INCOME TAX

Accounting periods, rules and procedures

for (REG–106917–99) 27, 4 ; correction (Ann 86) 35, 207 Backup withholding rate for amounts paid

after August 6, 2001 (Ann 80) 31, 98 Bonds, tax and revenue anticipation, safe

harbor (Notice 49) 34, 188 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:

Electronic furnishing of payee state ments, voluntary, hearing (Ann 71) 27, 26 Federal tax deposits, removal of Federal

Reserve banks as depositaries (TD 8952) 29, 60 Forms:

1042–S, specifications for filing magnetically or electronically (RP 40) 33, 130 2290SP, Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras, new (Ann 69) 27, 23 Insurance companies:

Investment:

Differential earnings rate and recom puted differential earnings rate for mutual life insurance companies (RR 33) 32, 118 Prevailing mortality and morbidity ta

moved; 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periods (REG–106917–99) 27, 4 ; correction (Ann 86) 35, 207 26 CFR 1.1502–2, –3, –7, –8, –11, –21, –22, –75, –78, –79, withdrawn; withdrawal of proposed regulations relating to corporations filing consolidated returns (REG–100548–01) 29, 67 26 CFR 1.6011–4, amended; 301. 6111–2, amended; modification of tax shelter rules II (REG– 103735–00, REG–110311–98, REG–103736–00) 35, 204 Recognition of gain on:

Certain distributions of stock or securi ties in connection with an acquisition (TD 8960) 34, 176 Certain transfers to foreign trusts and

Tentative carryback adjustments (TD

8950. 28, 34 Special aggregate stock ownership

bles (RR 38) 33, 124 Interest:

long-term rates for:

Federal short-term, mid-term, and

estates (TD 8956) 32, 112 Regulations:

rules (TD 8949) 28, 33 Corporations:

Consolidated income tax return filers,

withdrawal of proposed regulations LR–97–79 (REG–100548–01) 29, 67 Mexican subsidiary formed to comply

July 2001 (RR 34) 28, 31 August 2001 (RR 36) 32, 119 Inventory:

LIFO:

Price indexes used by department

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 1.355–0, amended; 1.355–7T, added; guidance under section 355(e); recognition of gain on certain distributions of stock or securities in connection with an acquisition (TD 8960) 34, 176 26 CFR 1.679–0 through –7, added; 1.958–1, revised; 1.958–2, amended; foreign trusts that have U.S. beneficiaries (TD 8955) 32, 101 26 CFR 1.684–1, through –5, added; recognition of gain on certain transfers to certain foreign trusts and estates (TD 8956) 32, 112 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 1.6011–4T, amended; 301.6111–2T, amended; 301.6112 –1T, amended; modification of tax shelter rules II (TD 8961) 35, 194

stores for:

with foreign law (RR 39) 33, 125 Credits:

Low-income housing credit:

Carryovers to qualified states,

2001 National Pool (RP 44) 35, 203 Satisfactory bond, “bond factor”

May 2001 (RR 35) 29, 59 June 2001 (RR 41) 35, 193 Notional principal contract (NPC), con tingent nonperiodic payments (Notice 44) 30, 77 Partnerships, unvested partnership profits

interests (RP 43) 34, 191 Penalties for underpayments of deposits

and overstated deposit claims (TD 8947) 28, 36 Private foundations, organizations now

classified as (Ann 70) 27, 23 ; (Ann 72) 28, 39 ; (Ann 76) 29, 67 ; (Ann 78) 30, 87 ; (Ann 79) 31, 97 ; (Ann 84) 35, 206 Proposed Regulations:

amounts for the period, July through September 2001 (RR 37) 32, 100 Disclosure of return information, Census

of Agriculture (TD 8958) 34, 183 Earned income credit, eligibility after de

nial (TD 8953) 29, 44 Electronic and magnetic media:

Filing, specifications for Form 1042–S,

Foreign Person’s U.S. Source Income Subject to Withholding (RP 40) 33, 130 Information reporting seminars, Form

26 CFR 1.341–1(b), –2, –5, –4(a), –4(c), withdrawn; withdrawal of proposed regulations relating to collapsible corporations (REG– 100548–01) 29, 67 26 CFR 1.441–0 through –4, added; 1.441–1T through 4T, removed; 1.442–1, revised; 1.442–2T, –3T, re

1042–S (Ann 87) 35, 208 Electronic filing for partnerships, exemp

tion from (Ann 75) 28, 42

2001–36 I.R.B. v September 4, 2001