EXCISE TAX—Cont.

940, electronic filing (RP 9) 3, 328 1098-E, voluntary electronic furnishing of payee statements (TD 8942) 13, 929 ; (REG–107186–00) 13, 973 1098-T, voluntary electronic furnishing of payee statements (TD 8942) 13, 929 ; (REG–107186–00) 13, 973 Indian tribal governments under FUTA,

treatment of (Ann 16) 8, 715 Interest-free adjustments (REG–110374–

0. 12, 915 Practice before the Internal Revenue

Service; Circular 230 (REG–111835– 99) 11, 834 Proposed Regulations:

26 CFR 31.3406(g)–1(d), revised; reporting requirements for interest on deposits paid to nonresident aliens (REG–126100–00) 11, 862 26 CFR 31.6051–1, amended; electronic payee statements, voluntary (REG–107186–00) 13, 973 26 CFR 31.6205–1, revised; interestfree adjustments (REG–110374–00) 12, 915 26 CFR 31.6302–1, amended; 31.6302(c)–3, amended; removal of Federal Reserve banks as federal depositaries (REG–107176–00) 4, 428 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 Railroad retirement, rate determination,

Employer established electronic sys tems (TD 8910) 2, 258 Voluntary tip reporting agreements

proformas (TRDA and TRAC) (Ann 1) 2, 277

actions (REG–246256–96) 8, 713 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 Regulations:

26 CFR 53.4958–0T through –8T, added; 53.4963–1, amended; 301.6213–1, amended; 301.6501(e) –1, amended; 301.6501(n)–1, amended; 301.7422–1, amended; 301.7454–2, amended; 301.7611–1, amended; 602.101, amended; excise taxes on excess benefit transactions (TD 8920) 8, 654