INCOME TAX—Cont. INCOME TAX—Cont. INCOME TAX—Cont.

W-2, voluntary electronic furnishing of

payee statements (TD 8942) 13, 929 ; (REG–107186–00) 13, 973 W-4, Employee’s Withholding Allow ance Certificate, specifications (RP 6) 4, 376 W-9, Request for Taxpayer Identifi

January 2001 (RR 14) 12, 898 Joint and several liability, relief from

(REG–106446–98) 13, 945 Last known address (RP 18) 8, 708 Last known address, definition of (TD

8939. 12, 899 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 Long-term contracts, accounting for (TD

November 2000 (RR 5) 5, 451 December 2000 (RR 9) 8, 652

LIFO:

Optional dollar-value LIFO invento ry computation method for used vehicle dealers (RP 23) 10, 784 Price indexes, department stores for:

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 ; correction (Ann 28) 13, 975 26 CFR 1.863–3, amended; 1.863–8, –9, added; source of income from space and ocean activities, communications activities (REG–106030–98) 11, 820 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 separate limitations and computations of deemed paid credit under section 902 (REG–104683–00) 4, 407 26 CFR 1.1031(k)–1, amended; definition of disqualified person (REG–107175–00) 13, 971 26 CFR 1.1271–0, amended; 1.1275–1, amended; debt instruments with original issue discount, annuity contracts (REG–125237–00) 12, 919 26 CFR 1.1502–78, amended; corporations, consolidated groups, tentative carryback adjustments (REG–119352–00) 6, 525 26 CFR 1.6013–4, added; 1.6015–0 through –9, added; relief from joint and several liability (REG–106446– 98) 13, 945 26 CFR 1.6041–2, amended; 1.6050S–1, –2, added; 301.6724–1, amended; electronic payee statements, voluntary (REG–107186–00) 13, 973 26 CFR 1.6049–4(b)(5), revised; 1.6049–6, amended; 1.6049–8, revised; reporting requirements for interest on deposits paid to nonresident aliens (REG–126100–00) 11, 862

cation Number and Certification (Ann 15) 8, 715 1042S, specifications for filing magnetically or electronically (Ann 3) 2, 278 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 1120, Schedule N, Foreign Operations of U.S. Corporations (Ann 13) 9, 752 8875, Taxable REIT Subsidiary Election, revised (Ann 17) 8, 716 Hyperinflationary currency, definition of

8929. 10, 756 Methods of accounting:

(TD 8914) 8, 653 Information reporting:

method banks, automatic change (RP 25) 12, 913 Partnerships:

Discharges of indebtedness (Notice 8)

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

General rule for 2001 (RP 24) 10, 788 Inventories, small taxpayers (RP 10) 2,

272 Short-term loans, stated interest, cash

Corporate partner’s stock, partnership

termination (REG–106702–00) 4, 424 ; correction (Ann 28) 13, 975 Final short-year tax return, determina tion of basis (Notice 5) 3, 327 Mergers and divisions (TD 8925) 6,

ments of interest on qualified education loans, magnetic media filing requirements (Ann 10) 4, 431 Installment sales; changes in method of

accounting (Notice 22) 12, 911 Insurance companies:

Interest rate tables (RR 11) 10, 780 Tentative differential earnings rate and

496 Practice before the Internal Revenue

Service; Circular 230 (REG–111835– 99) 11, 834 Pre-filing agreement program (RP 22) 9,

tentative recomputed differential earnings rate (Notice 24) 12, 912 Interest:

Investment:

Federal short-term, mid-term, and

745 Presidentially declared disaster areas:

Disaster and combat zone, tax-related

deadlines (TD 8911) 3, 321 Major disaster and emergency areas

long-term rates for:

January 2001 (RR 3) 3, 319 February 2001 (RR 7) 7, 541 March 2001 (RR 12) 11, 811 Rates:

(RR 15) 13, 922 Proposed Regulations:

Reserve rate tables, insurance com panies (RR 11) 10, 780 Underpayments and overpayments,

26 CFR 1.263(g)–1 through –5, added; 1.1092(d)–1, amended; capitalization of interest and carrying charges properly allocable to straddles (REG–105801–00) 13, 965 26 CFR 1.301–1, amended; liabilities assumed in certain corporate transactions (REG–106791–00) 6, 521

quarter beginning April 1, 2001 (RR 16) 13, 936 Inventory:

Floor stocks payments (RR 8) 9, 726

April 2, 2001 vii 2001–14 I.R.B.