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

26 CFR 301.6103(c)–1, removed; 301.6103(c)–1T, added; disclosure of returns or return information to designee of taxpayer (TD 8935) 8, 702 26 CFR 301.6302–1T, added; removal of Federal Reserve banks as depositaries (TD 8918) 4, 372 26 CFR 301.7430–7T, added; attorney’s fees, recovery of (TD 8922) 6, 508 26 CFR 301.7502–1, revised; 301.7502–1T, removed; 301.7502–2, added; timely mailing treated as timely filing (TD 8932) 11, 813 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 Rental agreements (TD 8917) 7, 538 Reopenings, debt instruments, Treasury

securities, original issue discount (TD 8934) 12, 904 Reporting requirements for interest on

deposits paid to nonresident aliens (REG–126100–00) 11, 862 Short-term loans, stated interest, cash

method banks, automatic change (RP 25) 12, 913 Source of income from space and ocean

activities, communications activities (REG–106030–98) 11, 820

Standard Industry Fare Level (SIFL) for

estimated tax payments (Notice 25)

13, 941 Qualified revocable trust treated as part

mula (RR 13) 12, 898 Stock transfer rules:

Supplemental rules (Ann 27) 11, 897 Transition rules (TD 8937) 11, 806 Straddles; capitalization of interest and

carrying charges (REG–105801–00) 13, 965 Substantial understatement penalty, ade quate disclosure (RP 11) 2, 275 Tax convention, claims for benefits (Ann 4)

2, 286 Tax shelters, leasing transactions, excep tions (Notice 18) 9, 731 Technical advice to directors and chiefs,

appeals offices, from Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP 2) 1, 79 Timely mailing treated as timely filing

of an estate (Notice 26) 13, 942 Valuation of art requests, change of

address for submissions (Ann 22) 11, 895 Withholdings:

Payments to financial institutions in

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

clarifications (Notice 4) 2, 267 Voluntary Compliance on Alien Withholding Program (VCAP) (RP 20) 9, 738