INCOME TAX— cont.

(REG–105606–99) 4, 421 Debt instrument (RR 12) 11, 744 Depletion, treatment of delay rental

tour activities of tax-exempt organizations (TD 8874) 8, 644 ; correction (Ann 29) 15, 877 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; private foundation disclosure rules (TD 8861) 5, 441 Revocations:

course liabilities (REG–103831–99) 5, 452 Amortization of intangible property (TD

8865. 7, 589 ; correction (Ann 37) 16, 947 Appeals, test of arbitration procedure

(Ann 4) 3, 317 Asset acquisitions, allocation of purchase

price (TD 8858) 4, 332 Automobile owners and lessees (RP 18)

9, 722 Barter exchanges, information reporting

(RP 3) 1, 103 Associate Chief Counsel, International

(RP 7) 1, 227 Advance pricing agreements (Ann 35)

16, 922 Allocation of partnership debt, nonre

(REG–103882–99) 8, 706 Depreciation:

sion or like-kind exchange (Notice 4) 3, 313 ; correction (Ann 9) 9, 733 Determination of underwriting income,

non-life insurance companies (TD 8857) 4, 365 Disclosure of return information, Census

MACRS property, involuntary conver

Form 1040NR (RP 24) 22, 1133 Information reporting seminars for

2000 (Ann 47) 21, 1118 Publication 1220, Specifications for

(Ann 15) 12, 837 (Ann 39) 16, 948 (Ann 56) 26, 1281 Sponsorship payments, taxation of

of Agriculture (TD 8854) 3, 306 ; (REG–116704–99) 3, 325 Electronic filing; magnetic media:

(REG–209601–92) 12, 829 ; correction (Ann 40) 16, 948 Technical advice to district directors and

chiefs, appeals offices, from Associate Chief Counsel (RP 2) 1, 73 Technical advice to IRS employees (RP

(Notice 6) 3, 315 Business expenses:

deferral of termination (Notice 7) 4, 419 Closely-held real estate investment trust,

estimated tax payments, penalty relief (Notice 5) 3, 314 Consolidated returns, limitations on the

ISO 9000 costs (RR 4) 4, 331 Substantiation (TD 8864) 7, 614 ; cor

rection (Ann 26) 15, 876 Traveling expenses, per diem

Filing Forms 1098, 1099, 5498, and W-2G, Magnetically or Electronically (RP 25) 21, 1033 Electronically filed information returns,

due dates of (REG–105279–99) 8, 707 Equity options with flexible terms, special

rules and definitions (TD 8866) 6, 495 Estimated taxes:

5. 1, 158 Travel tours, taxation of (TD 8874) 8,

allowances (RP 9) 2, 280 Canadian banking legislation, repeal,

644 ; correction (Ann 29) 15, 877 User fees, request for letter rulings (RP

Closely-held real estate investment

8. 1, 230