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

Tax shelter:

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

Disclosure of returns or return informa

tion to: Bureau of the Census (TD 8943) 15,

1054 ; (REG–121109–00) 15, 1064 Designee of taxpayer (TD 8935) 8, 702 ;

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

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

Deemed-paid credit computations (REG–104683–00) 4, 407 ; correction (Ann 42) 18, 1147 Foreign tax credit limitations:

(REG–103320–00) 8, 714 Disqualified person, definition of (REG–107175–00) 13, 971 Earnings and profits adjustments, exercise

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

17, 1137 990–EZ, request for comments (Ann 33) 17, 1137 990–PF, request for comments (Ann 33) 17, 1137 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 7004, Application for Automatic Extension of Time to File Corporation Income Tax Return, new (Notice 29) 14, 989 8875, Taxable REIT Subsidiary Election, revised (Ann 17) 8, 716 Hedging transactions (REG–107047–00)

14, 1002 Hyperinflationary currency, definition of

Affiliated groups and interest expense

allocations (TD 8916) 4, 360 ; correction (Ann 41) 18, 1147 Income subject to separate limita

Qualifications and treatments (REG–

accounting (Notice 22) 12, 911 Insurance companies:

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

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

Resident population estimates, 2001

(Notice 21) 11, 818 Satisfactory bond; “bond factor”

amounts for the period:

(TD 8914) 8, 653 Information reporting:

October through December 2000

(RR 2) 2, 225 ; January through March 2001 (RR

10. 10, 755 April through June 2001 (RR 19)

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 Entity classification rules, clarification of

(REG–101739–00) 14, 996 Equity options, qualified covered call

treatment (REG–115560–99) 14, 993 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 Foreign sales corporation transfer pricing,

Discharges of indebtedness (Notice 8)

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

18, 1143 Research credits:

Comments requested on final regu lations (Notice 19) 10, 784 Computing for increasing research

activities that include suspension periods (Notice 2) 2, 265 Extension of time to file, with

grouping rules (TD 8944) 16, 1067 Forms:

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

expired suspension periods (Notice 29) 14, 989 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 Definition of income, total return, equi

W-2:

New code (Ann 7) 3, 357 Voluntary electronic furnishing of

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

Investment:

panies (RR 11) 10, 780

Federal short-term, mid-term, and

long-term rates for:

January 2001 (RR 3) 3, 319 February 2001 (RR 7) 7, 541 March 2001 (RR 12) 11, 811 April 2001 (RR 17) 15, 1052 Rates:

table adjustments (REG–106513–00) 16, 1076

payee statements (TD 8942) 13, 929 ; (REG–107186–00) 13, 973 W-2 and W-3, specifications for private

printing of paper substitutes (RP 26) 17, 1093 W-4, Employee’s Withholding Allow ance Certificate, specifications (RP 16) 4, 376 W-9, Request for Taxpayer Identifi cation Number and Certification (Ann 15) 8, 715 990, request for comments (Ann 33)

Farm real property, special use value

(RR 21) 18, 1144 Reserve rate tables, insurance com

2001–19 I.R.B. ix May 7, 2001