INCOME TAX

Forms:

8870, Information Return for Transfers Associated With Certain Personal

Acquisition of corporate indebtedness

(RP 33) 36, 257 Actuarial tables for valuation of annu

ities, interests for life or term of years, and remainder or reversionary interests (TD 8886) 27, 3 Appeals:

amounts for the period July through September 2000 (RR 48) 42, 349 Qualified fuel under section

29(c)(1)(C), solid synthetic fuel from coal (RP 47) 46, 482 Renewable electricity production cred it, 2000 inflation adjustment (Notice 52) 38, 292 Targeted Jobs Tax Credit, settlement

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 Internet usage (Ann 84) 42, 385 Letter rulings, determination letters, and

information letters issued by the Office of Chief Counsel (Notice 35) 29, 118 List of organizations classified as private

per diem allowances (RP 39) 41, 340 Capital gains look-thru provisions for the

sale or exchange of interest in a passthru entity; rules for dividing the holding period of a partnership interest (TD 8902) 41, 323 Capitalization, business expenses, farm

Ex parte communication prohibition

(RP 43) 43, 404 Toll-free numbers (Ann 80) 40, 320 Bad debt reserves of thrift institutions

(Ann 63) 31, 149 Base period T-bill rate, 2000 (RR 52) 48,

initiative (Ann 58) 30, 135 Debt roll-ups, election to treat certain

debt substitutions as realization events (RP 29) 28, 113 Deductions, travel expenses, per diem

516 Business expenses, traveling expenses,

rates (Notice 48) 37, 265 Depletion, applicable percentages, oil

poration (RP 42) 43, 404 Earned income credit, preparer due dili

foundations (Ann 61) 30, 136 ; (Ann 67) 32, 160 ; (Ann 70) 34, 204 ; (Ann 75) 37, 268 ; (Ann 79) 39, 303 ; (Ann 87) 44, 45 7; (Ann 91) 46, 484 Political organizations:

and gas production (Notice 50) 38, 291 Distributor commissions (RP 38) 40, 310 Dual consolidated loss, dual resident cor

Contributions and expenditures, Form

8872 (Notice 41) 33, 177 Disclosure, notice, and reporting

requirements (RR 49) 44, 430 Notice of section 527 status, Form

ing (Notice 45) 36, 256 Charitable remainder trusts sample

gence requirements (TD 8905) 44, 435 Electronically filed information returns,

due dates of (TD 8895) 40, 304 Exclusion of gain from the sale or

exchange of a taxpayer’s principal residence (REG–105235–99) 44, 447 Foreign sales corporations, Form 1120

8871 (Notice 36) 33, 173 Proposed revenue ruling on reporting

forms, revision (Notice 37) 29, 118 Claims for certain income tax convention

requirements (Ann 72) 35, 226 Revocations (Ann 62) 30, 137 ; (Ann 69)

benefits, guidance on (TD 8889) 30, 124 Collateralized debt obligations (CDOs),

reporting requirements (TD 8888) 27, 3

FSC, Schedule P (Notice 49) 37, 266

33, 183 ; (Ann 94) 47, 515

December 4, 2000 v 2000–49 I.R.B.