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

Foreign trusts:

Transfers of:

Insurance companies:

Allocation of nonrecourse liabilities by

a partnership (TD 8906) 46, 470 Transactions between partner and part

Appreciated property to certain for eign trusts (REG–108522–00) 34, 187 ; correction (Ann 85) 43, 429 Property to trusts with U.S. benefi

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

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

ciaries (REG–209038–89) 34, 191 ; (Ann 96) 48, 556 Forms:

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, new code V for box 12 for 2001

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

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

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 ; (Ann 91) 46, 484 Proposed Regulations:

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 November 2000 (RR 50) 46, 462 Rates:

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 1.312–10, amended; 1.367(b)–0, –1, –2, –3, –5, amended; 1.367(b)–6, revised; 1.367(b)–7, –8, –9, added; 1.367(e)–1, amended; 1.381(a)–1, revised; stock transfer rules, carryover of earnings and taxes (REG–116050–99) 48, 520 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 ; correction (Ann 96) 48, 556 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 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,

(Ann 97) 48, 557 W-2, W-3; planned changes to (Ann

76. 36, 260 Fringe benefits, aircraft valuation formu

May 2000 (RR 34) 29, 116 June 2000 (RR 39) 34, 184 July 2000 (RR 47) 37, 264 August 2000 (RR 46) 41, 334 September 2000 (RR 51) 46, 469 Letter rulings, determination letters, and

Price indexes, department stores, for:

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:

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

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

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

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

ing requirements (REG–105316–98) 27, 98 Institute on International Tax (Ann 93)

46, 487 ; (Ann 90) 47, 515 ; (Ann 95) 48, 556

and distributions (TD 8904) 42, 350 Partnerships:

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

438

2000–49 I.R.B. vi December 4, 2000