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

Ruling guidelines, leveraged leasing

transactions (RP 28) 19, 1156 ; (RP 29) 19, 1160 S Corporations, pass-through items, dis charge of indebtedness (CD 2069) 21, 1191 Section 911(d)(4) waiver, 2000 update

(RP 27) 19, 1155 Short-term leases, qualified lessee con struction allowances for (RR 20) 18, 1144 Short-term loans, stated interest, cash

method banks, automatic change (RP 25) 12, 913 Source of income from space and ocean

activities, communications activities (REG–106030–98) 11, 820 ; correction (Ann 30) 15, 1065 Specifications for filing Form 8851,

Summary of Archer MSAs magnetically or electronically (RP 31) 20, 1170 Standard Industry Fare Level (SIFL) for mula (RR 13) 12, 898 States and political subdivisions, obliga tions of (TD 8941) 14, 977 ; (REG–114998–99) 14, 992 Stock transfer rules:

Straddles; capitalization of interest and

carrying charges (REG–105801–00) 13, 965 Substantial understatement penalty, ade quate disclosure (RP 11) 2, 275 Substitute forms, W-2 and W-3, specifica tions for private printing (RP 26) 17, 1093 Tax convention, claims for benefits (Ann 4)

2, 286 Tax shelters, leasing transactions, excep tions (Notice 18) 9, 731 Technical advice to directors and chiefs,

appeals offices, from Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP 2) 1, 79 Timely mailing treated as timely filing

(TD 8932) 11, 813 Treaty benefits, eligibility of items of

income paid by a domestic reverse hybrid entity (REG–107101–00) 16, 1083 Trusts:

Qualified revocable trust treated as

part of an estate (Notice 26) 13, 942 U.S. source income paid to foreign persons,

reporting and recordkeeping requirements (Ann 55) 21, 1284 Valuation of art requests, change of address

for submissions (Ann 22) 11, 895 Withholdings:

Payments to financial institutions in

U.S. possessions (Notice 11) 5, 464 Qualified intermediary agreements,

clarifications (Notice 4) 2, 267 Voluntary Compliance on Alien Withholding Program (VCAP) (RP 20) 9, 738