INCOME TAX—Cont. INCOME TAX—Cont.

26 CFR 1.441–0 through –4, added; 1.441–1T through 4T, removed; 1.442–1, revised; 1.442–2T, –3T, removed; 1.706–1, amended; 1.706 –1T, removed; 1.898–4, amended; 1.1378–1, added; 5c.442–1, removed; 5f.442–1, removed; 18.1378–1, removed; changes in accounting periods (REG–106917–99) 27, 4 26 CFR 1.1502–2, –3, –7, –8, –11, –21, –22, –75, –78, –79, withdrawn; withdrawal of proposed regulations relating to corporations filing consolidated returns (REG–100548–01) 29, 67 Regulations:

26 CFR 1.32–3, added; 1.32–3T, removed; 602.101(b), amended; eligibility requirements after denial of the earned income credit (TD 8953) 29, 44 26 CFR 1.732–3, added; 1.1502–34, amended; special aggregate stock ownership rules (TD 8949) 28, 33 26 CFR 1.1502–78, amended; 1.1502–78T, removed; guidance on filing an application for a tentative carryback adjustment in a consolidated return context (TD 8950) 28, 34 26 CFR 1.6302–1, –2, 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 1.6302–1, –2, amended; 1.1461–1, amended; 1.1502–5(a)(1), amended; 1.6151–1(d)(1), amended; 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 conventions:

Withholdings; payments to nonqualified

intermediaries and foreign trusts, U. S. withholding agents (Notice 43) 30, 72

French social security, tax treatment of

(Notice 41) 27, 2 Tax exempt bonds, private activity bonds

(RP 39) 28, 38 Tax liens, federal, circumstances for with

drawal of notice (TD 8951) 29, 63

August 6, 2001 v 2001–32 I.R.B.