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GIFT TAX

Internal Revenue Bulletin 2000-45 · 2026-10-03 edition · updated 2026-10-04 · United States

Common parent, agent for sub

Actuarial tables for valuation of annu

ities, interests for life or term of years, and remainder or reversionary interests (TD 8886) 27, 3 Adequate disclosure, status of limitations

(REG–112502–00) 40, 316 Corporate reorganizations, continuity of

sidiaries, tentative carryback adjustments (REG–103805–99) 42, 376 Limitations on the use of certain cred

its (Ann 73) 35, 230 Controlled foreign corporations

(RP 34) 34, 186 Regulations:

26 CFR 25.2512–0, –5, amended; 25.2512–5T, removed; 25.7520–1, amended; 25.7520–1T, 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 25.2702–3, amended; special valuation rules, grantor retained annuity trust (GRAT) and unitrust (GRUT) (TD 8899) 38, 288 Special valuation rules, grantor retained

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

taxable transaction (Ann 57) 28, 115 Credits:

amounts for the period July through September 2000 (RR 48) 42, 349

Earned income; preparer due diligence

(TD 8905) 44, 435 Enhanced oil recovery credit, 2000

inflation adjustment (Notice 51) 38, 291 Low-income housing credit:

Carryovers to qualified states, 2000

National Pool (RP 36) 37, 267 Satisfactory bond; “bond factor”

1040, e-file program (RP 31) 31, 146 1096, 1098, 1099, 5498, and W-2G, substitute forms specifications (RP 28) 27, 60 1099-R, 2001, distribution codes for IRAs (Ann 86) 44, 456 1120-FSC, Schedule P, foreign sales corporations (Notice 49) 37, 266 8869, Qualified Subchapter S Subsidiary Election, new form available (Ann 83) 41, 348 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts (Ann 82) 42, 385 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

annuity trust (GRAT) and unitrust (GRUT) (TD 8899) 38, 288

  1. 36, 260

2000–45 I.R.B. v November 6, 2000

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▸Contents — Internal Revenue Bulletin 2000-45
Internal Revenue Bulletin 2000-45

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