INCOME TAX

T.D. 8898, page 276. Final regulations under section 368 of the Code relate to the continuity of interest requirement for certain corporate reorganizations.

T.D. 8901, page 272. Final regulations under section 110 of the Code relate to an exclusion from gross income for qualified lessee construction allowances provided by a lessor to a lessee for the purpose of constructing long-lived property to be used by the lessee pursuant to a short-term lease.

Notice 2000–50, page 291. 2000 marginal production rates. This notice announces the applicable percentage under section 613A of the Code to be used in determining percentage depletion for marginal properties for the 2000 calendar year.

Notice 2000–51, page 291. 2000 enhanced oil recovery credit. The enhanced oil recovery credit for taxable years beginning in the 2000 calendar year is determined without regard to the phase-out for crude oil price increases provided in section 43(b) of the Code.

Notice 2000–52, page 292. Electricity produced from certain renewable resources. This notice announces the calendar year 2000 inflation adjustment factor and reference prices for the renewable electricity production credit under section 45 of the Code.