INCOME TAX

Rev. Rul. 2000–52, page 516. 2000 base period T-bill rate. The “base period T-bill rate” for the period ending September 30, 2000, is published, as required by section 995(f) of the Code.

REG–116050–99, page 520. Proposed regulations under section 367(b) of the Code relate to the carryover and allocation of certain tax attributes, such as earnings and profits and foreign income tax accounts, in transactions described in section 367(b) of the Code. A public hearing is scheduled for March 13, 2001.