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

Foreign partnerships:

Partnerships:

Information reporting (TD 8850) 2,

Federal short-term, mid-term, and

long-term rates for:

Adjustments following sales (Ann 13)

11, 771 Allocation of basis adjustments among

265 U.S. persons with reportable event,

reporting requirement (TD 8851) 2, 275 Foreign persons, distributions to (Ann

January 2000 (RR 1) 2, 250 February 2000 (RR 9) 6, 497 March 2000 (RR 11) 10, 734 April 2000 (RR 19) 14, 849

14, 855 Forms:

1040NR, electronic filing, magnetic media (RP 24) 22, 1133 1042-S, proposed revisions (Ann 54) 26, 1276 1098, 1099, 5498, and W-2G, specifications for filing forms magnetically or electronically (RP 25) 21, 1033 1099-R and 5498, procedures for reporting recharacterizations and reconversions (Notice 30) 25, 1266 SS-4, interim waiver of signature

May 2000 (RR 23) 19, 964 June 2000(RR 28) 23, 1157 Rates:

Dollar-value LIFO and inventory price

index computation (IPIC) methods (REG–107644–98) 23, 1229 LIFO:

Underpayments and overpayments,

quarter beginning: April 1, 2000 (RR 16) 12, 780 July 1, 2000 (RR 30) 25, 1262 Interest netting on tax payments (RP 26)

partnership assets (REG–107872–99) 16, 911 Allocation of nonrecourse liabilities

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

(REG–100163–00) 7, 633 Basis adjustments, residual method,

valuation of partnership assets including goodwill (REG–107872–99) 16, 911 Disposition of stock in a taxable trans

24, 1257 International operation of ships and/or

action (TD 8883) 23, 1151 Mergers and divisions

aircraft, Kingdom of Saudi Arabia, 22, 1126 Inventory:

(REG–111119–99) 5, 455 Options and convertible instruments

(Notice 29) 23, 1241 Qualified replacement property, trans

(Notice 19) 13, 845 Fringe benefits:

fer to (RR 18) 14, 847 Passive foreign investment companies:

Marketable stock (TD 8867) 7, 620 ;

Aircraft valuation (RR 13) 12, 774 Qualified transportation

(REG–113572–99) 7, 624 ; correction (Ann 41) 16, 949 Guaranteed annuity interests and unitrust

interests, definition of (REG–100291– 00) 16, 917 Guidance priority list (Notice 10) 5, 451 Individual retirement arrangements,

November 1999 (RR 3) 3, 297 December 1999 (RR 10) 8, 643 January 2000 (RR 14) 12, 779 February 2000 (RR 21) 16, 881 March 2000 (RR 25) 20, 1006 April 2000 (RR 29) 24, 1249 Last known address, definition of (Ann

19, 998 Letter rulings, determination letters and

Price indexes, department stores:

22, 1141 Pre-filing agreement pilot program

correction (Ann 30) 15, 877 Qualified electing fund (TD 8870) 8,

647 ; correction (Ann 34) 15, 879 Practice before the Internal Revenue

Service, governing regulations (Ann

reporting recharacterizations and reconversions (Notice 30) 25, 1266 Information letters available for public

(Notice 12) 9, 727 Presidentially declared disaster and com

bat zone, relief (REG–101492–98) 3, 326 ; correction (Ann 16) 12, 837 Private foundations:

6, 586 ; (Ann 52) 22, 1142 Proposed Regulations:

Disclosure rules (TD 8861) 5, 441 Organizations now classified as (Ann

inspection (Ann 2) 2, 295 Information reporting:

Barter exchange (Notice 6) 3, 315 Discharges of indebtedness, penalties

for (Notice 22) 16, 902 Foreign partnerships and foreign cor

information letters issued by Associate Chief Counsel (RP 1) 1, 4 Major disaster and emergency areas,

losses (RR 15 ) 12, 774 Medical conference expenses, deductibil

ity of (RR 24) 19, 963 Methods of accounting; inventories,

small taxpayers (RP 22) 20, 1008 Mortgage credit certificates, median

porations (TD 8850) 2, 265 Innocent spouse, equitable relief (RP 15)

5, 447 Installment agreements, limitation of fail

income figures (RP 21) 19, 971 Nonconventional source fuel credit,

inflation adjustment factor and reference price (Notice 23) 17, 952 Nonqualified preferred stock, exchanges

and distributions (REG–105089–99) 6, 580 Office of Tax Shelter Analysis:

ure to pay penalty (REG–105279–99) 8, 707 Installment sales (Notice 26) 17, 954 Insurance companies:

Differential earnings rate, tentative

(Notice 16) 12, 826 Prevailing state assumed interest

Address and phone number (Ann 55)

25, 1268 Newly established office (Ann 12) 12,

rates (RR 17) 13, 842 Interest:

835

26 CFR 1.41–0, amended; 1.41–8, revised; credit for increasing research activities (REG–105606–99) 4, 421 26 CFR 1.118–2, added; contribution in aid of construction, definition (REG–106012–98) 2, 290 26 CFR 1.132–0, amended; 1.132–9, added; qualified transportation fringe benefits (REG–113572–99) 7, 624 ; correction (Ann 41) 16, 949 26 CFR 1.170A–6, amended; 20.2055–2, amended; 25.2522(c)–3, amended; lifetime charitable lead

Investment:

2000–27 I.R.B. ix July 3, 2000