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

26 CFR 1.6302–1, –2, amended; removal of Federal Reserve banks as federal depositaries (REG–107176–00) 4, 428 26 CFR 7.367(c)–1, –2, withdrawn; requirements relating to certain exchanges involving a foreign corporation (LR–230–76) 13, 945 26 CFR 301.6103(c)–1, added; disclosure of return and return information to designee of taxpayer (REG–103320–00) 8, 714 26 CFR 301.7430–0, removed; 301.7430–7, added; attorney’s fees, recovery of (REG–121928–98) 6, 520 26 CFR 301.7701–3, amended; classification of certain business entities, check-the-box regulations (REG–110659–00) 12, 917 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 Publications:

547, Casualties, Disasters, and Thefts, revised (Ann 6) 3, 357 551, Basis of Assets, revised 2000 (Ann 2) 2, 277 575, changes in minimum required distributions (Ann 23) 10, 791 583, Starting a Businesss and Keeping Records, revised (Ann 8) 3, 357 590, changes in minimum required distributions (Ann 23) 10, 791 1245, Specifications for Filing Forms W-4, Employee’s Withholding Allowance Certificate, magnetically or electronically (RP 6) 4, 376 Qualified transportation fringe benefits

(TD 8933) 11, 794 Qualified zone academy bonds, limitation

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

amended; 1.856–6, amended; 1.860–2, amended; 1.963–6, amended; 1.992–3, amended; 1.6081–2, –3, –4, –6, –7, amended; 301.6110–4, –5, –6, amended; 301.6212–2, added; 301.6301–1, amended; 301.6305–1, revised; 301.6320–1T, amended; 301.6325–1, revised; 301.6330–1T, amended; 301.6331– 2, amended; 301.6332–2, amended; 301.6335–1, amended; 301.6503(c)– 1, amended; 301.6672–1, amended; 301.6903–1, amended; last known address, definition of (TD 8939) 12, 899 26 CFR 1.643(a)–8, added; 1.664–1, –2, –3, amended; charitable remainder trusts, deemed sale, trust distributions, abusive transactions (TD 8926) 6, 492 26 CFR 1.708–1, amended; 1.752–1, –5, amended; partnership mergers and divisions (TD 8925) 6, 496 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 separate 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 1.985–1, –4, amended; 1.985–8, added; 1.985–8T, removed; 1.1001–5, added; 1.1001–5T, removed; conversion to the euro (TD 8927) 11, 807 26 CFR 1.988–1, revised; hyperinflationary currency (TD 8914) 8, 653 26 CFR 1.1502–78T, added; corporations, consolidated groups, tentative carryback adjustments (TD 8919) 6, 505 26 CFR 1.6041–2T, added; 1.6050S– 1T, –2T, added; 301.6724–1T, added; 602.101, amended; electronic payee statements, voluntary (TD 8942) 13, 929 26 CFR 7.367(c)–1, –2, removed; requirements relating to certain exchanges involving a foreign corporation (TD 8938) 13, 929

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

26 CFR 1.41–0, –1, –4, revised; 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 1.118–2, added; contribution in aid of construction (CIAC), regulated public utilities, water or sewerage disposal (TD 8936) 9, 720 26 CFR 1.132–0, –5, amended; 1.132–9, added; 602.101, amended; qualified transportation fringe benefits (TD 8933) 11, 794 26 CFR 1.163–7, amended; 1.1271–0, amended; 1.1275–1(f), –2, revised; 1.1275–2T, removed; 1.1275–7, added; reopenings of Treasury securities and other debt instruments, original issue discount (TD 8934) 12, 904 26 CFR 1.170A–6, amended; lifetime charitable lead trust (TD 8923) 6, 485 26 CFR 1.301–1, amended; 1.301–1T, added; assumed liabilities (TD 8924) 6, 489 26 CFR 1.355–0, amended; 1.355–6, revised; recognition of gain on certain distributions of stock or securities (TD 8913) 3, 300 ; correction (Ann 26) 11, 896 26 CFR 1.367(b)–0, amended; 1.367(b)–12, added; 7.367(b)–12, removed; stock transfer rules, transition rules (TD 8937) 11, 806 26 CFR 1.367(b)–3(b)(4), withdrawn; stock transfer rules (Ann 27) 11, 897 26 CFR 1.444–4T, added; ESBT, electing small business trusts, tiered structures (TD 8915) 4, 359 26 CFR 1.446–1, amended; 1.451–3, removed; 1.451–5, amended; 1.460–0, –4, –6, amended; 1.460–1 through –3, revised; 1.460–5, added; 1.460–7, –8, removed; 1.471–10, amended; 602.101, amended; accounting for long-term contracts (TD 8929) 10, 756 26 CFR 1.467–0, –1, amended; 1.467–2, added; 1.467–3, revised; rental agreements involving payments of $2,000,000 or less (TD 8917) 7, 538 26 CFR 1.468A–5, amended; 1.503(a)–1, amended; 1.547–2,

2001–14 I.R.B. viii April 2, 2001