INCOME TAX—cont. INCOME TAX—cont. INCOME TAX—cont.

Comprehensive case resolution program

(Notice 43) 35, 209 Consolidated returns, limitations on the

use of certain credits (Ann 73) 35, 230 Corporations, disposition of stock in a

taxable transaction (Ann 57) 28, 115 Credit, Targeted Jobs Tax Credit, settle ment initiative (Ann 58) 30, 135 Debt roll-ups, election to treat certain

debt substitutions as realization events (RP 29) 28, 113 Foreign trusts:

Transfers of:

Appreciated property to

(REG–108522–00) 34, 187 Property to trusts with U.S. benefi ciaries (REG–209038–89) 34, 191 Forms:

1040, e-file program (RP 31) 31, 146 1096, 1098, 1099, 5498, and W-2G, substitute forms specifications (RP 28) 27, 60 8871, Political Organization Notice of Section 527 Status (Notice 36) 33, 173 8872, Political Organization Report of Contributions and Expenditures (Notice 41) 33, 177 Fringe benefits, aircraft valuation formu la (RR 40) 35, 208 Gross income, de minimis premiums,

treatment of (RP 30) 28, 113 Guidance regarding claims for certain

income tax convention benefits (TD 8889) 30, 124 Individual retirement arrangements,

returned or recharacterized contributions, net income calculation (Notice 39) 30, 132 Information reporting, payments and

reimbursements of qualified tuition and related expenses (REG-10531698) 27, 98 Information returns, magnetic media fil ing requirements (REG-105316-98) 27, 98 Insurance companies:

Differential earnings rate and recom puted differential earnings rate for mutual life insurance companies (RR 37) 32, 156 Foreign companies, minimum effec tively connected net investment income (RP 32) 33, 172

Interest:

Investment:

Federal short-term, mid-term, and long-term rates for:

July 2000 (RR 32) 27, 1 August 2000 (RR 38) 32, 157 Inventory:

LIFO:

Price indexes, department stores, for:

May 2000 (RR 34) 29, 116 June 2000 (RR 39) 34, 184 Dollar-value LIFO and inventory price

index computation (IPIC) methods (Ann 66) 32, 160 Letter rulings, determination letters, and

information letters issued by the Office of Chief Counsel (Notice 35) 29, 118 Loss deductions, challenge of, Blue

Cross Blue Shield organizations (Notice 34) 33, 172 Private foundations, organizations now

classified as (Ann 61) 30, 136 ; (Ann 67) 32, 160 ; (Ann 70) 34, 204 Proposed Regulations:

26 CFR 1.679–1, –2, –3, –4, –5, –6, –7, added; 1.958–1, –2, amended; foreign trusts with U.S. beneficiaries (REG–209038–89) 34, 191 26 CFR 1.684–1, –2, –3, –4, –5, added; tax on transfers of appreciated property to foreign trusts and foreign estates (REG–108522–00) 34, 187 26 CFR 1.6050S-0, -1,-2, added; 301.6011-2, amended; information reporting, payments and reimbursements of qualified tuition and related expenses (REG-105316-98) 27, 98 Publications:

515, changes in tables 1 and 2 for Denmark treaty (Ann 59) 29, 120 901, changes in tables 1 and 2 for Denmark treaty (Ann 59) 29, 120 1212, supplemental information on short-term Treasury bills (Ann 64) 31, 149 Real estate mortgage investment conduits

(REMICs), reporting requirements (TD 8888) 27, 3 Regulations:

26 CFR 1.170A-12, amended; 1.170A12T, removed; 1.642(c)-6, amended; 1.642(c)-6T, removed; 1.664-4,

amended; 1.664-4T, removed; 1.75201, amended; 1.7520-1T, removed; actuarial tables for valuation of annuities, interests for life or term of years, and remainder or reversionary interests (TD 8886) 27, 3 26 CFR 1.401(a)–20, amended; 1.401(a)(4)–4, amended; 1.401(a)(26)–4, –6, amended; 1.411(a)–7, –11, amended; 1.411(a)–7T, removed; 1.411(a)–11T, removed; 1.411(d)–4, amended; 1.417(e)–1, amended; accrued benefits, involuntary cashout of (TD 8891) 32, 152 26 CFR 1.472–8, correction; dollarvalue LIFO regulations, inventory price index computation (IPIC) method (Ann 66) 32, 160 26 CFR 1.643(h)-1, amended; 1.6712(e), revised; 1.671-2T, removed; 1.672(f)-2, -3, -4, -5, amended; definition of grantor (TD 8890) 30, 122 26 CFR 1.894-1, revised; guidance regarding claims for certain income tax convention benefits (TD 8889) 30, 124 26 CFR 1.1032-3, correction; disposition of stock in a taxable transaction (Ann 57) 28, 115 26 CFR 1.1502–3, correction; consolidated returns, limitations on the use of certain credits (Ann 73) 35, 230 26 CFR 1.6012–7T, removed; 1.6061–2T, removed; 1.6065–2T, removed; 602.101(c), amended; telefile voice signature test (TD 8892) 32, 158 26 CFR 1.6049-7, amended; real estate mortgage investment conduits; reporting requirements and other administrative matters (TD 8888) 27, 3 26 CFR 1.6695-1, amended; 1.66951T, removed; requirement to retain copy of return or claim signed by preparer (TD 8893) 31, 143 Retention of return or claim signed by

tax preparer (TD 8893) 31, 143 Revocations, exempt organizations (Ann

62. 30, 137 ; (Ann 69) 33, 183 Substitute forms, 1096, 1098, 1099,

5498, and W-2G, rules and specifications (RP 28) 27, 60

September 5, 2000 v 2000–36 I.R.B.