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 Federal tax deposits, removal of Federal

Reserve banks as depositaries (TD 8918) 4, 372 ; (REG–107176–00) 4, 428 Forms:

Railroad retirement, rate determination,

quarterly:

January 1, 2001, 2, 258 April 1, 2001, 15, 1054 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 26 CFR 301.6302–1T, added; removal of Federal Reserve banks as depositaries (TD 8918) 4, 372 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:

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

treat trust as part of an estate (REG–106542–98) 5, 473 ; correction (Ann 24) 10, 793 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 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