INCOME TAX—Continued — Internal Revenue Bulletin 2001-2

Limit on contributions and benefits;

cost-of-living adjustments (Notice 53) 46, 24 , 640 Forms:

1040: e-file program (RP 50) 38, 8 , 368 On-line filing program (RP 51) 38,

20 , 380 1042S: Specifications for filing subsitute,

computer-prepared, computergenerated tax forms and schedules for 1998 (RP 65) 52, 40 , 833 Minimum:

Remedial amendments (RP 42) 28,

9 , 55 Qualification:

Church plans (Notice 39) 33, 11 , 205 Covered compensation (RR 53) 46,

12 , 628 Section 457:

Model amendments (RP 41) 32, 7 ,

135 Ruling program (RP 40) 32, 6 , 134 Enhanced oil recovery credit (Notice 41)

33, 12 , 206 Exempt Organizations:

Classified as private foundations (ANN

51, 46 , 789 ; (ANN 111) 50, 21 , 740 ; (ANN 107) 48, 10 , 687 ; (ANN
47, 13 , 673 ; (ANN 101) 45, 27 , 612 ; (ANN 94) 43, 32 , 554 ; (ANN
40, 12 , 459 ; (ANN 80) 34, 32 , 247 ; (ANN 76) 32, 64 , 192 ; (ANN
30, 17 , 102 ; (ANN 75) 31, 15 , 121 ; (ANN 68) 29, 14 , 80 ; (ANN 67) 28, 15 , 61 ; (ANN 60) 27, 39 , 38 Contributions are not deductible under

section 170 (ANN 114) 52, 88 , 881 ; (ANN 98) 44, 18 , 577 ; (ANN 86) 38, 31 , 391 ; (ANN 70) 30, 17 , 102 Expatriate, private letter rulings under

sections 877, 2107, and 2501(a)(3) (Notice 34) 27, 30 , 29 Foreign liquidation and reorganization,

amended (ANN 69) 30, 16 , 101 Foreign loss provisions, effective date

(Notice 40) 35, 7 , 257 Foreign taxpayers trade, REG–106031–

98, 1998–26 I.R.B. 38, corrected (ANN 74) 31, 15 , 121 Foreign tax treaties ANN 98–47, 1998–

23 I.R.B. 5, corrected (ANN 64) 28, 14 , 60