INCOME TAX—Cont. INCOME TAX—Cont.

Timber, coal, and domestic iron ore

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:

Procedures to investigate abusive pro

transactions (RP 51) 43, 369 Standard Industry Fare Level (SIFL) for mula (RR 42) 37, 223 Substitute forms, general requirements

(RP 45) 37, 227 Tax consequences of stock redemptions

by a spouse or former spouse during marriage or incident to divorce (REG–107151–00) 43, 370 Tax conventions:

French social security, tax treatment of

(Notice 41) 27, 2 Tax-exempt bonds:

Disaster relief to issuers (Ann 101) 43,

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

374 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

for testamentary trusts (REG– 106431–01) 37, 272 Unified partnership audit procedures

(TEFRA) (TD 8965) 43, 344 Voluntary closing agreement program for

tax-exempt bonds (TEB VCAP) (Notice 60) 40, 304 Withholdings, payments to nonqualified

8961. 35, 194 ; (REG–103735–00, REG–110311–98, REG–103736–00) 35, 204

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

November 5, 2001 vii 2001–45 I.R.B.