INCOME TAX— cont.

26 CFR 1.42–5, –6, amended; 1.42 –11, –12, –13, amended; 1.42–17, added; compliance monitoring and miscellaneous issues relating to the low-income housing credit (TD 8859) 5, 429 26 CFR 1.62–2, amended; 1.62–2T, removed; 1.274–5, added; 1.274–5T, amended; substantiation of business expenses (TD 8864) 7, 614 ; correction (Ann 26) 15, 876 26 CFR 1.83–6, amended; 1.1032–2, amended; 1.1032–3, added; 1.1502–13, amended; disposition of stock in taxable transaction (TD 8883) 23, 1151 26 CFR 1.162–11, amended; 1.167(a)–3, amended; 1.167(a)–6, amended; 1.167(a)–14, added; 1.197–0, added; 1.197–2, added; amortization of goodwill and certain other intangibles (TD 8865) 7, 589 ; correction (Ann 37) 16, 947 26 CFR 1.337(d)–5, added, certain asset transfers to regulated investment companies and real estate

1212, supplemental information (Ann 14) 11, 772 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G, Magnetically or Electronically (RP 25) 21, 1033 Circular 230 (Ann 51) 22, 1141 Qualified intermediary withholding

agreements (RP 12) 4, 387 ; correction (Ann 50) 19, 998 Qualified mortgage bond, median income

figures (RP 21) 19, 971 Qualified Zone Academy Bonds (RP 10)

2, 287 Real estate investment trusts, asset trans

fers to (TD 8872) 8, 639 ; (REG–209135–88) 8, 681 Real estate mortgage investment con

duits, safe harbor (REG–100276–97; REG–122450–98) 8, 682 ; correction (Ann 38) 16, 948 Recharacterizing financing arrangements,

fast-pay stock (TD 8853) 4, 377 ; correction (Ann 33) 15, 878 Regulated investment companies, asset

transfers to (TD 8872) 8, 639 ; (REG–209135–88) 8, 681 Regulations:

July 3, 2000 x 2000–27 I.R.B.