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

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 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 ; correction (Ann 53) 20, 1186 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added; 7.367(b)–12, removed; stock transfer rules, transition rules (TD 8937) 11, 806 26 CFR 1.367(b)–3(b)(4), withdrawn; stock transfer rules (Ann 27) 11, 897 26 CFR 1.444–4T, added; ESBT, electing small business trusts, tiered structures (TD 8915) 4, 359 26 CFR 1.446–1,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 ; correction (Ann 56) 21, 1286 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 26 CFR 1.643(a)–8, added; 1.664–1, –2, –3, amended; charitable remainder trusts, deemed sale, trust distributions, abusive transactions (TD 8926) 6, 492 26 CFR 1.708–1, amended; 1.752–1, –5, amended; partnership mergers and divisions (TD 8925) 6, 496 26 CFR 1.861–9, –11, –14, added; 1.861–9T, –11T, –14T, revised; 1.902–1, amended; 1.904–0, –4, –5, amended; application of section 904 to income subject to separate limitations and section 864(e) affiliated group expense allocation and apportionment rules (TD 8916) 4, 360 ; correction (Ann 41) 18, 1147 26 CFR 1.894–1, amended; 1.894–1T, removed; guidance regarding claims for certain income tax convention benefits (Ann 4) 2, 286 26 CFR 1.925(a)–1, added; 1.925(a)–1T, amended; 1.925(b)–1T, amended; foreign sales corporation transfer pricing, grouping rules (TD 8944) 16, 1067

26 CFR 1.985–1, –4, amended; 1.985–8, added; 1.985–8T, removed; 1.1001–5, added; 1.1001–5T, removed; conversion to the euro (TD 8927) 11, 807 26 CFR 1.988–1, revised; hyperinflationary currency (TD 8914) 8, 653 26 CFR 1.1441–1, –5, –7, corrected; 1.1461–1, corrected; 1.6045–1, corrected; 1.6049–5, corrected; U.S. source income paid to foreign persons; reporting and recordkeeping requirements (Ann 55) 21, 1284 26 CFR 1.1502–78T, added; corporations, consolidated groups, tentative carryback adjustments (TD 8919) 6, 505 26 CFR 1.6041–2T, added; 1.6050S– 1T, –2T, added; 301.6724–1T, added; 602.101, amended; electronic payee statements, voluntary (TD 8942) 13, 929 26 CFR 7.367(c)–1, –2, removed; requirements relating to certain exchanges involving a foreign corporation (TD 8938) 13, 929 26 CFR 301.6103(c)–1, removed; 301.6103(c)–1T, added; disclosure of returns or return information to designee of taxpayer (TD 8935) 8, 702 26 CFR 301.6103(j)(1)(1)–1T, added; disclosure of return information to the Bureau of the Census (TD 8943) 15, 1054 26 CFR 301.6302–1T, added; removal of Federal Reserve banks as depositaries (TD 8918) 4, 372 26 CFR 301.7430–7T, added; attorney’s fees, recovery of (TD 8922) 6, 508 26 CFR 301.7502–1, revised; 301.7502–1T, removed; 301.7502 –2, added; timely mailing treated as timely filing (TD 8932) 11, 813 26 CFR 301.7508–1, added; 301.7508 A–1, added; for combat zone service or Presidentially declared disasters, tax related deadlines (TD 8911) 3, 321 Rental agreements (TD 8917) 7, 538 Reopenings, debt instruments, Treasury

securities, original issue discount (TD 8934) 12, 904 Reporting requirements for interest on

deposits paid to nonresident aliens (REG–126100–00) 11, 862

2001–23 I.R.B. xii June 4, 2001