INCOME TAX—cont. INCOME TAX—cont.

ness (TD 8897) 36, 234 26 CFR 1.170A–12, amended; 1.170A–12T, removed; 1.642(c)–6, amended; 1.642(c)–6T, removed; 1.664–4, amended; 1.664–4T, removed; 1.7520–1, 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 1.368–1, amended; 1.368–1T, removed; corporate reorganizations; continuity of interest (TD 8898) 38, 276 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, –11T, removed; 1.411(d)–4, amended; 1.417(e)–1, amended; accrued benefits, involuntary cash-out 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; 1.671–2(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 1.6011–4T, amended; 301– 6111–2T, amended; 301–6112–1T, amended; tax shelters, disclosure rules, registration and list maintenance requirements, additional guidance on (TD 8896) 36, 249 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 administra

tive matters (TD 8888) 27, 3 26 CFR 1.6695–1, amended; 1.6695–1T, 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 Schedule P (Form 1120-FSC), foreign

sales corporations (Notice 49) 37, 266 Separate return limitation year (SRLY)

losses (Notice 53) 38, 293 Short-term leases, qualified lessee con

struction allowances for (TD 8901) 38, 272 Substitute forms, 1096, 1098, 1099,

5498, and W-2G, rules and specifications (RP 28) 27, 60 Tax claims in bankruptcy court (CD

2068. 28, 109 Tax shelters:

Avoidance using artificially high basis

(Notice 44) 36, 255 Disclosure rules, registration and list

maintenance requirements, additional guidance on (TD 8896) 36, 249 ; (REG–110311–98, REG–103735–00, REG–103736–00) 36, 258 Telefile voice signature test:

Notice of proposed rulemaking with drawn (Ann 68) 32, 161 Temporary regulations removed (TD

8892. 32, 158 Treaties:

Denmark, Publications 515 and 901

(Ann 59) 29, 120 Withholding rates, tax treaty benefits

(TD 8889) 30, 124 Trusts, definition of grantor (TD 8890)

30, 122 Uniform captialization applied to farm

ing business (TD 8897) 36, 234 Withholding certificate, guidance for

obtaining (RP 35) 35, 211

October 2, 2000 vi 2000–40 I.R.B.