INCOME TAX— Cont.

employee benefit trusts, and investment trusts as domestic trusts for federal tax purposes (TD 8962) 35, 201

26 CFR 1.446–1, amended; 1.1502– 13, revised; conforming amendments to section 446 (REG– 125161–01) 48, 538 26 CFR 1.1041–1T, amended; 1.1041–2, added; constructive transfers and transfers of property to a third party on behalf of a spouse (REG–107151–00) 43, 370 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election for testamentary trusts (REG–106431–01) 37, 272 26 CFR 1.1502–2, –3, –7, –8, –11, –21, –22, –75, –78, –79, withdrawn; withdrawal of proposed regulations relating to corporations filing consolidated returns (REG–100548–01) 29, 67 26 CFR 1.6011–4, amended; 301. 6111–2, amended;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 eral requirements (RP 45) 37, 227 Qualified intermediaries, audit guidelines,

withholding tax on nonresident aliens, foreign financial institutions (Notice 66) 44, 396 Railroad track maintenance costs,

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 Sale of a principal residence, gross

income (RR 57) 46, 488 Section 1374 built-in gains:

Tax applied to certain timber, coal, and

domestic iron ore transactions (RR 50) 43, 343 Timber, coal, and domestic iron ore

transactions (RP 51) 43, 369 Standard Industry Fare Level (SIFL) for

mula (RR 42) 37, 223 Substitute forms:

General requirements (RP 45) 37, 227

1096, 1098, 1099, 5498, W-2G, and 1042-S, rules and specifications (RP 50) 45, 437 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)

accounting methods (RP 46) 37, 263 Recognition of gain on:

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

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

43, 374 Private activity bonds (RP 39) 28, 38 Tax liens, federal, circumstances for with

tions (Notice 45) 33, 129 Listed transactions (Notice 51)

Basis shifting tax avoidance transac

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 1.301–1, amended; 1.301–1T, removed; liabilities assumed in certain corporate transactions (TD 8964) 42, 320