This document contains final regulations relating to the aggregation of stock ownership in a corporation of members of a consolidated group. These regulations reflect a technical correction enacted in section 311(c) of the Community Renewal Tax Relief Act of 2000, that, in substance, provides that the special aggregate stock ownership rules shall

DEPARTMENT OF THE TREASURY : Internal Revenue Service

Correction

In proposed rule document 0028950 beginning on page 69138 in the issue of Wednesday, November 15, 2000, make the following corrections: Sec. 1.367(b)7 [Corrected]

1. On page 69158, in Sec. 1.367(b)7(e)(2)(iv), Example 2(i) Facts., in the first table, in the column titled ``E&P'', ``(200u)'' should read ``200u''.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed Income Tax Regulations relating to the minimum cost requirement under section 420, which permits the transfer of excess assets of a defined benefit pension plan to a retiree health account. Pursuant to section 420(c)(3)(E), these proposed regulations provide that an employer who significantly reduces retiree health

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document withdraws the notice of proposed rulemaking relating to recognition of gain on certain distributions of stock or securities of a controlled corporation in connection with an acquisition that was published in the Federal Register on August 24, 1999. The withdrawal is in response to written comments received and oral comments presented

DEPARTMENT OF THE TREASURY : Internal Revenue Service

AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Cancellation of notice of public hearing on proposed rulemaking.
SUMMARY: This document provides notice of cancellation of a public hearing on proposed regulations providing guidance on the application of the rules governing qualified covered calls, and writing equity

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations relating to the special rule added by the Small Business Job Protection Act of 1996 which permits the required written explanations of certain annuity benefits to be provided by qualified retirement plans to plan participants after the annuity starting date. These regulations affect administrators of,

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to final regulations that were published in the Federal Register on Friday, January 12, 2001 (66 FR 2811), relating to reopenings of Treasury securities, other debt instruments, and original issue discount.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains Income Tax Regulations relating to the section 864(e)(5) and (6) rules on affiliated group interest and other expense allocation and apportionment and to the section 904(d) foreign tax credit limitation. Changes to the applicable laws were made by the Tax Reform Act of 1986, the Technical and Miscellaneous Revenue Act of

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document provides notice of cancellation of a public hearing on proposed regulations relating to payments with respect to domestic reverse hybrid entities.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Wednesday, November 15, 2000 (65 FR 69138), relating to the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two
[[Page 14351]]
corporations combine

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations relating to section 125 cafeteria plans. The final regulations clarify the circumstances under which a cafeteria plan may permit an employee to change his or her cafeteria plan election with respect to accident or health coverage, groupterm life insurance coverage, dependent care assistance and adoption

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to final regulations that were published in the Federal Register on Wednesday, December 20, 2000 (65 FR 79719), providing guidance relating to section 355(d), and recognition of gain on certain distributions of stock and securities.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to proposed regulations that were published in the Federal Register on January 17, 2001 (66 FR 3888). The regulations provide guidance to married individuals filing joint returns who may seek relief from joint and several liability.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations relating to cafeteria plans that reflect changes made by the Family and Medical Leave Act of 1993 (Act). The final regulations provide the public with guidance needed to comply with the Act and affect employees who participate in cafeteria plans.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document changes the date of the public hearing on the proposed regulations under section 863(d) governing the source of income from certain space and ocean activities. It also extends the time to submit outlines of oral comments for the hearing.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed Income Tax Regulations relating to the computation of the section 902 deemedpaid credit, the section 904(d) foreign tax credit limitation, and to an example in the section 954 regulations relating to the exclusion of certain export financing interest from foreign personal holding company income. Changes to the

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document provides notice of cancellation of a public hearing on proposed regulation relating to midcontract changes in taxpayer.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Tuesday, October 10, 2000 (65 FR 60136) relating to the exclusion of gain from the sale or exchange of taxpayer's principal residence.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document withdraws Sec. 1.125-2 Q&A-6(b),(c), and (d), and amends Sec. 1.1252 Q&A6(a) in the notice of proposed rulemaking relating to cafeteria plans that was published in the Federal Register on March 7, 1989. Further, this document amends Sec. 1.1251 Q&A8 in the notice of proposed rulemaking relating to cafeteria plans that was published

DEPARTMENT OF THE TREASURY : Internal Revenue Service

CFR Correction

In Title 26 of the Code of Federal Regulations, Part 1 (Sec. 1.1401 to End), revised as of April 1, 2000, in Sec. 1.150275, paragraph (k) is corrected by correctly revising ``See Sec. 1.338(h)(10)T(d)(7)'' to read ``See Sec. 1.338(h)(10)1T(d)(7)''.
[FR Doc. 0155500 Filed

INTERNAL REVENUE SERVICE : Internal Revenue Service

This document contains a correction to final regulations relating to deemed and actual asset acquisitions under sections 338 and 1060. The final regulations that were published in the Federal Register on Tuesday, February 13, 2001 (66 FR 9925).

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations relating to the assumption of liabilities in certain corporate transactions under section 301 of the Internal Revenue Code. These final regulations affect corporations and their shareholders. Changes to the applicable law were made by the Miscellaneous Trade and Technical Corrections Act of 1999.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to final regulations that were published in the Federal Register on Wednesday, January 10, 2001 (66 FR 1837), relating to section 125 cafeteria plans.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations relating to special rules on determination of basis of partner's interest under section 705 of the Internal Revenue Code. The proposed regulations are necessary to coordinate sections 705 and 1032. This document also provides a notice of public hearing on these proposed regulations.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final amendments to the Income Tax Regulations under section 6050I of the Internal Revenue Code which requires persons to report information about financial transactions to the IRS, and section 5331 of title 31 which requires persons to report similar information about certain transactions to the Financial Crimes Enforcement

DEPARTMENT OF THE TREASURY : Veterans Affairs Department