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

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 8851, Summary of Archer MSAs, specifications for filing magnetically or electronically (RP 31) 20, 1170 8875, Taxable REIT Subsidiary Election, revised (Ann 17) 8, 716 Hedging transactions (REG–107047–00)

14, 1002 Hyperinflationary currency, definition of

November 2000 (RR 5) 5, 451 December 2000 (RR 9) 8, 652 January 2001 (RR 14) 12, 898 February 2001 (RR 18) 17, 1092 March 2001 (RR 23) 20, 1169 Joint and several liability, relief from

(REG–106446–98) 13, 945 Korean mutual agreement (Ann 34) 16, 1087 Last known address:

panies (RR 11) 10, 780 Underpayments and overpayments,

(1)(C), solid fuel from coal, private letter rulings (RP 30) 19, 1163 Partnerships:

Qualified fuels under section 29(c)

quarter beginning April 1, 2001 (RR 16) 13, 936 Interest on deposits paid to nonresident

aliens reporting requirements (REG– 126100–00) 11, 862 ; correction (Ann 50) 20, 1184 Inventory:

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 used by department

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

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

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,

stores for:

Annual report, Large and Mid-Size

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

(TD 8914) 8, 653 Information reporting:

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

classified as (Ann 35) 16, 1087 ; (Ann 45) 18, 1148 ; (Ann 47) 19, 1165 ; (Ann 57) 20, 1187 ; (Ann 60) 21, 1287 Proposed Regulations:

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

Discharges of indebtedness (Notice 8)

4, 374 Payments of qualified tuition and pay

database (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”

Change of address, how to notify the

IRS (RP 18) 8, 708 Definition; use of U.S. Postal Service

ments of interest on qualified education loans, magnetic media filing requirements (Ann 10) 4, 431 Payments to attorneys (Notice 7) 4, 374 Installment sales; changes in method of

accounting (Notice 22) 12, 911 Insurance companies:

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

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

Accounting for (TD 8929) 10, 756 ; cor rection (Ann 56) 21, 1286 Mid-contract change in taxpayer

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

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

Federal short-term, mid-term, and

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

272 Short-term loans, stated interest, cash

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 May 2001 (RR 22) 19, 1152 Rates:

Farm real property, special use value

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

method banks, automatic change (RP 25) 12, 913 Mortgage bonds and credit certificates,

median income figures – 2001 (RP 35) 22, 1293 Nonconventional source fuel credit:

price, CY 2000 (Notice 31) 17, 1093

Inflation adjustment factor, reference

26 CFR 1.121–1, –2, corrected; exclusion of gain from sale or exchange of a taxpayer’s principal residence (Ann 52) 20, 1186 26 CFR 1.141–7, –8, added; 1.141–15, amended; obligations of states and political subdivisions (REG– 114998–99) 14, 992 26 CFR 1.263(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

2001–23 I.R.B. x June 4, 2001