INCOME TAX

July 2001 (RR 34) 28, 31 Inventory:

Back wages subject to FICA and FUTA

taxes, year paid (CD 2070) 31, 90 Electronic furnishing of payee statements,

voluntary, hearing (Ann 71) 27, 26 Federal tax deposits, removal of Federal

Reserve banks as depositaries (TD 8952) 29, 60 Penalties for underpayments of deposits

and overstated deposit claims (TD 8947) 28, 36 Railroad retirement, rate determination,

Accounting periods, rules and procedures

for (REG–106917–99) 27, 4 Backup withholding rate for amounts paid

after August 6, 2001 (Ann 80) 31, 98 Business and traveling expenses, per

diem allowances (Ann 73) 28, 40 Collapsible corporations, withdrawal of

proposed regulations LR–107–84 (REG–100548–01) 29, 67 Corporations, consolidated groups:

Tentative carryback adjustments (TD

8950. 28, 34 Special aggregate stock ownership

quarterly: July 1, 2001, 27, 1 Regulations:

26 CFR 31.6302–1, revised; 31.6302 (c)–4, revised; 301.6656–1, –2, removed; 301.6656–3, redesignated as 301.6656–1; 602.101, amended; penalties for underpayments of deposits and overstated deposit claims (TD 8947) 28, 36 26 CFR 31.6302–1, amended; 31.6302 (c)–3, amended; 301.6302–1T, removed; removal of Federal Reserve banks as federal depositaries (TD 8952) 29, 60 26 CFR 301.6323(j)–1, added; withdrawal of notice of federal tax lien in certain circumstances (TD 8951) 29, 63 Tax liens, federal, circumstances for with

rules (TD 8949) 28, 33 Corporations, consolidated income tax re turn filers, withdrawal of proposed regulations LR–97–79 (REG–100548–01) 29, 67 Earned income credit, eligibility after de nial (TD 8953) 29, 44 Electronic filing for partnerships, exemp tion from (Ann 75) 28, 42 Electronic furnishing of payee statements,

voluntary, hearing (Ann 71) 27, 26 Federal tax deposits, removal of Federal

Reserve banks as depositaries (TD 8952) 29, 60 Form 2290SP, Declaración del Impuesto

sobre el Uso de Vehículos Pesados en las Carreteras, new (Ann 69) 27, 23 Interest:

drawal of notice (TD 8951) 29, 63

Investment:

Federal short-term, mid-term, and

long-term rates for:

Weighted average interest rate for:

LIFO:

June 2001 (Notice 39) 27, 3 Nondiscrimination requirements for:

Price indexes used by department

A defined benefit replacement alloca tion, cross-testing (RR 30) 29, 46 Certain defined contribution retire

stores for:

ment plans (TD 8954) 29, 47 Qualified plans; remedial amendment pe riod under EGTRRA (Notice 42) 30, 70 Regulations:

26 CFR 1.401(a)(4)–0, –8, revised; 1.401(a)(4)–9, –12, amended; nondiscrimination requirements for certain defined contribution retirement plans (TD 8954) 29, 47 26 CFR 1.420–1, added; minimum cost requirement permitting the transfer of excess assets of a defined benefit pension plan to a retiree health account (TD 8948) 28, 27