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

Underpayments and overpayments,

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

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

Annual report, Large and Mid-Size

Floor stocks payments (RR 8) 9, 726 LIFO:

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

Business Division (Ann 38) 17, 1138 Pre-filing examinations (RP 22) 9, 745 Presidentially declared disaster areas:

Disaster and combat zone, tax-related

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

(RR 15) 13, 922 Taxpayers affected by the Cerro Grande

November 2000 (RR 5) 5, 451 December 2000 (RR 9) 8, 652 January 2001 (RR 14) 12, 898 February 2001 (RR 18) 17, 1092 Joint and several liability, relief from

(REG–106446–98) 13, 945 Korean mutual agreement (Ann 34) 16,

1087 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 Levied upon property; return of (REG–101520–97) 15, 1057 Life insurance contracts, “split-dollar”

Fire (Notice 30) 14, 989 Private foundations, organizations now

classified as (Ann 35) 16, 1087 ; (Ann 45) 18, 1148 Proposed Regulations:

(REG–106702–00) 4, 424 ; correction (Ann 28) 13, 975 26 CFR 1.706–4, added; taxable years of partner and partnership, foreign partners (REG–104876–00) 14, 998 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 1.892–5, added; 1.892–5T, amended; 301.7701–2, amended; clarification of entity classification rules (REG–101739–00) 14, 996 26 CFR 1.894–1, revised; treaty guidance regarding payments with respect to domestic reverse hybrid entities (REG–107101–00) 16, 1083 26 CFR 1.902–0, –1, amended; 1.904–0, –4, –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 deemedpaid credit under section 902 (REG–104683–00) 4, 407 ; correction (Ann 42) 18, 1147 26 CFR 1.1031(k)–1, amended; definition of disqualified person (REG–107175–00) 13, 971 26 CFR 1.1092(c)–1, amended; 1.1092(c)–2, –3, added; equity options with flexible terms, qualified covered call treatment (REG –115560–99) 14, 993 26 CFR 1.1221–2, revised; 1.1256(e)–1, revised; hedging transactions (REG–107047–00) 14, 1002 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;

arrangements (Notice 10) 5, 459 Long-term contracts:

Accounting for (TD 8929) 10, 756 Mid-contract change in taxpayer

(REG–105946–00) 16, 1069 Methods of accounting:

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

272 Short-term loans, stated interest, cash

method banks, automatic change (RP 25) 12, 913 Nonconventional source fuel, inflation

adjustment factor, reference price, CY 2000 (Notice 31) 17, 1093 Partnerships:

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,

496 Taxable year, partner and partnership,

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 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 1.141–7, –8, added; 1.141–15, amended; obligations of states and political subdivisions (REG–114998 –99) 14, 992 26 CFR 1.381(c)(4)–1, revised; 1.460–0, –4, amended; 1.460–6(g), revised; long-term contracts, midcontract change in taxpayer (REG–105946–00) 16, 1069 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 1.642(c)–2, amended; 1.643(a)–3, revised; 1.643(b)–1, revised; 1.651(a)–2, added; 1.661(a)–2, revised; 1.664–3, revised; definition of income for trust purposes (REG–106513–00) 16, 1076 26 CFR 1.705–1, amended; 1.705–2, added; basis adjustments upon the sale of a corporate partner’s stock

foreign partners (REG–104876–00) 14, 998 Practice before the Internal Revenue

May 7, 2001 x 2001–19 I.R.B.