INCOME TAX— Cont.

Railroad track maintenance costs,

Substitute forms:

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

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

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:

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

of allowance (RR 40) 38, 276 Regulated investment company, master

feeder structure (RP 57) 50, 577 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 1.141–3, –15, amended; definition of private business use (TD 8967) 50, 568 26 CFR 1.301–1, amended; 1.301–1T, removed; liabilities assumed in certain corporate transactions (TD 8964) 42, 320 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 1.368–2, amended; withdrawal of proposed regulations relating to certain corporate reorganizations involving disregarded entities (Ann 121) 50, 584 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 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 Reorganizations, mergers and disregarded

entities, withdrawal of REG– 106186–98 (Ann 121) 50, 584 Sale of a principal residence, gross

transactions (RP 51) 43, 369 Standard Industry Fare Level (SIFL) for mula (RR 42) 37, 223 Statutory mergers and consolidations

(Ann 119) 50, 575 Tax-exempt bonds:

French social security, tax treatment of

(Notice 41) 27, 2 Luxembourg/U.S. mutual agreement

Disaster relief to issuers (Ann 101)

43, 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 8961) 35, 194 ; (REG–103735– 00, REG–110311–98, REG– 103736–00) 35, 204 Procedures to investigate abusive pro

motions (RP 49) 39, 300 Taxation of nonqualified demonstration

automobile use (RP 56) 51, 590 Technical advice, from Associates Chief

Counsel and Division Counsel/ Associate Chief Counsel (TE/GE), frivolous issues (RP 41) 33, 173 Trusts:

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

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

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

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

tax-exempt bonds (TEB VCAP) (Notice 60) 40, 304

(REG–126485–01) 49, 555

January 7, 2002 x 2002–1 I.R.B.