ADMINISTRATIVE

Rev. Proc. 2000–46, page 438. This procedure provides that the Service will not rule on the question of whether an undivided fractional interest in real property is an interest in a partnership. Rev. Proc. 2000–3 amplified.

Announcement 2000–88, page 460. This document contains corrections to a removal of final regulations (T.D. 8897, 2000–36 I.R.B. 234) relating to the application of section 263A of the Code to property production in the trade or business of farming.

Finding Lists begin on page ii. Actions Relating to Court Decisions is on the page following the introduction.

Department of the Treasury Internal Revenue Service