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

26 CFR 301.6343–3, added; levied upon property, return of property in certain cases (REG–101520–97) 15, 1057 26 CFR 301.7430–0, removed; 301.7430–7, added; attorney’s fees, recovery of (REG–121928–98) 6, 520 26 CFR 301.7701–3, amended; classification of certain business entities, check-the-box regulations (REG–110659–00) 12, 917 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 Publications:

538, Accounting Periods and Methods, revised (Ann 54) 21, 1284 547, Casualties, Disasters, and Thefts, revised (Ann 6) 3, 357 551, Basis of Assets, revised 2000 (Ann 2) 2, 277 575, changes in minimum required distributions (Ann 23) 10, 791 583, Starting a Businesss and Keeping Records, revised (Ann 8) 3, 357 584-B, Business Casualty, Disaster, and Theft Loss Workbook, new (Ann 39) 17, 1141 590, changes in minimum required distributions (Ann 23) 10, 791 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, revised (Ann 65) 26, 1357 1187, updated specifications for magnetic or electronic filing of Form 1042-S (Ann 3) 2, 278 1212, supplemental information on short-term Treasury bills (2000 edition) (Ann 29) 14, 1014 1245, Specifications for Filing Form W-4, Employee’s Withholding Allowance Certificate, magnetically or electronically (RP 6) 4, 376 Qualified transportation fringe benefits

(TD 8933) 11, 794 ; correction (Ann 31) 17, 1113 Qualified zone academy bonds, limitation

for 2001 (RP 14) 3, 343 Real estate investment trust (REIT), active

conduct of a trade or business, rents from real property (RR 29) 26, 1348 Real estate mortgage investment con duits (REMICs), safe harbor (RP 12) 3, 335

Regulations:

26 CFR 1.41–0, –1, –4, revised; 1.41–2, amended; 1.41–3, redesignated as 1.41–3A; 1.41–3, added; 1.41–5, redesignated as 1.41–4A, amended; 1.41–6, redesignated as 1.41–5, amended; 1.41–7, redesignated as 1.41–5A, amended; 1.41–8, redesignated as 1.41–6, amended; 1.41–9, redesignated as 1.41–7; 1.41–8, added; 1.41–0A through –8A, removed; 1.41–0A, added; 1.218–0, removed; 1.482–7, amended; credit for increasing research activities (TD 8930) 5, 433 26 CFR 1.118–2, added; contribution in aid of construction (CIAC), regulated public utilities, water or 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;

July 2, 2001 xii 2001–27 I.R.B.