INCOME TAX

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 (RP40) 33, 130 Information reporting seminars, Form

Limitations on passive activity losses and

credits (Notice 47) 36, 212 Marginal properties, oil and gas produc tion, depletion, applicable percentages (Notice 53) 37, 225 Notional principal contract (NPC), con tingent nonperiodic payments (Notice 44) 30, 77 Partnerships:

Substitute forms requirements for part ner copy of Sch. K-1 of Forms 1065 and 1065-B (Ann 88) 36, 220 Unvested partnership profits interests

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:

1042–S (Ann 87) 35, 208 Electronic filing for partnerships, exemp tion from (Ann 75) 28, 42 Electronic furnishing of payee statements,

voluntary, hearing (Ann 71) 27, 26 Exempt organization revocations (Ann 81)

33, 175 ; (Ann 95) 39, 303 Federal tax deposits, removal of Federal

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

W–9, electronic submission by certain

intermediaries (Ann 91) 36, 221 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:

Tentative carryback adjustments (TD

8950. 28, 34 Special aggregate stock ownership

Differential earnings rate and recom puted differential earnings rate for mutual life insurance companies (RR 33) 32, 118 Modified endowment contracts, uniform

closing agreement (RP 42) 36, 212 Prevailing mortality and morbidity tables

rules (TD 8949) 28, 33 Corporations:

Investment:

Consolidated income tax return filers,

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

(RR 38) 33, 124 Interest:

Federal short-term, mid-term, and

long-term rates for:

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

Enhanced oil recovery credit, 2001 in flation adjustment (Notice 54) 37, 225 Low-income housing credit:

July 2001 (RR 34) 28, 31 August 2001 (RR 36) 32, 119 September 2001 (RR 43) 36, 209 Rates:

Underpayments and overpayments,

quarter beginning:

Carryovers to qualified states,

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

October 1, 2001 (RR 47) 39, 293 Inventory:

LIFO:

Price indexes used by department

(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 ; (Ann 85) 36, 219 ; (Ann 89) 38, 291 ; (Ann 94) 39, 301 Proposed Regulations:

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, 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 ; correction (Ann 86) 35, 207 26 CFR 1.1361–1, amended; qualified subchapter S trust election for testamentary trusts (REG–106431–01) 37, 272 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 Publication 1167, substitute forms, gen

amounts for the period, July through September 2001 (RR 37) 32, 100

stores for:

May 2001 (RR 35) 29, 59 June 2001 (RR 41) 35, 193 July 2001 (RR 44) 37, 223

eral requirements (RP 45) 37, 227

October 1, 2001 v 2001–40 I.R.B.

Railroad track maintenance costs, ac

Tax conventions:

French social security, tax treatment of

counting methods (RP 46) 37, 263 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

(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 Tax shelters:

estates (TD 8956) 32, 112 Refund or credit of overassessments, date

of allowance (RR 40) 38, 276 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 1.355–0, 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 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 Standard Industry Fare Level (SIFL) for mula (RR 42) 37, 223 Substitute forms, general requirements

(RP 45) 37, 227

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 Procedures to investigate abusive pro

motions (RP 49) 39, 300 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 Qualified subchapter S trust election

for testamentary trusts (REG– 106431–01) 37, 272 Withholdings, payments to nonqualified

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

2001–40 I.R.B. vi October 1, 2001