SECTION 14. PAPERWORK

REDUCTION ACT

The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance

with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545–1520. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid control number.

The collections of information in this revenue procedure are in sections 6.01(10)(c), 6.10(6)(a) and 6.11. This information is required to substantiate that a taxpayer or an exempt organization seeking to pay a reduced user fee with respect to a request for a letter ruling is entitled to pay the reduced fee; to identify

2001–1 I.R.B. 249 January 2, 2001

als, business or other for-profit institutions, nonprofit institutions, and small businesses or organizations.

The estimated total annual reporting and/or recordkeeping burden is 300 hours.

The estimated annual burden per respondent/recordkeeper varies from one hour to ten hours, depending on individual circumstances, with an estimated average of three hours. The estimated number of respondents and/or recordkeepers is 90 (requests for reduced fees) and 10 (requests for reconsideration of fee).

The estimated annual frequency of responses is on occasion.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

DRAFTING INFORMATION

The principal author of this revenue procedure is Luis O. Ortiz of Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this revenue procedure, contact the Employee Plans telephone assistance service between the hours of 1:30 and 3:30 p.m., Eastern Standard Time, Monday through Thursday, at (202) 283-9516 or (202) 283-9517 (not toll-free calls). Mr. Ortiz’ telephone number is (202) 2839652 (not a toll-free call). For exempt organization matters, please contact Ms. Susan L. Paul at (202) 283-8959 (not a toll-free call).

APPENDIX

Following is a list of revenue procedures requiring payment of a user fee or an administrative scrutiny determination user fee.

A. Procedures applicable to both Employee Plans and Exempt Organizations

Rev. Proc. 2001–4, this bulletin, provides procedures for issuing letter rulings, information letters, etc. on matters relating to matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division.

B. Procedures Applicable to Employee Plans Matters other than Actuarial Matters

Rev. Proc. 75–26, 1975–1 C.B. 722, sets forth the general procedures of the Internal Revenue Service for the processing of applications for exemption under § 4975(c)(2) of the Code.

Rev. Proc. 87–50, 1987–2 C.B. 647, as modified by Rev. Proc. 91–44 and Rev. Proc. 92–38, sets forth the procedures of the Service relating to the issuance of rulings and opinion letters with respect to the establishment of individual retirement accounts and annuities (IRAs) under § 408, the entitlement to exemption of related trusts or custodial accounts under § 408(e), and the acceptability of the form of prototype simplified employee pension (SEP) agreements under §§ 408(k) and 415. Rev. Proc. 92–24, 1992–1 C.B. 739, provides procedures for requesting determination letters on the effect on a plan’s qualified status under § 401(a) of the Code of plan language that permits, pursuant to § 420, the transfer of assets in a defined benefit plan to a health benefits account described in § 401(h).

Rev. Proc. 92–38, 1992–1 C.B. 859, provides notice that individual retirement arrangement trusts, custodial account agreements, and annuity contracts must be amended to provide for the required distribution rules in § 408(a)(6) or (b)(3). In addition, Rev. Proc. 92–38 modifies the guidance in Rev. Proc. 87–50 with regard to opinion letters issued to sponsoring organizations, including mass submitters and sponsors of prototype IRAs.

Rev. Proc. 93–41, 1993–2 C.B. 536, sets forth the procedures of the Service relating to the issuance of an administrative scrutiny determination as to whether a separate line of business satisfies the requirement of administrative scrutiny within the meaning of § 1.414(r)–6.

Rev. Proc. 97–29, 1997–1 C.B. 698, describes model amendments for SIMPLE IRAs; guidance to drafters of prototype SIMPLE IRAs on obtaining opinion letters; permissive amendments to sponsors of nonSIMPLE IRAs; the opening of a prototype program for SIMPLE IRA Plans; and transitional relief for users of SIMPLE IRAs and SIMPLE IRA Plans that have not been approved by the Service.

Rev. Proc. 98–59, 1998–50 I.R.B. 8, provides guidance on obtaining opinion letters to drafters of prototype Roth IRAs, and provides transitional relief for users of Roth IRAs that have not been approved by the Internal Revenue Service.

Rev. Proc. 2000–20, 2000–6 I.R.B. 553, revises and combines the Service’s master and prototype (M&P) and regional prototype programs into a unified program for the pre-approval of pension, profit-sharing and annuity plans.

Rev. Proc. 2001–6, this Bulletin, provides procedures for issuing determination letters on the qualified status of employee plans under §§ 401(a), 403(a), 409, and 4975(e)(7).

C. Employee Plans Actuarial Matters

Rev. Proc. 79–61, 1979–2 C.B. 575, outlines the procedure by which a plan administrator or plan sponsor may request and obtain approval for an extension of an amortization period in accordance with § 412(e) of the Code and § 304(a) of ERISA.

Rev. Proc. 79–62, 1979–2 C.B. 576, outlines the procedure by which a plan sponsor or administrator may request a determination that a plan amendment is reasonable and provides for only de min- imis increases in plan liabilities in accordance with § 412(f)(2)(A) of the Code and § 304(b)(2)(A) of ERISA.

Rev. Proc. 90–49, 1990–2 C.B. 620, modifies and replaces Rev. Proc. 89–35, 1989–1 C.B. 917, in order to extend the effective date to contributions made for plan years beginning after December 31, 1989, to change the deadline for requesting rulings under the revenue procedure, to revise the information requirements for a ruling request made under the revenue procedure, to furnish a worksheet for actuarial computations, and to provide a special rule under which certain de min- imis nondeductible employer contributions to a qualified defined benefit plan may be returned to the taxpayer without a formal ruling or disallowance from the Service.

Rev. Proc. 94–41, 1994–1 C.B. 711, sets forth procedures for requesting waivers of the minimum funding standard described in § 412(d) and the issuance of such waivers by the Commissioner, Tax Exempt and Government Entities Division.

January 2, 2001 250 2001–1 I.R.B.

Rev. Proc. 94–42, 1994–1 C.B. 717, supersedes Rev. Proc. 79–18, 1979–1 C.B. 525, and Rev. Rul. 79–215, 1979–2 C.B. 190, and sets forth a procedure for obtaining approval of an amendment to a qualified plan that, under § 412(c)(8), reduces the accrued benefits of plan participants.

Rev. Proc. 2000–41, 2000–42 IRB 371, sets forth the procedure by which a plan administrator or plan sponsor may obtain approval of the Secretary of the Treasury for a change in funding method as provided by § 412(c)(5) of the Code and § 302(c)(5) of ERISA.

D. Procedures Applicable to Exempt Organizations Matters Only

Rev. Proc. 80–27, 1980–1 C.B. 677, provides procedures under which recognition of exemption from federal income tax under § 501(c) may be obtained on a group basis for subordinate organizations affiliated with and under the general supervision or control of a central organization. This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application for recognition of exemption.

Rev. Proc. 90–27, 1990–1 C.B. 514, sets forth revised procedures with regard to applications for recognition of exemption from federal income tax under §§ 501 and 521.

2001–1 I.R.B. 251 January 2, 2001

Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to de- scribe the effect:

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it ap

The following abbreviations in current use and for- merly used will appear in material published in the Bulletin.

A —Individual. Acq. —Acquiescence. B —Individual. BE —Beneficiary. BK —Bank. B.T.A. —Board of Tax Appeals. C —Individual. C.B. —Cumulative Bulletin. CFR —Code of Federal Regulations. CI —City. COOP —Cooperative. Ct.D. —Court Decision. CY —County. D —Decedent. DC —Dummy Corporation. DE —Donee. Del. Order —Delegation Order. DISC —Domestic International Sales Corporation. DR —Donor. E —Estate. EE —Employee.

plies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in law or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in the new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the

E.O. —Executive Order. ER —Employer. ERISA —Employee Retirement Income Security Act. EX —Executor. F —Fiduciary. FC —Foreign Country. FICA —Federal Insurance Contributions Act. FISC —Foreign International Sales Company. FPH —Foreign Personal Holding Company. F.R. —Federal Register. FUTA —Federal Unemployment Tax Act. FX —Foreign Corporation. G.C.M. —Chief Counsel’s Memorandum. GE —Grantee. GP —General Partner. GR —Grantor. IC —Insurance Company. I.R.B. —Internal Revenue Bulletin. LE —Lessee. LP —Limited Partner. LR —Lessor. M —Minor. Nonacq. —Nonacquiescence. O —Organization. P —Parent Corporation.

new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

PHC —Personal Holding Company. PO —Possession of the U.S. PR —Partner. PRS —Partnership. PTE —Prohibited Transaction Exemption. Pub. L. —Public Law. REIT —Real Estate Investment Trust. Rev. Proc. —Revenue Procedure. Rev. Rul. —Revenue Ruling. S —Subsidiary. S.P.R. —Statements of Procedural Rules. Stat. —Statutes at Large. T —Target Corporation. T.C. —Tax Court. T.D. —Treasury Decision. TFE —Transferee. TFR —Transferor. T.I.R. —Technical Information Release. TP —Taxpayer. TR —Trust. TT —Trustee. U.S.C. —United States Code. X —Corporation. Y —Corporation. Z —Corporation.

2001–1 I.R.B. i January 2, 2001

Revenue Procedures—Continued: 2000–47, 2000–46 I.R.B. 482 2000–48, 2000–49 I.R.B. 570 2000–49, 2000–47 I.R.B. 491 2000–50, 2000–52 I.R.B. 601

Revenue Rulings: 2000–32, 2000–27 I.R.B. 1 2000–33, 2000–31 I.R.B. 142 2000–34, 2000–29 I.R.B. 116 2000–35, 2000–31 I.R.B. 138 2000–36, 2000–31 I.R.B. 140 2000–37, 2000–32 I.R.B. 156 2000–38, 2000–32 I.R.B. 157 2000–39, 2000–34 I.R.B. 184 2000–40, 2000–35 I.R.B. 208 2000–41, 2000–36 I.R.B. 248 2000–42, 2000–39 I.R.B. 297 2000–43, 2000–41 I.R.B. 333 2000–44, 2000–41 I.R.B. 336 2000–45, 2000–41 I.R.B. 337 2000–46, 2000–41 I.R.B. 334 2000–47, 2000–37 I.R.B. 264 2000–48, 2000–42 I.R.B. 349 2000–49, 2000–44 I.R.B. 430 2000–50, 2000–45 I.R.B. 462 2000–51, 2000–46 I.R.B. 469 2000–52, 2000–48 I.R.B. 516 2000–53, 2000–47 I.R.B. 488 2000–54, 2000–49 I.R.B. 566 2000–55, 2000–52 I.R.B. 595 2000–56, 2000–52 I.R.B. 598 2000–57, 2000–50 I.R.B. 579 2000–58, 2000–50 I.R.B. 578 2000–59, 2000–52 I.R.B. 593

Social Security Contribution and Benefit Base; Domestic Employee Coverage Threshold: 2000–52 I.R.B. 602

Tax Conventions: 2000–46 I.R.B. 475 Notice 2000–57, 2000–43 I.R.B. 389 Rev. Rul. 2000–59, 2000–52 I.R.B. 593

Treasury Decisions: 8886, 2000–27 I.R.B. 3 8888, 2000–27 I.R.B. 3 8889, 2000–30 I.R.B. 124 8890, 2000–30 I.R.B. 122 8891, 2000–32 I.R.B. 152 8892, 2000–32 I.R.B. 158 8893, 2000–31 I.R.B. 143 8894, 2000–33 I.R.B. 162 8895, 2000–40 I.R.B. 304 8896, 2000–36 I.R.B. 249 8897, 2000–36 I.R.B. 234 8898, 2000–38 I.R.B. 276 8899, 2000–38 I.R.B. 288 8900, 2000–38 I.R.B. 279 8901, 2000–38 I.R.B. 272 8902, 2000–41 I.R.B. 323 8903, 2000–42 I.R.B. 352 8904, 2000–42 I.R.B. 350 8905, 2000–44 I.R.B. 435 8906, 2000–46 I.R.B. 470 8907, 2000–49 I.R.B. 558 8908, 2000–51 I.R.B. 585 8909, 2000–52 I.R.B. 596

Numerical Finding List ¹

Bulletins 2000–27 through 2000–52

Announcements: 2000–57, 2000–28 I.R.B. 115 2000–58, 2000–30 I.R.B. 135 2000–59, 2000–29 I.R.B. 120 2000–60, 2000–31 I.R.B. 149 2000–61, 2000–30 I.R.B. 136 2000–62, 2000–30 I.R.B. 137 2000–63, 2000–31 I.R.B. 149 2000–64, 2000–31 I.R.B. 149 2000–65, 2000–31 I.R.B. 150 2000–66, 2000–32 I.R.B. 160 2000–67, 2000–32 I.R.B. 160 2000–68, 2000–32 I.R.B. 161 2000–69, 2000–33 I.R.B. 183 2000–70, 2000–34 I.R.B. 204 2000–71, 2000–44 I.R.B. 456 2000–72, 2000–35 I.R.B. 226 2000–73, 2000–35 I.R.B. 230 2000–74, 2000–35 I.R.B. 230 2000–75, 2000–37 I.R.B. 268 2000–76, 2000–36 I.R.B. 260 2000–77, 2000–36 I.R.B. 260 2000–78, 2000–43 I.R.B. 428 2000–79, 2000–39 I.R.B. 303 2000–80, 2000–40 I.R.B. 320 2000–81, 2000–41 I.R.B. 348 2000–82, 2000–42 I.R.B. 385 2000–83, 2000–41 I.R.B. 348 2000–84, 2000–42 I.R.B. 385 2000–85, 2000–43 I.R.B. 429 2000–86, 2000–44 I.R.B. 456 2000–87, 2000–44 I.R.B. 457 2000–88, 2000–44 I.R.B. 460 2000–89, 2000–45 I.R.B. 467 2000–90, 2000–47 I.R.B. 515 2000–91, 2000–46 I.R.B. 484 2000–92, 2000–46 I.R.B. 486 2000–93, 2000–46 I.R.B. 487 2000–94, 2000–47 I.R.B. 515 2000–95, 2000–48 I.R.B. 556 2000–96, 2000–48 I.R.B. 556 2000–97, 2000–48 I.R.B. 557 2000–98, 2000–50 I.R.B. 584 2000–99, 2000–51 I.R.B. 591 2000–100, 2000–51 I.R.B. 591 2000–101, 2000–52 I.R.B. 604 2000–102, 2000–52 I.R.B. 605

Court Decisions: 2068, 2000–28 I.R.B. 109

Delegation Orders: No. 5, 2000–51 I.R.B. 587 No. 264, 2000–51 I.R.B. 587

Notices: 2000–33, 2000–27 I.R.B. 97 2000–34, 2000–33 I.R.B. 172 2000–35, 2000–29 I.R.B. 118 2000–36, 2000–33 I.R.B. 173 2000–37, 2000–29 I.R.B. 118 2000–38, 2000–33 I.R.B. 174 2000–39, 2000–30 I.R.B. 132 2000–40, 2000–30 I.R.B. 134 2000–41, 2000–33 I.R.B. 177 2000–42, 2000–39 I.R.B. 302

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2000–1 through 2000–26 is in Internal Revenue Bulletin 2000–27, dated July 3, 2000.

Notices—Continued: 2000–43, 2000–35 I.R.B. 209 2000–44, 2000–36 I.R.B. 255 2000–45, 2000–36 I.R.B. 256 2000–46, 2000–37 I.R.B. 265 2000–47, 2000–46 I.R.B. 480 2000–48, 2000–37 I.R.B. 265 2000–49, 2000–37 I.R.B. 266 2000–50, 2000–38 I.R.B. 291 2000–51, 2000–38 I.R.B. 291 2000–52, 2000–38 I.R.B. 292 2000–53, 2000–38 I.R.B. 293 2000–54, 2000–42 I.R.B. 356 2000–55, 2000–43 I.R.B. 393 2000–56, 2000–43 I.R.B. 393 2000–57, 2000–43 I.R.B. 389 2000–58, 2000–47 I.R.B. 491 2000–59, 2000–48 I.R.B. 519 2000–60, 2000–49 I.R.B. 568 2000–61, 2000–49 I.R.B. 569 2000–62, 2000–51 I.R.B. 587 2000–63, 2000–51 I.R.B. 588 2000–64, 2000–51 I.R.B. 589 2000–65, 2000–52 I.R.B. 599 2000–66, 2000–52 I.R.B. 600

Proposed Regulations: REG–209038–89, 2000–34 I.R.B. 191 REG–246249–96, 2000–44 I.R.B. 43 9 REG–105316–98, 2000–27 I.R.B. 98 REG–110311–98, 2000–36 I.R.B. 258 REG–103805–99, 2000–42 I.R.B. 376 REG–105235–99, 2000–44 I.R.B. 447 REG–116050–99, 2000–48 I.R.B. 520 REG–116495–99, 2000–33 I.R.B. 179 REG–103735–00, 2000–36 I.R.B. 258 REG–103736–00, 2000–36 I.R.B. 258 REG–106511–00, 2000–45 I.R.B. 465 REG–107279–00, 2000–51 I.R.B. 590 REG–108522–00, 2000–34 I.R.B. 187 REG–108553–00, 2000–44 I.R.B. 452 REG–112502–00, 2000–40 I.R.B. 316 REG–114423–00, 2000–52 I.R.B. 604 REG–114697–00, 2000–43 I.R.B. 421

Railroad Retirement Quarterly Rate: 2000–28 I.R.B. 112 2000–29 I.R.B. 117 2000–42 I.R.B. 354

Revenue Procedures: 2000–28, 2000–27 I.R.B. 60 2000–29, 2000–28 I.R.B. 113 2000–30, 2000–28 I.R.B. 113 2000–31, 2000–31 I.R.B. 146 2000–32, 2000–33 I.R.B. 172 2000–33, 2000–36 I.R.B. 257 2000–34, 2000–34 I.R.B. 186 2000–35, 2000–35 I.R.B. 211 2000–36, 2000–37 I.R.B. 267 2000–37, 2000–40 I.R.B. 308 2000–38, 2000–40 I.R.B. 310 2000–39, 2000–41 I.R.B. 340 2000–40, 2000–42 I.R.B. 357 2000–41, 2000–42 I.R.B. 371 2000–42, 2000–43 I.R.B. 394 2000–43, 2000–43 I.R.B. 404 2000–44, 2000–43 I.R.B. 409 2000–45, 2000–43 I.R.B. 417 2000–46, 2000–44 I.R.B. 438

January 2, 2001 ii 2001–1 I.R.B.

Revenue Procedures—Continued

2000–4 Modified by Rev. Proc. 2000–41, 2000–42 I.R.B. 371

2000–9 Superseded by Rev. Proc. 2000–39, 2000–41 I.R.B. 340

Revenue Rulings:

99–49 Supplemented and superseded by Rev. Rul. 2000–56, 2000–52 I.R.B. 598

99–50 Supplemented and superseded by Rev. Rul. 2000–55, 2000–52 I.R.B. 595

Treasury Decisions:

8510 Withdrawn by T.D. 8892, 2000–32 I.R.B. 158

8873 Corrected by Announcement 2000–74, 2000–35 I.R.B. 230

8883 Corrected by Announcement 2000–57, 2000–28 I.R.B. 115

8884 Corrected by Announcement 2000–73, 2000–35 I.R.B. 230

8892 Corrected by Announcement 2000–81, 2000–41 I.R.B. 348

8897 Corrected by Announcement 2000–88, 2000–44 I.R.B. 460

8899 Corrected by Announcement 2000–100, 2000–51 I.R.B. 591

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2000–27 through 2000–52

Actions Relating to Court Decisions:

1999–40 I.R.B. page following Introduction Corrected footnotes by Announcement 2000–102, 2000–52 I.R.B. 605

Notices:

87–76 Obsoleted by T.D. 8897, 2000–36 I.R.B. 234

88–24 Obsoleted by T.D. 8897, 2000–36 I.R.B. 234

88–86 Obsoleted by Section V, T.D. 8897, 2000–36 I.R.B. 234

97–4 Superseded by Notice 2000–58, 2000–47 I.R.B. 491

97–73 Modified by Notice 2000–62, 2000–51 I.R.B. 587

98–7 Modified by Notice 2000–62, 2000–51 I.R.B. 587

98–46 Modified by Notice 2000–62, 2000–51 I.R.B. 587

98–54 Modified by Notice 2000–62, 2000–51 I.R.B. 587

98–59 Modified by Notice 2000–62, 2000–51 I.R.B. 587

99–37 Modified by Notice 2000–62, 2000–51 I.R.B. 587

2000–48 Superseded by Rev. Proc. 2000–39, 2000–41 I.R.B. 340

Proposed Regulations:

LR–62–84 Withdrawn by REG–246249–96, 2000–44 I.R.B. 439

LR–97–79 Partial withdrawal by REG–103805–99, 2000–42 I.R.B. 376

REG–209038–89 Corrected by Announcement 2000–96, 2000–48 I.R.B. 556

FI–42–90 Withdrawn by Announcement 2000–63, 2000–31 I.R.B. 149

1 A cumulative finding list of previously published items in Internal Revenue Bulletins 2000–1 through 2000–26 is in Internal Revenue Bulletin 2000–27, dated July 3, 2000.

Proposed Regulations—Continued

IA–38–93 Withdrawn by Announcement 2000–68, 2000–32 I.R.B. 161

REG–107644–98 Corrected by Announcement 2000–66, 2000–32 I.R.B. 160

REG–117162–99 Corrected by Announcement 2000–92, 2000–46 I.R.B. 486

REG–108522–00 Corrected by Announcement 2000–85, 2000–43 I.R.B. 429

Revenue Procedures:

69–21 Superseded by Rev. Proc. 2000–50, 2000–52 I.R.B. 601

78–37 Superseded by Rev. Proc. 2000–41, 2000–42 I.R.B. 371

88–23 Superseded by Rev. Proc. 2000–35, 2000–35 I.R.B. 211

97–50 Modified by Rev. Proc. 2000–50, 2000–52 I.R.B. 601

95–51 Superseded by Rev. Proc. 2000–40, 2000–42 I.R.B. 357

98–50 Modified and superseded by Rev. Proc. 2000–31, 2000–31 I.R.B. 146

98–51 Modified and superseded by Rev. Proc. 2000–31, 2000–31 I.R.B. 146

99–18 Modified by Rev. Proc. 2000–29, 2000–28 I.R.B. 113

99–34 Superseded by Rev. Proc. 2000–28, 2000–27 I.R.B. 60

99–38 Superseded by Rev. Proc. 2000–48, 2000–49 I.R.B. 570

99–46 Superseded by Rev. Proc. 2000–49, 2000–47 I.R.B. 491

99–49 Modified and amplified by Rev. Proc. 2000–38, 2000–40 I.R.B. 310 Modified by Rev. Proc. 2000–50, 2000–52 I.R.B. 601

2000–3 Amplified by Rev. Proc. 2000–46, 2000–44 I.R.B. 438 Rev. Proc. 2000–47, 2000–46 I.R.B. 482

2001–1 I.R.B. iii January 2, 2001

Internal Revenue Bulletins 2000–27 Through 2000–52

For a cumulative index of items published in the Internal Revenue Bulletins 2000–1 through 2000–26, see Internal Revenue Bulletin 2000–27, dated July 3, 2000.

The abbreviation and number in parenthesis following the index entry refer to the specific item; numbers in roman and italic type following the parenthesis refer to the Internal Revenue Bulletin in which the item may be found and the page number on which it appears.

Key to Abbreviations: Ann Announcement CD Court Decision DO Delegation Order EO Executive Order PL Public Law PTE Prohibited Transaction

Exemption RP Revenue Procedure RR Revenue Ruling SPR Statement of Procedural

Rules TC Tax Convention TD Treasury Decision TDO Treasury Department Order

August 2000 (Notice 46) 37, 265 September 2000 (Notice 42) 39, 302 October 2000 (Notice 55) 43, 393 November 2000 (Notice 59) 48, 519 Letter rulings, determination letters, and

information letters issued by the Office of Chief Counsel (Notice 35) 29, 118 Limitations on contributions and benefits

under section 415, cost-of-living adjustments (Notice 66) 52, 600 Loans to plan participants (TD 8894) 33,

26 CFR 35.3405–1, correction; new technologies in retirement plans (Ann 74) 35, 230

and other income, exempt amount tables (Notice 47) 46, 480 Deposits, de minimus rule (TD 8909) 52,

Comprehensive case resolution program

(Notice 43) 35, 209 Delinquent tax, levy on wages, salary,

162 ; (REG–116495–99) 33, 179 Minimum funding standards:

Change in funding method, by plan

administrators, approval procedures (RP 41) 42, 371 Selected funding methods, changes to,

596 ; (REG–114423–00) 52, 604 Electronic filing, magnetic media, Form

8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, specifications (RP 49) 47, 491 Electronically filed information returns,

approved (RP 40) 42, 357 New technologies in retirement plans,

due dates of (TD 8895) 40, 304 Form W-2, new code V for box 12 for

notices and consents (Ann 74) 35, 230 Nonqualified deferred compensation:

Cash or deferred arrangements (RR

33. 31, 142 State and local governments or tax

2001 (Ann 97) 48, 557 Information reporting, payments on

exempt organizations (Notice 38) 33, 174 Proposed Regulations:

and local governments or tax-exempt organizations (Notice 38) 33, 174 Proposed Regulations:

behalf of another person, to joint payees, and payments of gross proceeds from sales involving investment advisers (REG–246249–96) 44, 439 Nonqualified deferred compensation, state

26 CFR 31.3406–0, amended; 31.3406(a)–2, revised; 31.3406(a)–4, amended; 31.3406(b)(3)–2, amended; 31.3406(d)–4, amended; 31.3406(h)–1, –2, amended; 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 31.6302–1(f)(4), revised; deposits, de minimis rule (REG–114423–00) 52, 604 Railroad retirement, rate determination,

Accrued benefits, involuntary cash-out of

26 CFR 1.72(p)–1, amended; loans to plan participants (REG–116495–99) 33, 179 26 CFR 1.125–1, –2, –4, corrected; tax treatment of cafeteria plans (Ann 92) 46, 486 26 CFR 1.401(a)(4)–8, revised; 1.401(a)(4)–9, amended; defined contribution retirement plans, nondiscrimination requirements (REG–114697–00) 43, 421 Protected benefits, direct rollover (RR

(TD 8891) 32, 152 Cafeteria plans, treatment of (Ann 65)

31, 150 ; (Ann 92) 46, 486 Covered compensation tables, permitted

disparity (RR 53) 47, 488 Defined contribution retirement plans,

nondiscrimination requirements (REG–114697–00) 43, 421 Determination letters:

Amendments by plan sponsors

36. 31, 140 Prototype plans, automatic enrollment

(Ann 71) 44, 456 GUST opinion and advisory letters,

features (Ann 60) 31, 149 Qualified retirement plans, optional

application deadline (Ann 99) 51, 591 Volume submitter plans (Ann 77) 36,

forms of benefit (TD 8900) 38, 279 Regulations:

26 CFR 1.72–17A, amended; 1.72(p)–1, added; loans to plan participants (TD 8894) 33, 162 26 CFR 1.411(d)–4, amended; qualified retirement plans, optional forms of benefit (TD 8900) 38, 279 26 CFR 31.3121(b)(7)–2, amended; accrued benefits, involuntary cashout of (TD 8891) 32, 152

quarterly: April 1, 2000, 28, 112 July 1, 2000, 29, 117 October 1, 2000, 42, 354 Regulations:

26 CFR 31.3402(q)–1, revised; 31.6053–3, revised; 31.6071(a)–1, revised; electronically filed information returns, due dates of (TD 8895) 40, 304

260 Elective deferrals, section 403(b) plans

(RR 35) 31, 138 Form 1099–R, 2001, distribution codes

for IRAs (Ann 86) 44, 456 Full funding limitations, weighted aver

age interest rate for: July 2000 (Notice 40) 30, 134

January 2, 2001 iv 2001–1 I.R.B.

Actions on decisions, footnotes; correc

26 CFR 31.6302–1(f)(4), added; 31.6302–1T, added; deposits, de minimis rule (TD 8909) 52, 596 Social security contribution and benefit

(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

tion (Ann 102) 52, 605 Actuarial tables for valuation of annu

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

base; domestic employee coverage threshold for 2001, 52, 602

Ex parte communication prohibition

Actuarial tables for valuation of annu

ities, interests for life or term of years, and remainder or reversionary interests (TD 8886) 27, 3 Charitable remainder trusts sample

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 ; (Ann 98) 50, 584 Political organizations:

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

Contributions and expenditures, Form

(RP 43) 43, 404 Toll-free numbers (Ann 80) 40, 320 Application of the anti-churning rules for

amortization of intangibles in partnerships (TD 8907) 49, 558 Authorized placement agency, definition

amended (REG–107279–00) 51, 590 Bad debt reserves of thrift institutions

forms, revision (Notice 37) 29, 118 Form 706, estate tax return, automatic

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

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

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

6-month extension of time to file (REG–106511–00) 45, 465 Proposed Regulations:

516 Business expenses, traveling expenses,

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

26 CFR 20.6075–1, revised; 20.6081–1, revised; Form 706, estate tax return, automatic 6-month extension of time to file (REG–106511–00) 45, 465 Regulations:

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

Actuarial tables for valuation of annu

33, 183 ; (Ann 94) 47, 515

26 CFR 20.2031–0, –7, amended; 20.2031–7T, removed; 20.7520–1, amended; 20.7520–1T, removed; actuarial tables for valuation of annuities, interests for life or term of years, and remainder or reversionary interests (TD 8886) 27, 3

ities, interests for life or term of years, and remainder or reversionary interests (TD 8886) 27, 3 Adequate disclosure, status of limitations

ing (Notice 45) 36, 256 Census Bureau; disclosure of return

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

information (TD 8908) 51, 585 Charitable remainder trusts sample

(RP 34) 34, 186 Regulations:

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

its (Ann 73) 35, 230 Consumer Price Index (CPI) adjust

Taxable fuel, measurement of

(Notice 33) 27, 97 Taxable substances, polyether polyol,

reporting requirements (TD 8888) 27, 3 Comprehensive case resolution program

determinations (Notice 54) 42, 356

(Notice 43) 35, 209 Computer software expenditures, tax

Forms:

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

26 CFR 25.2512–0, –5, amended; 25.2512–5T, removed; 25.7520–1, amended; 25.7520–1T, 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 25.2702–3, amended; special valuation rules, grantor retained annuity trust (GRAT) and unitrust (GRUT) (TD 8899) 38, 288 ; correction (Ann 100) 51, 591 Special valuation rules, grantor retained

treatment of (RP 50) 52, 601 Consolidated returns:

Common parent, agent for sub

sidiaries, tentative carryback adjustments (REG–103805–99) 42, 376 Limitations on the use of certain cred

annuity trust (GRAT) and unitrust (GRUT) (TD 8899) 38, 288 ; correction (Ann 100) 51, 591

ments: Below-market loans under section

Acquisition of corporate indebtedness

(RP 33) 36, 257

7872(g) for 2001 (RR 56) 52, 598 Certain loans under section 1744A

(REG–112502–00) 40, 316

for 2001 (RR 55) 52, 595 Controlled foreign corporations

2001–1 I.R.B. v January 2, 2001

Corporate reorganizations, continuity of

interest (TD 8898) 38, 276 Corporations:

Information reporting:

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

Corporate reorganizations, continuity

of interest (TD 8898) 38, 276 Corporate tax shelter, stock compensa tion (Notice 60) 49, 568 Disposition of stock in a taxable trans

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

FSC, Schedule P (Notice 49) 37, 266 Foreign trusts:

Transfers of:

to joint payees, and payments of gross proceeds from sales involving investment advisers (REG–246249–96) 44, 439 Information returns:

Magnetic media filing requirements

(REG–105316–98) 27, 98 Payments of tuition and interest on

action (Ann 57) 28, 115 Credits:

Earned income; preparer due diligence

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

(TD 8905) 44, 435 Enhanced oil recovery credit, 2000

inflation adjustment (Notice 51) 38, 291 Low-income housing credit:

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

education loans (Notice 62) 51, 587 Institute on International Tax (Ann 93)

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) 45, 462 December 2000 (RR 54) 49, 566 Rates:

Carryovers to qualified states, 2000

706, estate tax return, automatic 6month extension of time to file (REG–106511–00) 45, 465 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 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips (RP 49) 47, 491 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

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

National Pool (RP 36) 37, 267 Satisfactory bond; “bond factor”

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

accident year (RP 45) 43, 417 Interest:

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

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

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

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

Investment:

Federal short-term, mid-term, and long-term rates for:

rates (Notice 48) 37, 265 Delegation of authority:

Authority to act as Commissioner

(DO 5 [Rev. 18]) 51, 587 Settlement offers and closing agree

ments under the Targeted Jobs Tax Credit initiative (DO 264) 51, 587 Depletion, applicable percentages, oil

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

76. 36, 260 Fringe benefits, aircraft valuation formu

la (RR 40) 35, 208 Gross income, de minimis premiums,

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

Underpayments and overpayments, quarter beginning: October 1, 2000 (RR 42) 39, 297 January 1, 2001 (RR 57) 50, 579 Inventory:

poration (RP 42) 43, 394 Earned income credit, preparer due dili

Dollar-value LIFO and inventory price

gence requirements (TD 8905) 44, 435 Electronic Filing:

treatment of (RP 30) 28, 113 Guidance Priority List; public comments

requested (Notice 63) 51, 588 Individual retirement arrangements,

returned or recharacterized contributions, net income calculation (Notice 39) 30, 132 Industry Issue Resolution Pilot Program,

Electronically filed information

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

Price indexes, department stores, for:

May 2000 (RR 34) 29, 116 June 2000 (RR 39) 34, 184 July 2000 (RR 47) 37, 264

returns, due dates of (TD 8895) 40, 304 Refund anticipation loans (Notice 64)

LMSB (Notice 65) 52, 599

51, 589

January 2, 2001 vi 2001–1 I.R.B.

August 2000 (RR 46) 41, 334 September 2000 (RR 51) 46, 469 October 2000 (RR 58) 50, 578 IRS e-file program:

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, distribu tion of transit passes (Ann 78) 43, 428 Qualified zone academy bonds, guid

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 capitalization 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 1.197–2, amended; application of the anti-churning rules for amortization of intangibles in partnerships (TD 8907) 49, 558 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;

Balance due and refund anticipation

loans under section 7216, comments requested (Notice 64) 51, 589 Participant obligations (RP 31) 31, 146 Letter rulings, determination letters, and

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

ance (TD 8903) 42, 352 Real estate mortgage investment con duits (REMICs), reporting requirements (TD 8888) 27, 3 Regulations:

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

and distributions (TD 8904) 42, 350 Optional standard mileage rates 2001

(RP 48) 49, 570 Partnerships:

Addition to no-rule list (RP 46) 44, 438 Allocation of nonrecourse liabilities by

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

nership (RR 44) 41, 336 Waiver request (Ann 101) 52, 604 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 ; (Ann 98) 50, 584 Proposed Regulations:

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 1.152–2, amended; authorized placement agency, definition amended (REG–107279–00) 51, 590 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, 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

2001–1 I.R.B. vii January 2, 2001

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; consolidated 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;

tion allowances for (TD 8901) 38, 272

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 301.6103(j)(1)–1, amended; 301.6103(j)(1)–1T, removed; Census Bureau; disclosure of return information (TD 8908) 51, 585 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

Stock transfer rules, carryover of earnings

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

2068. 28, 109 Tax conventions:

Dutch pension plans, tax treaty bene

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

of Bahrain, 46, 475 Treaty residence “Liable to Tax” stan

dard (RR 59) 52, 593 Tax shelters:

Avoidance using artificially high basis

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

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

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

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

Denmark, Publications 515 and 901

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

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

(TD 8889) 30, 124 Trusts:

Certain pension, employee benefit, and

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

Charitable contributions, section

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

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

122 Section 935, Guam (Notice 61) 49, 569 Uniform captialization applied to farm ing business (TD 8897) 36, 234 ; correction (Ann 88) 44, 460 Withholding certificate, guidance for

obtaining (RP 35) 35, 211

January 2, 2001 viii 2001–1 I.R.B.