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

Entity classification rules, clarification of

(REG–101739–00) 14, 996 Equity options, qualified covered call

treatment (REG–115560–99) 14, 993 Exclusion of gain from the sale or exchange

of a taxpayer’s principal residence (Ann 52) 20, 1186 Exempt organization revocations (Ann 20)

8, 716 ; (Ann 36) 16, 1089 ; (Ann 46) 19, 1165 Extraterritorial income exclusion elec tions (RP 37) 23, 1327 Federal tax deposits, removal of Federal

Reserve banks as depositaries (TD 8918) 4, 372 ; (REG–107176–00) 4, 428 Financial asset securitization investment

trusts (FASITs) (RP 12) 3, 335 FOIA administrative appeals, authority

transferred to Chief, Appeals (Ann 58) 22, 1295 Foreign corporations, requirements relat ing to certain exchanges (TD 8938) 13, 929 ; (LR–230–76) 13, 945 Foreign sales corporation transfer pricing,

Discharges of indebtedness (Notice 8)

4, 374 Electronic filing and magnetic media;

IRS/SSA information reporting seminars for 2001 (Ann 64) 25, 1344 Exceptions, payments made by service recipients (Notice 38) 24, 1334 Payments of qualified tuition and pay

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

Reserve rate tables, insurance com panies (RR 11) 10, 780 Underpayments and overpayments,

Optional dollar-value LIFO invento ry computation method for used vehicle dealers (RP 23) 10, 784 Price indexes used by department

quarter beginning:

April 1, 2001 (RR 16) 13, 936 July 1, 2001 (RR 32) 26, 1350 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:

(TD 8914) 8, 653 Information reporting:

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 April 2001 (RR 28) 2 5, 1338 Joint and several liability, relief from

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

stores for:

grouping rules (TD 8944) 16, 1067 Forms:

W-2:

New code (Ann 7) 3, 357 Voluntary electronic furnishing of

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, captive insurance transactions,

“economic family theory” (RR 31) 26, 1348 Insurance companies:

Change of address, how to notify the

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

payee statements (TD 8942) 13, 929 ; (REG–107186–00) 13, 973 W-2 and W-3, specifications for private

printing of paper substitutes (RP 26) 17, 1093 ; correction (Ann 59) 23, 1331 W-4, Employee’s Withholding Allow ance Certificate, specifications for filing magnetically or electronically (RP 16) 4, 376 W-9, Request for Taxpayer Identifi cation Number and Certification (Ann 15) 8, 715 990, request for comments (Ann 33) 17, 1137 990–EZ, request for comments (Ann 33) 17, 1137 990–PF, request for comments (Ann 33) 17, 1137 1042–S, 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

(RR 21) 18, 1144

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

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”

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

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

Investment:

Federal short-term, mid-term, and

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

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

long-term rates for:

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

272 Short-term loans, stated interest, cash

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 June 2001 (RR 27) 23, 1298 Rates:

Farm real property, special use value

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

median income figures – 2001 (RP 35) 22, 1293

July 2, 2001 x 2001–27 I.R.B.