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

electronic payee statements, voluntary (REG–107186–00) 13, 973 26 CFR 1.6049–4(b)(5), revised; 1.6049–6, amended; 1.6049–8, revised; reporting requirements for interest on deposits paid to nonresident aliens (REG–126100–00) 11, 862 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–2, amended; removal of Federal Reserve banks as federal depositaries (REG–107176–00) 4, 428 26 CFR 7.367(c)–1, –2, withdrawn; requirements relating to certain exchanges involving a foreign corporation (LR–230–76) 13, 945 26 CFR 301.6103(c)–1, added; disclosure of return and return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 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of the Census (REG–121109 –00) 15, 1064 26 CFR 301.6343–3, added; levied upon property, return of property in certain cases (REG–101520–97) 15, 1057 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, 357 584-B, Business Casualty, Disaster, and Theft Loss Workbook, new (Ann 39) 17, 1141 590, changes in minimum required distributions (Ann 23) 10, 791 1212, supplemental information on short-term Treasury bills (2000 edition) (Ann 29) 14, 1014 1245, Specifications for Filing Forms

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 : correction (Ann 31) 17, 1113 26 CFR 1.141–0, amended; 1.141–7T, –8T, –15T, revised; 1.141–15, amended; 1.142(f)(4)–1, added; 1.142(f)(4)–1T, removed; 1.150–5, added; 1.150–5T, removed; 601.101, amended; obligations of states and political subdivisions (TD 8941) 14, 977 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

W-4, Employee’s Withholding Allowance Certificate, magnetically or electronically (RP 6) 4, 376 Qualified transportation fringe benefits

(TD 8933) 11, 794 ; correction (Ann 31) 17, 1113 Qualified zone academy bonds, limitation

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

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

26 CFR 1.338–0 through –7, –10, added; 1.338(h)(10)–1, added; 1.338(i)–1, added; 1.338–0T through –7T, –10T, removed; 1.338(h)(10) –1T, removed; 1.338(i)–1T, removed; 1.1060–1T, removed; 1.1060–1, added; 1.1361–1, –4, amended; 1.1502–76, amended; 602.101, amended; purchase price allocations in deemed and actual asset acquisitions (TD 8940) 15, 1016 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, 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

2001–19 I.R.B. xi May 7, 2001