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

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

Tax conventions:

Treaties:

Charitable contributions, section

Dutch pension plans, tax treaty bene

Denmark, Publications 515 and 901

(Ann 59) 29, 120 Ukraine, Publications 515 and 901

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

fits, Netherlands (Notice 57) 43, 389 Shipping and aircraft agreement, State

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 construc tion allowances for (TD 8901) 38, 272 Stock transfer rules, carryover of earnings

of Bahrain, 46, 475 Tax shelters:

maintenance requirements, additional guidance on (TD 8896) 36, 249 ; (REG–110311–98, REG–103735–00, REG–103736–00) 36, 258 Telefile voice signature test:

Avoidance using artificially high basis

(TD 8889) 30, 124 Trusts:

(Ann 89) 45, 467 Withholding rates, tax treaty benefits

(Notice 44) 36, 255 Disclosure rules, registration and list

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

Certain pension, employee benefit, and

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

and taxes (REG–116050–99) 48, 520 Substitute forms, 1096, 1098, 1099,

5498, and W-2G, rules and specifications (RP 28) 27, 60 Tax claims in bankruptcy court (CD

Notice of proposed rulemaking with drawn (Ann 68) 32, 161 Temporary regulations removed (TD

8892. 32, 158 ; correction (Ann 81) 41, 348

obtaining (RP 35) 35, 211

2068. 28, 109

2000–49 I.R.B. viii December 4, 2000