INCOME TAX— Continued

Low-income housing credit:

Satisfactory bond; “bond factor”

Partnerships:

Corporate partner’s stock, partnership

termination (REG–106702–00) 4, 424 Final short-year tax return, determina

1.41–2, amended; 1.41–3, redesignated as 1.41–3A; 1.41–3, added; 1.41–5, redesignated as 1.41–4A, amended; 1.41–6, redesignated as 1.41–5, amended; 1.41–7, redesignated as 1.41–5A, amended; 1.41–8, redesignated as 1.41–6, amended; 1.41–9, redesignated as 1.41–7; 1.41–8, added; 1.41–0A through –8A, removed; 1.41–0A, added; 1.218–0, removed; 1.482–7, amended; credit for increasing research activities (TD 8930) 5, 433 26 CFR 1.355–0, amended; 1.355–6, revised; recognition of gain on certain distributions of stock or securities (TD 8913) 3, 300 26 CFR 1.444–4T, added; ESBT, electing small business trusts, tiered structures (TD 8915) 4, 359 26 CFR 1.861–9, –11, –14, added; 1.861–9T, –11T, –14T, revised; 1.902–1, amended; 1.904–0, –4, –5, amended; application of section 904 to income subject to seperate limitations and section 864(e) affiliated group expense allocation and apportionment rules (TD 8916) 4, 360 26 CFR 1.894–1, amended; 1.894–1T, removed; guidance regarding claims for certain income tax convention benefits (Ann 4) 2, 286 26 CFR 301.6302–1T, added; removal of Federal Reserve banks as depositaries (TD 8918) 4, 372 26 CFR 301.7508–1, added; 301.7508 A–1, added; for combat zone service or Presidentially declared disasters, tax related deadlines (TD 8911) 3, 321 Substantial understatement penalty, ade quate disclosure (RP 11) 2, 275 Tax convention, claims for benefits (Ann 4)

2, 286 Technical advice to directors and chiefs,

appeals offices, from Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TE/GE) (RP 2) 1, 79 Trusts, election to treat trust as part of an

amounts for the period October through December 2000 (RR 2) 2, 255 Research credit (Notice 2) 2, 265 Increasing research activities, defini

tion of qualified research (TD 8930) 5, 433 Cumulative Bulletin 1998-2, numerical

finding list, finding list of current actions on previously published items and index, corrections (Ann 5) 2, 286 Electing small business trusts; ESBT:

Qualifications and treatments (REG–

251701–96) 4, 396 Tiered structures (TD 8915) 4, 359 Electronic filing; magnetic media, Form

W-4, Employee’s Withholding Allowance Certificate, specifications (RP 16) 4, 376 Federal tax deposits, removal of Federal

Reserve banks as depositaries (TD 8918) 4, 372 ; (REG–107176–00) 4, 428 Financial asset securitization investment

trusts (FASITs) (RP 12) 3, 335 Forms:

1042S, specifications for filing magnetically or electronically (Ann 3) 2, 278 W-2, new code (Ann 7) 3, 357 W-4, Employee’s Withholding Allow

ance Certificate, specifications (RP 6) 4, 376 Information reporting:

Discharges of indebtedness (Notice 8)

4, 374 Payments to attorneys (Notice 7) 4, 374 Payments of qualified tuition and pay

ments of interest on qualified education loans, magnetic media filing requirements (Ann 10) 4, 431 Interest:

Investment:

Federal short-term, mid-term, and

tion of basis (Notice 5) 3, 327 Presidentially declared disaster and com bat zone, tax related deadlines (TD 8911) 3, 321 Proposed Regulations:

26 CFR 1.355–0, amended; 1.355–7, added; recognition of gain on certain distributions of stock or securities in connection with an acquisition (REG–107566–00) 3, 346 26 CFR 1.444–4, added; 1.641(c)–0, –1, added; 1.1361–0, –1, amended; 1.1362–6, –7, amended; 1.1377–1, –3, amended; electing small business trusts (REG–251701–96) 4, 396 26 CFR 1.705–1, amended; 1.705–2, added; basis adjustments upon the sale of a corporate partner’s stock (REG–106702–00) 4, 424 26 CFR 1.902–0, –1, amended; 1.904–0, –4, –5, –6, amended; 1.904–5, revised; 1.904(b)–1, –2, revised; 1.904(b)–3, –4, removed; 1.904(j)–1, added; application of section 904 to income subject to seperate limitations and computations of deemed paid credit under section 902 (REG–104683–00) 4, 407 26 CFR 1.6302–1, –2, amended; 31.6302–1, amended; 31.6302(c)–3, amended; removal of Federal Reserve banks as federal depositaries (REG–107176–00) 4, 428 Publications:

547, Casualties, Disasters, and Thefts, revised (Ann 6) 3, 357 551, Basis of Assets, revised 2000 (Ann 2) 2, 277 583, Starting a Businesss and Keeping Records, revised (Ann 8) 3, 357 1245, Specifications for Filing Forms W-4, Employee’s Withholding Allowance Certificate, magnetically or electronically (RP 6) 4, 376 Qualified zone academy bonds, limitation

for 2001 (RP 14) 3, 343 Real estate mortgage investment conduits

long-term rates for January 2001 (RR 3) 3, 319 Inventory, LIFO, price indexes, department

stores, November 2000 (RR 5) 5, 451 Letter rulings, determination letters, and

information letters issued by Associates Chief Counsel (RP 1) 1, 1 Life insurance contracts, “split-dollar”

arrangements (Notice 10) 5, 459 Methods of accounting, inventories, small

(REMICs), safe harbor (RP 12) 3, 335 Regulations:

26 CFR 1.41–0, –1, –4, revised;

estate (REG–106542–98) 5, 472 Withholdings:

taxpayers (RP 10) 2, 272

Payments to financial institutions in

U.S. possessions (Notice 11) 5, 464 Qualified intermediary agreements,

clarifications (Notice 4) 2, 267

February 5, 2001 v 2001–6 I.R.B.