Correction

In rule document 005817 beginning on page 15548 in the issue of Thursday, March 23, 2000, make the following correction:

On page 15550, at the end of the first column, footnote 8 should read as follows: ``See Sec. 1.1253, published as a proposed rule at 60 FR 66229 (December 21, 1995).''
[FR Doc.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations relating to the treatment of a disposition by a corporation or partnership (the acquiring entity) of the stock of a corporation (the issuing corporation) in a taxable transaction. The final regulations interpret section 1032 of the Internal Revenue Code. They affect persons engaging in certain taxable

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to final regulations (TD 8889) which were published in the Federal Register on Monday, July 3, 2000 (65 FR 40993). The final regulations relate to claims for certain income tax convention benefits.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains a correction to final regulations that were published in the Federal Register on Thursday, May 25, 2000 (65 FR 33753) relating to consolidated returnslimitations on the use of certain credits.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains a correction to Treasury Decision 8865, which was published in the Federal Register on Tuesday, January 25, 2000 (65 FR 3820), and corrected on March 28, 2000 (65 FR 16318), relating to the amortization of certain intangible property.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations that provide income tax return preparers with two alternative means of meeting the requirement that a preparer retain the copy of the return or claim manually signed by the preparer. The regulations are necessary to inform preparers about the two alternatives and to provide them with the guidance needed to

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations that provide guidance to corporations and their shareholders about whether certain transactions qualify as corporate reorganizations. The proposed regulations apply to certain mergers under state or Federal law between two entities, one of which is a corporation and the other of which, for Federal tax

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains a notice of public hearing on proposed regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations under section 679 of the Internal Revenue Code relating to transfers of property by U.S. persons to foreign trusts having one or more United States beneficiaries. The proposed regulations affect United States persons who transfer property to foreign trusts. This document also provides notice of a public

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence. These proposed regulations reflect changes to the law made by the Taxpayer Relief Act of 1997, as amended by the Internal Revenue Service Restructuring and Reform Act of 1998. These proposed regulations

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document withdraws the notice of proposed rulemaking relating to the Telefile Voice Signature test that was published in the Federal Register on December 27, 1993. The notice of proposed rulemaking crossreferenced temporary regulations published on the same day that provided that an individual federal income tax return completed as part of

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document provides notice of cancellation of a public hearing on proposed regulations relating to the application of section 197 to partnerships.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations that amend the definition of ``authorized placement agency'' for purposes of determining whether a child placed for legal adoption in a taxpayer's home is a dependent of the taxpayer. A taxpayer who has a child placed for legal adoption in his or her home by an authorized placement agency will be

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations under section 684 of the Internal Revenue Code relating to recognition of gain on certain transfers to certain foreign trusts and estates. The proposed regulations affect United States persons who transfer property to foreign trusts and estates. This document also provides notice of a public hearing on

DEPARTMENT OF TREASURY : Internal Revenue Service

This document contains proposed regulations that would prescribe conditions under which certain defined contribution retirement plans (sometimes referred to as ``new comparability'' plans) are permitted to demonstrate compliance with applicable
nondiscrimination requirements based on plan benefits rather than plan contributions. This document also

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains a notice of public hearing on proposed regulations relating to the tax treatment of cafeteria plans.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations relating to the solely for voting stock requirement in certain corporate
reorganizations under section 368(a)(1)(C). The final regulations provide that a prior acquisition of a target corporation's stock by an acquiring corporation generally will not prevent the solely for voting stock requirement in a

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document provides notice of cancellation of a public hearing on proposed rulemaking relating to the treatment of a controlled foreign corporation's (CFC's) distributive share of partnership income.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries. These final regulations provide guidance on the application of section 72(p) of the Internal Revenue Code. These regulations affect administrators of, participants in, and beneficiaries of qualified employer plans

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains a correction to a notice of proposed rulemaking that was published in the Federal Register on Monday, August 7, 2000 (65 FR 48198) relating to the recognition of gain on certain transfers to certain foreign trusts and estates.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations relating to treaty withholding rates for items of income received by entities that are fiscally transparent in the United States and/or a foreign jurisdiction. The regulations affect the determination of tax treaty benefits available to foreign persons with respect to such items of income.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations under section 472 of the Internal Revenue Code that relate to accounting for inventories under the lastin, firstout (LIFO) method. The proposed regulations provide guidance regarding methods of valuing dollarvalue LIFO pools and affect persons who elect to use the dollarvalue LIFO and inventory price

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations relating to the amortization of certain intangible property under section 197. Specifically, the regulations apply the antichurning rules under section 197(f)(9) to partnership distributions resulting in basis adjustments under sections 732(b) and 734(b). This document also amends certain parts of the

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed Income Tax Regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries. These regulations affect administrators of, participants in, and beneficiaries of qualified employer plans that permit participants or beneficiaries to receive loans from the plan, including loans from

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations relating to nonqualified preferred stock. The regulations address the effective date of the definition of nonqualified preferred stock and the treatment of nonqualified preferred stock and similar preferred stock received by shareholders in certain corporate reorganizations and distributions. The

DEPARTMENT OF THE TREASURY : Internal Revenue Service