INCOME TAX— Cont.

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 301.6221 through 301.6233, modified; 602.101, amended; unified partnership audit procedures (TEFRA) (TD 8965) 43, 344 26 CFR 301.6323(j)–1, added; withdrawal of notice of federal tax lien in certain circumstances (TD 8951) 29, 63

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:

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

Classification of certain pension and

December 3, 2001 vii 2001–49 I.R.B.