INCOME TAX—cont. INCOME TAX—cont. INCOME TAX—cont.

Fringe benefits, aircraft valuation formu

Letter rulings, determination letters, and

information letters issued by the Office of Chief Counsel (Notice 35) 29, 118 Like-kind exchanges, “parking” arrange

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

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

returned or recharacterized contributions, net income calculation (Notice 39) 30, 132 Information reporting:

ments (RP 37) 40, 308 Loss deductions, challenge of, Blue

Payments and reimbursements of qual ified tuition and related expenses (REG–105316–98) 27, 98 Payments on behalf of another person,

Cross Blue Shield organizations (Notice 34) 33, 172 Marginal properties, oil and gas produc tion, depletion, applicable percentages (Notice 50) 38, 291 Model rabbi trust, contribution of parent

stock (Notice 56) 43, 393 Nonqualified perferred stock, exchanges

to joint payees, and payments of gross proceeds from sales involving investment advisers (REG–246249–96) 44, 439 Information returns, magnetic media fil

438 Transactions between partner and part

and distributions (TD 8904) 42, 350 Partnerships:

Addition to no-rule list (RP 46) 44,

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

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

nership (RR 44) 41, 336 Private foundations, organizations now

classified as (Ann 61) 30, 136 ; (Ann 67) 32, 160 ; (Ann 70) 34, 204 ; (Ann 75) 37, 268 ; (Ann 79) 39, 303 ; (Ann 87) 44, 457 Proposed Regulations:

tively connected net investment income (RP 32) 33, 172 Loss payment patterns and discount

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 1.6041–1, –3, amended; 1.6045–1, –2, amended; 1.6049–4, revised; 5f.6045–1, removed; payments on behalf of another person, to joint payees, and payments of gross proceeds from sales involving investment advisers (REG–246249–96) 44, 439 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 26 CFR 301.7701–7, amended; certain pension, employee benefit, and certain investment trusts classified as domestic trusts (REG–108553–00) 44, 452 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 Qualified transportation fringes, distrib

26 CFR 1.1(h)–1, added; 1.741–1, amended; 1.1223–3, added; capital gains look-thru provisons for the sale or exchange of interest in a pass-thru entity; rules for dividing the holding period of a partnership interest (TD 8902) 41, 323 26 CFR 1.110–1, added; 1.602.101, amended; short-term leases, qualified lessee construction allowances for (TD 8901) 38, 272

factors for the 2000 accident year (RP 44) 43, 409 Salvage discount factors for the 2000

accident year (RP 45) 43, 417 Interest:

Investment:

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

July 2000 (RR 32) 27, 1 August 2000 (RR 38) 32, 157 September 2000 (RR 41) 36, 248 October 2000 (RR 45) 41, 337 Rates:

ution of transit passes (Ann 78) 43, 428 Qualified zone academy bonds, guid ance (TD 8903) 42, 352 Real estate mortgage investment con duits (REMICs), reporting requirements (TD 8888) 27, 3 Regulations:

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

Dollar-value LIFO and inventory price

26 CFR 1.121–1, –2, –3, –4, revised; 1.121–5, removed; 1.1398–3, added; exclusion of gain from the sale or exchange of a taxpayer’s principal residence (REG–105235–99) 44, 447 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 ; correction (Ann 85) 43, 429 26 CFR 1.702–1, amended; 1.952–1, added; 1.954–1, –2, –3, –4, added; 1.956–2, added; controlled foreign corporations (REG–112502–00) 40, 316 26 CFR 1.1502–77 redesignated as 1.1502–77A; 1.1502–77, added; 1.1502–77T(a) redesignated as 1.1502–77A(e); 1.1502–77T, removed; 1.1502–78, amended; consolidated returns, common parent, agent for subsidiaries, tentative carryback adjustments (REG–103805–99) 42, 376

index computation (IPIC) methods (Ann 66) 32, 160 LIFO:

Price indexes, department stores, for:

May 2000 (RR 34) 29, 116 June 2000 (RR 39) 34, 184 July 2000 (RR 47) 37, 264 August 2000 (RR 46) 41, 334

November 6, 2000 vi 2000–45 I.R.B.