INCOME TAX— Cont.

Revocations, exempt organizations (Ann

99. 43, 758 Split-dollar life insurance arrangements:

Used on submissions under sections

Income, employment, and gift taxation

of (REG–164754–01) 30, 212 Standards for valuing current life

897 and 1445 (REG–106876–00) 34, 392 USDA Peanut Quota Buyout Program,

gain or loss (Notice 67) 42, 715 Utility companies, non-recognition treat ment of stranded costs (RP 49) 29, 172 Withholdings, qualified intermediaries,

insurance protection (Notice 59) 36, 481 Standard Industry Fare Level (SIFL) for

audit guidelines, nonresident aliens, foreign financial institutions (RP 55) 35, 435

mula (RR 56) 37, 526 Stock gain or loss, short sale (RR 44)

28, 84 Substitute Forms:

W–2 and W–3, general rules and

specifications (RP 53) 31, 253 W–2c and W–3c, general rules and