares rules (TD 8849) 2, 245 ;

(Ann 48) 23, 1243 U.S. source income paid to foreign

correction (Ann 28) 15, 876 Short-term Treasury bills (Ann 14) 11,

persons: Delay of effective date (TD 8856) 3,

772 Solely for voting stock requirement:

Advance notice of final regulations

(Notice 1) 2, 288 Final regulations (TD 8885) 25, 1260 Sources of income, compensation for

298 ; correction (Ann 31) 15, 877 Reporting and recordkeeping

requirements (TD 8881) 23, 1158

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

July 3, 2000 xii 2000–27 I.R.B.