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

1042-S, Foreign Person’s U.S. Source Income Subject to Withholding (Ann 3) 2, 278 8851, Summary of Archer MSAs (RP 31) 20, 1170 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 Exclusion of gain from the sale or exchange

of a taxpayer’s principal residence (Ann 52) 20, 1186 Exempt organization revocations (Ann 20)

8, 716 ; (Ann 36) 16, 1089 ; (Ann 46) 19, 1165 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 FOIA administrative appeals, authority

transferred to Chief, Appeals (Ann 58) 22, 1295 Foreign corporations, requirements relat ing to certain exchanges (TD 8938) 13, 929 ; (LR–230–76) 13, 945 Foreign sales corporation transfer pricing,

water or sewerage disposal (TD 8936) 9, 720 Conversion to the euro (TD 8927) 11, 807 Corporate reorganizations; mergers and

January through March 2001 (RR

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

acquisitions:

Forward triangular merger (RR

24. 22, 1290 Reverse triangular merger (RR

18, 1143 New markets tax (Ann 49) 20, 1183 Nonconventional source fuel credit,

qualified fuels under section 29 (c)(1)(C), solid fuel from coal, private letter rulings (RP 30) 19, 1163 ; modified (RP 34) 22, 1293 Renewable electricity production cred it, 2001 inflation adjustment (Notice 33) 19, 1155 Research credits:

25. 22, 1291 Corporations:

Assumed liabilities (TD 8924) 6, 489 ;

(REG–106791–00) 6, 521 Consolidated groups, tentative carry back adjustments (TD 8919) 6, 505 ; (REG–119352–00) 6, 525 Distributions of stock or securities in

connection with an acquisition:

Purchase of 50% or greater inter est in the corporation making the distribution or being distributed (REG–107566–00) 3, 346 Withdrawal of REG–116733–98

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 table adjustments (REG–106513–00) 16, 1076 Disclosure of returns or return informa

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

(Ann 11) 4, 432 Recognition of gain on certain distrib utions of stock or securities (TD 8913) 3, 300 ; correction (Ann 26) 11, 896 Tax shelter:

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

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

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

grouping rules (TD 8944) 16, 1067 Forms:

W-2:

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

tion to:

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

Affiliated groups and interest expense

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

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

Bureau of the Census (TD 8943) 15,

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

tions (REG–104683–00) 4, 407 Increasing research activities, definition

of qualified research (TD 8930) 5, 433 Low-income housing credit:

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

Resident population estimates, 2001

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

251701–96) 4, 396 Tiered structures (TD 8915) 4, 359 Electronic and magnetic filing, specifica

Qualifications and treatments (REG–

amounts for the period:

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 for filing magnetically or electronically (RP 16) 4, 376 W-9, Request for Taxpayer Identifi cation Number and Certification (Ann 15) 8, 715 990, request for comments (Ann 33) 17, 1137 990–EZ, request for comments (Ann 33) 17, 1137

October through December 2000

tions for Forms:

W-4, Employee’s Withholding Al

lowance Certificate (RP 16) 4, 376

(RR 2) 2, 225 ;

June 4, 2001 ix 2001–23 I.R.B.