INCOME TAX—Cont.

Revocations, exempt organizations (Ann 8) 4, 380 ; (Ann 18) 9,

660 ; (Ann 21) 12, 776 Safe harbor sale and leaseback transactions, uniform capitaliza tion of interest expense (TD 9179) 11, 707 Section 901(j)(5) Presidential waiver, section 901(j)(1) no longer

applies to Libya (RR 3) 3, 334 Standard Industry Fare Level (SIFL) formula (RR 14) 12, 749 State and local general sales tax deduction (Notice 31) 14, 830 Stocks:

Exchange of securities of foreign corporation, domestic cor poration (Notice 6) 5, 448 Loss disallowance on disposition of subsidiary stock by con solidated group (TD 9187) 13, 778 ; correction (Ann 25) 15, 891 Transfers of non-statutory stock options, executives (Ann 19)

11, 744 Tax conventions:

U.S.-Austria income tax treaty, taxation of certain scholar ships (Ann 22) 14, 826 U.S.-New Zealand MAP Agreement regarding treatment of

income derived through certain fiscally transparent entities (Ann 17) 10, 673 U.S. and Swiss pension plans for tax treaty benefits, agree ment (Ann 3) 2, 270 Tax-exempt leasing involving defeasance (Notice 13) 9, 630 Technical Advice Memoranda (TAMs) and Technical Expedited

Advice Memoranda (TEAMs) (RP 2) 1, 86 TeleFile program, termination (Ann 26) 17, 969 Testimony or production of records in a court or other proceeding

(TD 9178) 11, 708 Tonnage tax regime, election (Notice 2) 3, 337 Undisclosed reportable transactions, assertion of penalty (Notice

11. 7, 493 Waiver of spousal right of election to insure qualification of char itable remainder annuity trust (CRAT) or charitable remainder unitrust (CRUT) (RP 24) 16, 909 Withholding of tax on certain U.S. source income paid to for eign persons and information reporting regulations, revisions (REG–125443–01) 16, 912