INCOME TAX—Cont. INCOME TAX—Cont.

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 301.6103(j)(5)–1, added; 301.6103(j)(5)–1T, removed; disclosure of return information to officers and employees of the Department of Agriculture for certain statistical purposes and related activities, Census of Agriculture (TD 8958) 34, 183 26 CFR 301.6323(j)–1, added; withdrawal of notice of federal tax lien in certain circumstances (TD 8951) 29, 63 26 CFR 301.7701–7, amended; classification of certain pension and employee benefit trusts, and investment trusts as domestic trusts for federal tax purposes (TD 8962) 35, 201 Tax conventions:

Tax exempt bonds, private activity bonds

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

drawal of notice (TD 8951) 29, 63 Tax shelters:

Basis shifting tax avoidance transac tions (Notice 45) 33, 129 Listed transactions (Notice 51) 34, 190 Modification of tax shelter rules II (TD

8961. 35, 194 ; (REG–103735–00, REG–110311–98, REG–103736–00) 35, 204 Technical advice, from Associates Chief

Counsel and Division Counsel/Associate Chief Counsel (TE/GE), frivolous issues (RP 41) 33, 173 Trusts:

Classification of certain pension and

employee benefit trusts, and investment trusts as domestic trusts for federal tax purposes (TD 8962) 35, 201 Foreign trusts that have U.S. beneficia

ries (TD 8955) 32, 101 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

September 4, 2001 vi 2001–36 I.R.B.