INCOME TAX

Assumed liabilities (TD 8924) 6, 489 ;

(REG–106791–00) 6, 521 Consolidated groups, tentative carry back adjustments (TD 8919) 6, 505 ; (REG–119352–00) 6, 525 Distributions of stock or securities in

connection with an acquisition:

Purchase of 50% or greater interest

in the corporation making the distribution or being distributed (REG–107566–00) 3, 346 Withdrawal of REG–116733–98

19. 10, 784 Cumulative Bulletin 1998–2, numerical

finding list, finding list of current actions on previously published items and index; corrections (Ann 5) 2, 286 Dealers in securities futures contracts

(Notice 27) 13, 942 Debt instrument, annuity issued by insur ance company (REG–125237–00) 12, 919 Debt substitution, election to treat as real ization event (RP 21) 9, 742 Disclosure of returns or return informa tion to designee of taxpayer (TD 8935) 8, 702 ; (REG–103320–00) 8, 714 Disqualified person, definition of (REG–107175–00) 13, 971 Earnings and profits adjustments, exercise

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 Electronic furnishing of payee statements,

voluntary (TD 8942) 13, 929 ; (REG–107186–00) 13, 973 Employee stock ownership plans, deduc tibility of redemption proceeds (RR 6) 6, 491 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 Foreign corporations, requirements relat ing to certain exchanges (TD 8938) 13, 929 ; (LR–230–76) 13, 945 Forms:

of stock option (RR 1) 9, 726 Electing small business trusts; ESBT:

Qualifications and treatments (REG–

(Ann 11) 4, 432 Recognition of gain on certain distribu tions of stock or securities (TD 8913) 3, 300 ; correction (Ann 26) 11, 896 Tax shelter:

Advance letter rulings and determination

letters, areas which will not be issued from:

Contingent liability (Notice 17) 9, 730 Intermediary transactions (Notice

Associates Chief Counsel & Division

Counsel/Associate Chief Counsel

16. 9, 730 Cost-of-living adjustments for inflation,

2001 (RP 13) 3, 337 ; clarified (Notice 12) 3, 328 Credits:

(TE/GE) (RP 3) 1, 111 ; correction (Ann 25) 11, 895 Associate Chief Counsel International

Deemed-paid credit computations (REG–104683–00) 4, 407 Foreign tax credit limitations:

(RP 7) 1, 236 Aircraft maintenance costs (RR 4) 3, 295 Appeals, extension of test of mediation

procedure (Ann 9) 3, 357 Archer MSA (Ann 21) 9, 752 Art valuation requests, change of address

for submissions (Ann 22) 11, 895 Attorney’s fees, recovery of (TD 8922) 6,

tions (REG–104683–00) 4, 407 Increasing research activities, defini tion of qualified research (TD 8930) 5, 433 Low-income housing credit:

W-2, new code (Ann 7) 3, 357

Affiliated groups and interest expense

allocations (TD 8916) 4, 360 Income subject to separate limita

508 ; (REG–121928–98) 6, 520

2001–14 I.R.B. vi April 2, 2001