INCOME TAX—cont. INCOME TAX—cont.

Acquisition of corporate indebtedness

(RP 33) 36, 257 Actuarial tables for valuation of annu

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

classified as (Ann 61) 30, 136 ; (Ann 67) 32, 160 ; (Ann 70) 34, 204 ; (Ann 75) 37, 268 ; (Ann 79) 39, 303 Proposed Regulations:

ities, interests for life or term of years, and remainder or reversionary interests (TD 8886) 27, 3 Bad debt reserves of thrift institutions

28. 27, 60 1120-FSC, Schedule P, foreign sales corporations (Notice 49) 37, 266 8871, Political Organization Notice of Section 527 Status (Notice 36) 33, 173 8872, Political Organization Report of Contributions and Expenditures (Notice 41) 33, 177 W-2, W-3; planned changes to (Ann

Cross Blue Shield organizations (Notice 34) 33, 172 Marginal properties, oil and gas produc tion, depletion, applicable percentages (Notice 50) 38, 291 Private foundations, organizations now

(Ann 63) 31, 149 Capitalization, business expenses, farm

ing (Notice 45) 36, 256 Charitable remainder trusts sample

forms, revision (Notice 37) 29, 118 Claims for certain income tax convention

76. 36, 260 Fringe benefits, aircraft valuation formu

la (RR 40) 35, 208 Gross income, de minimis premiums,

benefits, guidance on (TD 8889) 30, 124 Collateralized debt obligations (CDOs),

reporting requirements (TD 8888) 27, 3 Comprehensive case resolution program

treatment of (RP 30) 28, 113 Individual retirement arrangements,

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

use of certain credits (Ann 73) 35, 230 Corporate reorganizations, continuity of

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

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 1.6011–4, amended; 301–6111 –2, amended; 301–6112–1, amended; tax shelters, disclosure rules, registration and list maintenance requirements, additional guidance of (REG–110311–98, REG–103735–00, REG–103736–00) 36, 258 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

interest (TD 8898) 38, 276 Corporations, disposition of stock in a

taxable transaction (Ann 57) 28, 115 Credits:

Enhanced oil recovery credit, 2000 infla

ing requirements (REG–105316-98) 27, 98 Insurance companies:

tion adjustment (Notice 51) 38, 291 Low-income housing credit, carry

overs to qualified states, 2000 National Pool (RP 36) 37, 267 Renewable electricity production cred it, 2000 inflation adjustment (Notice 52) 38, 292 Targeted Jobs Tax Credit, settlement

tively connected net investment income (RP 32) 33, 172 Interest:

Differential earnings rate and recom puted differential earnings rate for mutual life insurance companies (RR 37) 32, 156 Foreign companies, minimum effec

initiative (Ann 58) 30, 135 Debt roll-ups, election to treat certain

Investment:

debt substitutions as realization events (RP 29) 28, 113 Deductions, travel expenses, per diem

July 2000 (RR 32) 27, 1 August 2000 (RR 38) 32, 157 September 2000 (RR 41) 36, 248 Rates:

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

rates (Notice 48) 37, 265 Depletion, applicable percentages, oil

and gas production (Notice 50) 38, 291 Foreign sales corporations, Form 1120 FSC, Schedule P (Notice 49) 37, 266 Foreign trusts:

LIFO:

Underpayments and overpayments, quarter beginning October 1, 2000 (RR 42) 39, 297 Inventory:

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

Transfers of:

26 CFR 1.110–1, added; 1.602.101, amended; short-term leases, qualified lessee construction allowances for (TD 8901) 38, 272 26 CFR 1.162–12, amended; 1.263A–0, –1, amended; 1.263A–0T, removed; 1.263A–4, revised; 1.263A–4T, removed; 1.471–6, amended; uniform capitalization applied to farming busi

Appreciated property to

Price indexes, department stores, for:

(REG–108522–00) 34, 187 Property to trusts with U.S. benefi

ciaries (REG–209038–89) 34, 191 Forms:

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

May 2000 (RR 34) 29, 116 June 2000 (RR 39) 34, 184 July 2000 (RR 47) 37, 264 Dollar-value LIFO and inventory price

1040, e-file program (RP 31) 31, 146 1096, 1098, 1099, 5498, and W-2G, substitute forms specifications (RP

2000–40 I.R.B. v October 2, 2000