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

Nonconventional source fuel credit:

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–2, amended; removal of Federal Reserve banks as federal depositaries (REG–107176– 00) 4, 428 26 CFR 7.367(c)–1, –2, withdrawn; requirements relating to certain exchanges involving a foreign corporation (LR–230–76) 13, 945 26 CFR 301.6103(c)–1, added; disclosure of return and return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

Inflation adjustment factor, reference

price, CY 2000 (Notice 31) 17, 1093 Qualified fuels under section 29(c)

(1)(C), solid fuel from coal, private letter rulings (RP 30) 19, 1163 Partnerships:

Automatic permission for securities

partnerships to aggregate built-in gains and losses (RP 36) 23, 1326 Corporate partner’s stock, partnership

termination (REG–106702–00) 4, 424 ; correction (Ann 28) 13, 975 Final short-year tax return, determina tion of basis (Notice 5) 3, 327 Mergers and divisions (TD 8925) 6,

496 Taxable year, partner and partnership,

foreign partners (REG–104876–00) 14, 998 Practice before the Internal Revenue

Service; Circular 230 (REG–111835– 99) 11, 834 Pre-filing agreement program:

Annual report, Large and Mid-Size

Business Division (Ann 38) 17, 1138 Pre-filing examinations (RP 22) 9, 745 Presidentially declared disaster areas:

Disaster and combat zone, tax-related

deadlines (TD 8911) 3, 321 Major disaster and emergency areas

(RR 15) 13, 922 Taxpayers affected by the Cerro Grande

Fire (Notice 30) 14, 989 Private foundations, organizations now

classified as (Ann 35) 16, 1087 ; (Ann 45) 18, 1148 ; (Ann 47) 19, 1165 ; (Ann 57) 20, 1187 ; (Ann 60) 21, 1287 ; (Ann 66) 25, 1345 ; (Ann 68) 26, 1357 Proposed Regulations:

26 CFR 1.121–1, –2, corrected; exclusion of gain from sale or exchange of a taxpayer’s principal residence (Ann 52) 20, 1186 26 CFR 1.141–7, –8, added; 1.141–15, amended; obligations of states and political subdivisions (REG– 114998–99) 14, 992 26 CFR 1.263(g)–1 through –5, added; 1.1092(d)–1, amended; capitalization of interest and carrying charges properly allocable to straddles (REG–105801–00) 13, 965

26 CFR 1.301–1, amended; liabilities assumed in certain corporate transactions (REG–106791–00) 6, 521 26 CFR 1.355–0, amended; 1.355–7, added; recognition of gain on certain distributions of stock or securities in connection with an acquisition (REG–107566–00) 3, 346 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

2001–27 I.R.B. xi July 2, 2001