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

26 CFR 1.367(b)–3, –8, corrected; stock transfer rules, carryover of earnings and taxes (Ann 51) 20, 1185 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 (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; 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 ; correction (Ann 50) 20, 1184 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 enti

ties, 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:

538, Accounting Periods and Methods, revised (Ann 54) 21, 1284 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 Form 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 con duits (REMICs), safe harbor (RP 12) 3, 335 Regulations:

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

June 4, 2001 xi 2001–23 I.R.B.