EMPLOYMENT TAX

Electronic filing, Form 940 (RP 9) 3, 328 Electronic furnishing of payee statements,

voluntary (TD 8942) 13, 929 ; (REG–107186–00) 13, 973 Forms:

Regulations:

W-2, new code (Ann 7) 3, 357 W-2, voluntary electronic furnishing of

26 CFR 31.6051–1T, added; electronic payee statements, voluntary (TD 8942) 13, 929 26 CFR 31.6053–1, –4, amended; tips, tip reporting, employer established electronic systems (TD 8910) 2, 258 Reporting requirements for interest on

deposits paid to nonresident aliens (REG–126100–00) 11, 862 Statutory stock options (Notice 14) 6, 516 Tips:

payee statements (TD 8942) 13, 929 ; (REG–107186–00) 13, 973 940, 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 ; correction (Ann 44) 18, 1148 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 ; correction (Ann 44) 18, 1148 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,

26 CFR 20.2056(b)–5, –7, –10, amened; 20.2056A–5, amended; 20.2056A–13, revised; definition of income for trust purposes (REG–106513–00) 16, 1076 26 CFR 1.641(b)–3, amended; 1.642(c)–1, revised; 1.645–1, added; 1.671–4, amended; 1.6072–1, amended; 301.6109–1, amended; election to treat trust as part of an estate (REG–106542–98) 5, 473 ; correction

Tips reporting:

Employer-designed tip reporting,

food and beverage industry (EmTRAC) programs (Notice 1) 2, 261 Employer established electronic sys tems (TD 8910) 2, 258 Voluntary tip reporting agreements

(Ann 24) 10, 793 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 Regulations:

26 CFR 20.2055–2, amended; charitable deductions, guaranteed annuity and unitrust interest (TD 8923) 6, 485 26 CFR 26.2601–1, amended; generation-skipping transfer issues (TD 8912) 5, 452 ; correction (Ann 40) 17, 1141 Trusts, election to treat trust as part of an

estate (REG–106542–98) 5, 472 ; correction (Ann 24) 10, 793 Valuation of art requests, change of address

for submissions (Ann 22) 11, 895