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

Associates Chief Counsel & Division

Research credits:

Counsel/Associate Chief Counsel

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

(TE/GE) (RP 3) 1, 111 ; correction (Ann 25) 11, 895 Associate Chief Counsel International

connection with an acquisition:

(RP 7) 1, 236 Advance Pricing Agreement program

(APA) (Ann 32) 17, 1113 Aircraft maintenance costs (RR 4) 3, 295 Appeals, extension of test of mediation

procedure (Ann 9) 3, 357 Archer MSA (Ann 21) 9, 752 Art valuation requests, change of address

for submissions (Ann 22) 11, 895 Asset acquisitions, deemed and actual,

purchase price allocations (TD 8940) 15, 1016 ; correction (Ann 53) 20, 1186 Attorney’s fees, recovery of (TD 8922) 6,

508 ; (REG–121928–98) 6, 520 Automobile owners and lessees, determi nation of correct tax liability, 2001 inflation adjustment (RP 19) 9, 732 Bureau of the Census, disclosure of return

information (TD 8943) 15, 1054 ; REG–121109–00) 15, 1064 Business expenses:

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 insurance

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 distribu tions 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:

tion to:

Captive insurance transactions (RR 31)

26, 1348 Changes in method of accounting

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

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

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

Bureau of the Census (TD 8943) 15,

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

(Notice 23) 12, 911 Case Resolution Pilot Program, extension

(Notice 13) 6, 514 Charitable deductions, transfers to chari table lead trust (TD 8923) 6, 485 Classification of certain business enti ties, check-the-box regulations (REG–110659–00) 12, 917 Consumer Price Index (CPI) adjustments,

below-market loans (Ann 19) 10, 791 Contribution in aid of construction (CIAC),

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

October through December 2000

(RR 2) 2, 225 ; January through March 2001 (RR

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

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

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

Qualifications and treatments (REG–

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

amounts for the period:

tions for Forms:

lowance Certificate (RP 16) 4, 376 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 filing and magnetic media;

IRS/SSA information reporting seminars for 2001 (Ann 64) 25, 1344 Electronic furnishing of payee statements,

voluntary (TD 8942) 13, 929 ; (REG–107186–00) 13, 973 Employee stock ownership plans, deduc

W-4, Employee’s Withholding Al

acquisitions:

Forward triangular merger (RR 24)

22, 1290 Reverse triangular merger (RR 25)

22, 1291 Tender offer and a merger, step

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

transactions (RR 26) 23, 1297 Corporations:

Assumed liabilities (TD 8924) 6, 489 ;

it, 2001 inflation adjustment (Notice 33) 19, 1155

tibility of redemption proceeds (RR 6) 6, 491

(REG–106791–00) 6, 521

2001–27 I.R.B. ix July 2, 2001