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

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 business (TD 8897) 36, 234; correction (Ann 88) 44, 460 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 1.351–2, amended; 1.354–1, amended; 1.355–1, amended; 1.356–7, added; 1.1036–1, amended; nonqualified preferred stock, exchanges and distributions (TD 8904) 42, 350 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 1.1397E–1T redesignated as 1.1397E–1; 1.1397E–1, amended; qualified zone academy bonds, guidance (TD 8903) 42, 352

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 ; correction (Ann 81) 41, 348 26 CFR 1.6041–2, –6, revised; 1.6042–2, revised; 1.6043–2, revised; 1.6044–2, revised; 1.6045–1, amended; 1.6045–2, –4, revised; 1.6047–1, revised; 1.6049–4, amended; 1.6049–7, revised; 1.6050A–1, revised; 1.6050D–1, revised; 1.6050E–1, revised; 1.6050H–2, revised; 1.6050J–1T, revised; 1.6050P–1, revised; 1.6052–1, revised; electronically filed information returns, due dates of (TD 8895) 40, 304 26 CFR 1.6049–7, amended; real estate mortgage investment conduits; reporting requirements and other administrative 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 26 CFR 1.6695–2, added; 1.6695–2T, removed; earned income credit, preparer due diligence requirements (TD 8905) 44, 435 26 CFR 301.6651–1, amended; electronically filed information returns, due date of (TD 8895) 40, 304 26 CFR 602.101, amended; capital gains look-thru provisions 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 602.101, amended; earned income credit, preparer due diligence requirements (TD 8905) 44, 435 Retention of return or claim signed by

tax preparer (TD 8893) 31, 143

Revocations, exempt organizations (Ann

62. 30, 137 ; (Ann 69) 33, 183 S corporations:

Charitable contributions, section

170(a)(2) (RR 43) 41, 333 Qualified Subchapter S Subsidiary

Election, new Form 8869 available (Ann 83) 41, 348 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 conventions, Dutch pension plans,

tax treaty benefits, Netherlands (Notice 57) 43, 389 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 ; correction (Ann 81) 41, 348 Treaties:

Denmark, Publications 515 and 901

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

(TD 8889) 30, 124 Trusts:

Certain pension, employee benefit, and

certain investment trusts classified as domestic trusts (REG–108553–00) 44, 452 Definition of grantor (TD 8890) 30,

122 Uniform captialization applied to farm ing business (TD 8897) 36, 234 ; correction (Ann 88) 44, 460 Withholding certificate, guidance for

obtaining (RP 35) 35, 211

2000–45 I.R.B. vii November 6, 2000