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

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 subchapter S subsidiaries, elec tion procedures (Notice 58) 47, 491 Qualified transportation fringes, distrib

dated 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

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:

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 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 capital

ization 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 1.752–3, –5, amended; allocation of nonrecourse liabilities by a partnership (TD 8906) 46, 470 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; consoli

December 4, 2000 vii 2000–49 I.R.B.