EXCISE TAX — Internal Revenue Bulletin 2001-45

Excise tax return filing, payment, and de

W–9, electronic submission by certain

posit requirements (TD 8963) 35, 197 Forms:

720, changes to requirements for excise tax returns, payments, and deposits (Ann 98) 41, 317 2290SP, Declaración del Impuesto sobre el Use de Vehículos Pesados en las Carreteras, new (Ann 69) 27, 23 Regulations:

Special aggregate stock ownership

rules (TD 8949) 28, 33 Tentative carryback adjustments (TD

28, 34 Corporations:

26 CFR 40.0–1, amended; 40.6011 (a)–1, –2, amended; 40.6071(a)–1, amended; 40.6071(a)–2, removed; 40.6091–1, amended; 40.6101–1, revised; 40.6109(a)–1, revised; 40.6151(a)–1, revised; 40.6302(c) –1, –2, revised; 40.6302(c)–3, amended; 40.6302(c)–4, removed; 40.9999–1, removed; deposits of excise taxes (TD 8963) 35, 197

Consolidated income tax return filers,

withdrawal of proposed regulations LR–97–79 (REG–100548–01) 29, 67 Corporate reorganizations, mergers and

acquisitions, step transactions (RR 46) 42, 321 Mexican subsidiary formed to comply

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

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

intermediaries (Ann 91) 36, 221 720, Quarterly Federal Excise Tax Return, changes (Ann 98) 41, 317 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 5306-A, Application for Approval of SEP or SIMPLE IRA Plans (Ann 96) 41, 312 Information reporting call site at Martins burg Computing Center (Ann 107) 44, 419 Insurance companies:

Differential earnings rate and recom puted differential earnings rate for mutual life insurance companies (RR 33) 32, 118 Foreign companies, minimum effec tively connected net investment income (RP 48) 40, 308 Modified endowment contracts, uniform

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