27 April 1998 Source: http://www.access.gpo.gov/su_docs/aces/aaces002.html ------------------------------------------------------------------------- [April 27, 1998 (Volume 63, Number 80)] [Unified Agenda] From the Federal Register Online via GPO Access [frwais.access.gpo.gov] [DOCID:ua27ap98_013-1] [Page 22459-22471] DEPARTMENT OF THE TREASURY (TREAS) _______________________________________________________________________ [[Page 22459]] _______________________________________________________________________ Part XV Department of the Treasury _______________________________________________________________________ Semiannual Regulatory Agenda [[Page 22460]] DEPARTMENT OF THE TREASURY 31 CFR Subtitle A, Chs. I and II Semiannual Agenda AGENCY: Departmental Offices, Treasury. ACTION: Semiannual regulatory agenda. _______________________________________________________________________ SUMMARY: This notice is given pursuant to the requirements of the Regulatory Flexibility Act (Pub. L. 96-354, September 19, 1980) and Executive Order 12866 (``Regulatory Planning and Review,'' September 30, 1993), which require the publication of a semiannual agenda of regulations. The semiannual agenda of the Department of the Treasury conforms to the Unified Agenda format developed by the Regulatory Information Service Center (RISC). FOR FURTHER INFORMATION CONTACT: For additional information about a specific regulation, contact the ``Agency Contact'' listed in the specific regulatory action. Dated: March 5, 1998. Neal Comstock, Executive Secretary. Departmental Offices--Final Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2567 12 CFR 1805 (New) Community Development Financial Institutions Program; Bank Enterprise Award Program Regulations.................................................. 1505-AA71 ---------------------------------------------------------------------------------------------------------------- Departmental Offices--Completed Actions ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2568 31 CFR 500.704 Administrative Hearings.............................................. 1505-AA59 ---------------------------------------------------------------------------------------------------------------- Financial Crimes Enforcement Network--Proposed Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2569 31 CFR 103 Amendments to the Bank Secrecy Act Regulations - Suspicious Activity Reporting--Broker/Dealers............................................................. 1506-AA21 2570 31 CFR 103 Amendments to the Bank Secrecy Act Regulations - Suspicious Activity Reporting--Casinos.................................................................... 1506-AA22 ---------------------------------------------------------------------------------------------------------------- Financial Crimes Enforcement Network--Final Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2571 31 CFR 103 Amendment to the Bank Secrecy Act Regulations - Registration Requirement for Certain Non-Bank Financial Institutions--Money Services Businesses (MSBs)......... 1506-AA09 2572 31 CFR 103 Amendment to the Bank Secrecy Act Regulations--Discretionary Exemption of Certain Transactions From Currency Transaction Reporting Requirements................. 1506-AA12 2573 31 CFR 103 Amendment to the Bank Secrecy Act Regulations Regarding Reporting of Cross-Border Transportation of Certain Monetary Instruments........................... 1506-AA15 2574 31 CFR 103 Amendments to the Bank Secrecy Act Regulations - Special Reporting and Recordkeeping Requirements--Money Services Businesses (MSBs).......................... 1506-AA19 2575 31 CFR 103 Amendments to the Bank Secrecy Act Regulations - Suspicious Activity Reporting--Money Services Businesses (MSBs)........................................... 1506-AA20 ---------------------------------------------------------------------------------------------------------------- Financial Crimes Enforcement Network--Long-Term Actions ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2576 31 CFR 103 Amendment to the Bank Secrecy Act Regulations--Requirement That Financial Institutions Carry Out Anti-Money-Laundering Programs................................. 1506-AA05 [[Page 22461]] 2577 31 CFR 103 Amendment to the Bank Secrecy Act Regulations--Delegation of Authority To Assess Civil Money Penalties on Depository Institutions............................... 1506-AA08 ---------------------------------------------------------------------------------------------------------------- Financial Crimes Enforcement Network--Completed Actions ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2578 31 CFR 103 Amendment to the Bank Secrecy Act Regulations Regarding Reporting and Recordkeeping by Card Clubs........................................................... 1506-AA18 ---------------------------------------------------------------------------------------------------------------- Financial Management Service--Proposed Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2579 31 CFR 210 Federal Government Participation in the Automated Clearinghouse.......... 1510-AA17 2580 31 CFR 205 Rules and Procedures for Funds Transfers................................. 1510-AA38 2581 31 CFR 240 Indorsement and Payment of Checks Drawn on the United States Treasury.... 1510-AA45 2582 31 CFR 245 Claims on Account of Treasury Checks..................................... 1510-AA51 2583 31 CFR 285.4 Offset of Federal Benefit Payments..................................... 1510-AA64 2584 31 CFR 285.5 Offset of Federal Payments (Other Than Tax Refund and Federal Benefit Payments) To Collect Past-Due, Legally Enforceable Nontax Debt........................ 1510-AA65 2585 31 CFR 285.6 Offset of Federal Payments (Other Than Tax Refund and Federal Benefit Payments) to Collect Past-Due Debts Owed to States (Other than Child Support)......... 1510-AA66 2586 31 CFR 285.13 Barring Delinquent Debtors from Obtaining Federal Financial Assistance in the Form of Loans or Loan Guarantees............................................... 1510-AA71 2587 31 CFR 285.14 Public Dissemination of Identity of Delinquent Debtors................ 1510-AA72 ---------------------------------------------------------------------------------------------------------------- Financial Management Service--Final Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2588 31 CFR 225 Acceptance of Bonds Secured by Government Obligations in Lieu of Bonds with Sureties......................................................................... 1510-AA36 2589 31 CFR 203 Treasury Tax and Loan Depositaries and Payment of Federal Taxes.......... 1510-AA37 2590 31 CFR 281 Foreign Exchange Operations.............................................. 1510-AA48 2591 31 CFR 256 Payments Under Judgment and Private Relief Acts.......................... 1510-AA52 2592 31 CFR 208 Management of Federal Agency Disbursements............................... 1510-AA56 2593 31 CFR 900 to 904 Federal Claims Collection Standards............................... 1510-AA57 2594 31 CFR 285.1 Collection of Past-Due Support by Administrative Offset................ 1510-AA58 2595 31 CFR 207 Electronic Benefit Transfer; Selection and Designation of Financial Institutions as Depositary and Financial Agents....................................... 1510-AA59 2596 31 CFR 212 Taxpayer Identifying Number Requirement.................................. 1510-AA61 2597 31 CFR 285.2 Offset of Tax Refund Payments To Collect Past-Due, Legally Enforceable Nontax Debt........................................................................... 1510-AA62 2598 31 CFR 285.3 Offset of Tax Refund Payments To Collect Past-Due Support.............. 1510-AA63 2599 31 CFR 285.11 Administrative Wage Garnishment....................................... 1510-AA67 2600 31 CFR 285.12 Transfer of Debts to Treasury for Collection.......................... 1510-AA68 2601 31 CFR 285.15 Obtaining Taxpayer Identifying Numbers From Persons Doing Business With the Government................................................................... 1510-AA69 2602 31 CFR 285.7 Matching of Federal Employee Records for Salary Offset................. 1510-AA70 2603 31 CFR 285.16 Debt Sales............................................................ 1510-AA73 ---------------------------------------------------------------------------------------------------------------- [[Page 22462]] Bureau of Alcohol, Tobacco and Firearms--Proposed Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2604 27 CFR 9 American Viticultural Areas................................................ 1512-AA07 2605 27 CFR 252 Exportation of Liquors................................................... 1512-AA98 2606 27 CFR 7 Revision of Brewery Regulations and Issuance of Regulations for Taverns on Brewery Premises (Brewpubs)........................................................... 1512-AB37 2607 27 CFR 19.11 Distilled Spirits Plant Regulatory Initiative Proposal................. 1512-AB58 2608 27 CFR 4 Net Contents Statement on Wine Labels...................................... 1512-AB70 2609 27 CFR 55 Commerce in Explosives (Including Explosives in the Fireworks Industry)... 1512-AB48 2610 27 CFR 178 Commerce In Firearms and Ammunition...................................... 1512-AB64 ---------------------------------------------------------------------------------------------------------------- Bureau of Alcohol, Tobacco and Firearms--Final Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2611 27 CFR 4.40 Procedures for Revoking Previously Approved Certificates of Label Approval, Exemptions From Label Approval, or Distinctive Liquor Bottle Approvals...... 1512-AB34 2612 27 CFR 5 Labeling of Unaged Grape Brandy............................................ 1512-AB46 2613 27 CFR 21.3 Formulas For Denatured Alcohol and Rum.................................. 1512-AB60 2614 27 CFR 24.278 Implementation of Wine Credit Provisions of Public Law 104-188........ 1512-AB65 2615 27 CFR 55 Commerce in Explosives.................................................... 1512-AB55 2616 27 CFR 47 Implementation of Public Law 104-132, the Antiterrorism and Effective Death Penalty Act of 1996, Relating to the Marking of Plastic Explosives for the Purpose of Detection.................................................................. 1512-AB63 2617 27 CFR 53 Firearms and Ammunition Excise Taxes...................................... 1512-AB33 2618 27 CFR 53.61(b) Firearms and Ammunition Excise Taxes Parts and Accessories.......... 1512-AB49 2619 27 CFR 178 Residency Requirement for Persons Acquiring Firearms..................... 1512-AB66 2620 27 CFR 178 Brady Bill Regulations - Permanent Provision............................. 1512-AB67 2621 27 CFR 178 Posting of Signs and Written Notifications to Purchasers of Handguns..... 1512-AB68 2622 27 CFR 70.511 to 70.526 27 CFR Part 70--Conference and Practice Requirements for the Bureau of Alcohol, Tobacco, and Firearms.............................................. 1512-AB11 2623 27 CFR 70 Recodification of Statement of Procedural Rules........................... 1512-AB54 ---------------------------------------------------------------------------------------------------------------- Bureau of Alcohol, Tobacco and Firearms--Long-Term Actions ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2624 27 CFR 7 Alcoholic Content Labeling for Malt Beverages.............................. 1512-AB17 2625 27 CFR 22.21 Distribution and Use of Tax-Free Alcohol............................... 1512-AB51 2626 27 CFR 20 Distribution of Denatured Alcohol and Rum................................. 1512-AB57 2627 27 CFR 18.56 Production of Volatile Fruit Flavored Concentrate...................... 1512-AB59 2628 27 CFR 290 Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or With Drawback of Tax............................................... 1512-AB03 ---------------------------------------------------------------------------------------------------------------- Bureau of Alcohol, Tobacco and Firearms--Completed Actions ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2629 27 CFR 5.26 Registration of Formulas and Statements of Process for Domestically Produced Alcoholic Beverages.......................................................... 1512-AB40 2630 27 CFR 7 Labeling and Advertising of Malt Beverages................................. 1512-AB45 2631 27 CFR 5 Petition To Regulate Use of the Term Margarita, and To Regulate Use of Certain Terms With Flavored Malt Beverages............................................ 1512-AB50 2632 27 CFR 4.91 Petition To List Johannesburg Riesling as a Grape Variety Name.......... 1512-AB69 2633 27 CFR 55 Implementation of Public Law 103-322, the Violent Crime Control and Law Enforcement Act of 1994............................................................... 1512-AB35 2634 27 CFR 53 Manufacturers Excise Tax--Firearms and Ammunition Exemption Certificates/ Statements............................................................................ 1512-AB42 [[Page 22463]] 2635 27 CFR 47.52 Removal of Restrictions on Importation of Defense Articles From Specified New Independent States of the Former Soviet Union and Yugoslavia............ 1512-AB62 ---------------------------------------------------------------------------------------------------------------- Comptroller of the Currency--Proposed Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2636 12 CFR 19 Uniform Rules of Practice and Procedure; Regulation Review................ 1557-AB43 2637 12 CFR 26 Management Official Interlocks............................................ 1557-AB60 2638 12 CFR 7.4001 Interpretive Rulings.................................................. 1557-AB61 2639 12 CFR 4 Organization and Functions, Availability and Release of Information, Contracting Outreach Program.......................................................... 1557-AB65 ---------------------------------------------------------------------------------------------------------------- Comptroller of the Currency--Final Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2640 12 CFR 3 Capital Rules.............................................................. 1557-AB14 2641 12 CFR 4 Expanded Examination Cycle for Certain Small Financial Institutions........ 1557-AB56 2642 12 CFR 28 International Lending Supervision......................................... 1557-AB58 2643 12 CFR 10 Municipal Securities Dealers.............................................. 1557-AB62 ---------------------------------------------------------------------------------------------------------------- Comptroller of the Currency--Long-Term Actions ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2644 12 CFR 12 Qualification Requirements for Transactions in Certain Securities......... 1557-AB54 2645 00 CFR Not yet determined Treatment of Financial Contracts by OCC-Appointed Receivers and Conservators for Uninsured Financial Institutions....................... 1557-AB59 ---------------------------------------------------------------------------------------------------------------- Comptroller of the Currency--Completed Actions ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2646 12 CFR 8 Assessment of Fees; National Banks; District of Columbia Banks............. 1557-AB41 2647 12 CFR 27 Fair Housing Home Loan Data System........................................ 1557-AB53 2648 12 CFR 32 Lending Limits............................................................ 1557-AB55 2649 12 CFR 9 Fiduciary Activities of National Banks..................................... 1557-AB63 ---------------------------------------------------------------------------------------------------------------- United States Customs Service--Proposed Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2650 19 CFR 12 Textiles and Textile Products Subject to Textile Trade Agreements......... 1515-AB54 2651 19 CFR 151 Accreditation of Commercial Testing Laboratories; Approval of Commercial Gaugers............................................................................... 1515-AB60 2652 19 CFR 159 Liquidation; Extension; Suspension....................................... 1515-AB66 2653 19 CFR 12 Detention, Seizure, and Forfeiture of ``Bootleg'' Sound Recording and Music Videos of Live Musical Performances............................................. 1515-AB74 2654 19 CFR 12 Interest on Underpayments and Overpayments of Customs Duties Fees and Interest.............................................................................. 1515-AB76 2655 19 CFR 142 Reconciliation........................................................... 1515-AB85 [[Page 22464]] 2656 19 CFR 123 Foreign-Based Commercial Motor Vehicles in International Traffic......... 1515-AB88 2657 19 CFR 171 Guidelines for the Imposition and Mitigation of Penalties for Violation of 19 USC 1592........................................................................ 1515-AC08 2658 19 CFR 141 Customs Entry Documentation Pursuant to Anticounterfeiting Consumer Protection Act........................................................................ 1515-AC15 2659 19 CFR 162 Penalties for False Drawback Claims...................................... 1515-AC21 2660 19 CFR 111 Remote Location Filing................................................... 1515-AC23 2661 19 CFR 102 NAFTA Preference Override................................................ 1515-AC25 2662 19 CFR 24 Automated Clearinghouse Credit............................................ 1515-AC26 ---------------------------------------------------------------------------------------------------------------- United States Customs Service--Final Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2663 19 CFR 133 Parallel Imports and Other Trademarked Goods............................. 1515-AB49 2664 19 CFR 10 Andean Trade Preference................................................... 1515-AB59 2665 19 CFR 134 Country-of-Origin Marking Requirements for Frozen Produce Packages....... 1515-AB61 2666 19 CFR 10 Warehouse Withdrawals; Aircraft Fuel Supplies; Pipeline Transportation in Bond of Merchandise................................................................... 1515-AB67 2667 19 CFR 151 Detention of Merchandise................................................. 1515-AB75 2668 19 CFR 162 Recordkeeping Requirements............................................... 1515-AB77 2669 19 CFR 181 North American Free Trade Agreement (NAFTA)--Implementation of Duty- Deferral Program Provisions........................................................... 1515-AB87 2670 19 CFR 103 Electronic Requests for Confidential Treatment of Export Manifest Data... 1515-AB89 2671 19 CFR 12 Entry of Softwood Lumber Shipments From Canada............................ 1515-AB97 2672 19 CFR 162 Prior Disclosure......................................................... 1515-AB98 2673 19 CFR 4 Lay Order Period: General Order: Penalties................................. 1515-AB99 2674 19 CFR 171 Petitions for Relief; Seizures, Penalties, and Liquidated Damages........ 1515-AC01 2675 19 CFR 12 Importation of Chemicals Subject to the Toxic Substances Control Act...... 1515-AC04 2676 19 CFR 133 Anticounterfeiting Consumer Protection Act: Disposition of Merchandise Bearing Counterfeit American Trademarks; Civil Penalties.............................. 1515-AC10 2677 19 CFR 123 Designated Land Border Crossing Locations for Certain Conveyances........ 1515-AC12 2678 19 CFR 123 Land Border Carrier Initiative Program................................... 1515-AC16 2679 19 CFR 10 Procedural Change Regarding American Shooks and Staves.................... 1515-AC18 2680 19 CFR 192 Exportation of Used Motor Vehicles....................................... 1515-AC19 2681 19 CFR 12 Emissions Standards for Imported Nonroad Engines.......................... 1515-AC28 ---------------------------------------------------------------------------------------------------------------- United States Customs Service--Long-Term Actions ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2682 19 CFR 4 Harbor Maintenance Fee..................................................... 1515-AA57 2683 19 CFR 24 Donated Cargo Exemption From Harbor Maintenance Fee....................... 1515-AA87 2684 19 CFR 102 (New) Rules of Origin.................................................... 1515-AB19 2685 19 CFR 113 Automated Surety Interface............................................... 1515-AB25 2686 19 CFR 24 Fees Assessed for Defaulted Payments...................................... 1515-AB38 2687 19 CFR 134 Country-of-Origin Marking for Watches.................................... 1515-AB68 2688 19 CFR 148 Treatment of Merchandise Imported by Foreign Governments or Designated International Organizations........................................................... 1515-AB92 2689 19 CFR 12 Determination of the Country of Origin of Textiles and Textile Products... 1515-AC00 2690 19 CFR 146 Weekly Entry Procedure for Foreign Trade Zones........................... 1515-AC05 2691 19 CFR 103 Public Disclosure of Aircraft Manifests.................................. 1515-AC13 2692 19 CFR 12 Elimination of Certification Requirement for Film Importers............... 1515-AC20 ---------------------------------------------------------------------------------------------------------------- [[Page 22465]] United States Customs Service--Completed Actions ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2693 19 CFR 142 Publication of Filer Codes............................................... 1515-AB27 2694 19 CFR 133 Disclosure of Information to Intellectual Property Rights Owners......... 1515-AB28 2695 19 CFR 191 Drawback................................................................. 1515-AB95 2696 19 CFR 19 General Enforcement Provisions; Removal of Agency Management Regulations.. 1515-AC02 2697 19 CFR 114 Bilateral Carnet Agreement Between the American Institute in Taiwan and the Taipei Economic and Cultural Representative....................................... 1515-AC03 2698 19 CFR 118 Centralized Examination Stations......................................... 1515-AC07 2699 19 CFR 141 Increase of Maximum Amount For Informal Entries to $2000................. 1515-AC11 2700 19 CFR 12 Import Restrictions Imposed on Archaeological Artifacts From Guatemala.... 1515-AC24 2701 19 CFR 4 Addition of Hong Kong to the List of Nations Entitled to Special Tonnage Tax Exemption......................................................................... 1515-AC27 ---------------------------------------------------------------------------------------------------------------- Internal Revenue Service--Proposed Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2702 26 USC 0041 Definition of Qualified Research and Computation of Research Credit Under Section 41 of the Code, After 1986, 1989 and 1993 Acts.......................... 1545-AO51 2703 26 USC 0179A Determination of Section 30 Credit and Section 179A Deduction.......... 1545-AR66 2704 26 USC 0337 Corporate Inversion Transactions........................................ 1545-AS91 2705 26 USC 0338 Purchase Price Allocation............................................... 1545-AV58 2706 26 USC 0367 Section 361 Outbound Transfers of Property to Foreign Corporations...... 1545-AM97 2707 26 USC 0460 Accounting for Long-Term Contracts...................................... 1545-AQ30 2708 26 USC 0468B Escrow Funds and Other Similar Funds................................... 1545-AR82 2709 26 USC 0475 Mark-to-Market for Securities Dealers; Application of Held for Investment Exemption to Consolidated Groups........................................... 1545-AU87 2710 26 USC 0482 Taxation of Global Trading.............................................. 1545-AP01 2711 26 USC 0529 Qualified State Tuition Programs........................................ 1545-AV18 2712 26 USC 0679 Foreign Grantor Trusts.................................................. 1545-AO75 2713 26 USC 0743 Adjustments Following Sales of Partnership Interests.................... 1545-AS39 2714 26 USC 0863 Source Rules for Payments Made Pursuant to Certain Swap Arrangements.... 1545-AU89 2715 26 USC 0865 Source Rules for Personal Property Sales................................ 1545-AJ83 2716 26 USC 0872 Income Tax--Reciprocal Exemptions for Certain Transportation Income..... 1545-AJ57 2717 26 USC 0901 Foreign Tax Credit Anti-Abuse Regulation................................ 1545-AV97 2718 26 USC 0921 Removal of Temporary Regulations........................................ 1545-AV36 2719 26 USC 0925 Source and Grouping Rules for Foreign Sales Corporation Transfer Pricing 1545-AV90 2720 26 USC 0925 Source and Grouping Rules for Foreign Sales Corporation Transfer Pricing 1545-AV91 2721 26 USC 0954 Guidance Under Subpart F Relating to Partnerships....................... 1545-AV11 2722 26 USC 0960 Coordination of Pre-1987 Deemed Paid Taxes.............................. 1545-AT85 2723 26 USC 1092 Equity Options Without Standard Terms................................... 1545-AV48 2724 26 USC 1361 Electing Small Business Trust........................................... 1545-AU76 2725 26 USC 1361 S Corporation Subsidiaries.............................................. 1545-AU77 2726 26 USC 1446 Temporary Regulation on Withholding Tax on Payments From Partnerships to Foreign Partners...................................................................... 1545-AL32 2727 26 USC 1502 Consolidated Returns - Limitations on the Use of Certain Losses and Credits............................................................................... 1545-AV98 2728 26 USC 1502 Consolidated Returns - Limitations on the Use of Certain Losses and Credits............................................................................... 1545-AV99 2729 26 USC 4251 Prepaid Telephone Cards................................................. 1545-AV63 2730 26 USC 4958 Clarification of 4958 Excise Taxes...................................... 1545-AV60 2731 26 USC 6041 Purchasing and Reporting................................................ 1545-AV49 2732 26 USC 6255 Electing Large Partnership Items and Adjustments........................ 1545-AV76 2733 26 USC 6255 Electing Large Partnership Items and Adjustments........................ 1545-AV77 2734 26 USC 6302 Electronic Funds Transfers of Federal Deposits.......................... 1545-AV96 2735 26 USC 6402 Revision of Tax Refund Offset Program................................... 1545-AV50 2736 26 USC 6695 Due Diligence for EIC (Earned Income Credit)............................ 1545-AW03 2737 26 USC 7805 Pass Through Items of S Corporation to Its Shareholders................. 1545-AT52 2738 26 USC 7805 Excise Tax on Heavy Trucks, Truck Trailers and Semitrailers, and Tractors.............................................................................. 1545-AT63 2739 26 USC 7805 Reporting Requirements for Widely Held Fixed Investment Trusts.......... 1545-AU15 2740 26 USC 7805 Payment From the Presidential Primary Matching Payment Account.......... 1545-AU57 2741 26 USC 7805 Disclosure of Certain Returns and Return Information by Other Federal Agencies.............................................................................. 1545-AU83 [[Page 22466]] 2742 26 USC 7805 Disclosure of Certain Returns and Return Information by Other Federal Agencies.............................................................................. 1545-AU84 2743 26 USC 7805 Special Rules Applicable to Sales of Debt Instrument Between Record Dates and the End of Accrual Periods.................................................. 1545-AU95 2744 26 USC 7805 Legending of REMIC Certificates......................................... 1545-AU96 2745 26 USC 7805 Withdrawal of Notice of Federal Tax Lien................................ 1545-AV00 2746 26 USC 7805 Return of Levied Property in Certain Cases.............................. 1545-AV01 2747 26 USC 7805 Credit for Increasing Research Activities............................... 1545-AV14 2748 26 USC 7805 Cash Advances of Compensation to Service Providers...................... 1545-AV21 2749 26 USC 7805 Section 42 Miscellaneous Compliance..................................... 1545-AV44 2750 26 USC 7805 Marital Deduction....................................................... 1545-AV45 2751 26 USC 7805 HIPAA Newborns' and Mothers' Health Protection Act...................... 1545-AV52 2752 26 USC 7805 Withdrawal of Proposed Regulations and Temporary Regulations That Provide Rules for Substantiating Travel Expense Deductions for Members of Congress.... 1545-AV55 2753 26 USC 7805 EITC Recertification Requirements....................................... 1545-AV61 2754 26 USC 7805 Section 707 Disguised Sales of Partnership Interest..................... 1545-AV66 2755 26 USC 7805 Section 6038 Information Reporting Requirements for Foreign Partnerships 1545-AV69 2756 26 USC 7805 Section 6038B Information Reporting Requirements for Transfers to Foreign Partnerships.................................................................. 1545-AV70 2757 26 USC 7805 Kerosene Tax............................................................ 1545-AV71 2758 26 USC 7805 Disclosure of Return Information to the Bureau of the Census............ 1545-AV83 2759 26 USC 7805 Disclosure of Return Information to the Bureau of the Census............ 1545-AV84 2760 26 USC 7805 Substantiation of Business Expenses-Use of Mileage Rates to Substantial Automobile Expenses................................................................... 1545-AV87 2761 26 USC 7805 Substantiation of Business Expenses-Use of Mileage Rates To Substantiate Automobile Expenses................................................................... 1545-AV89 2762 26 USC 7805 Disaster Relief Regulations, Sec. 7508A................................. 1545-AV92 2763 26 USC 7805 Merchandise............................................................. 1545-AW00 2764 26 USC 7805 HIPPA Nondiscrimination Rules........................................... 1545-AW02 2765 26 USC 936 New Lines of Business Prohibited Under Section 936(j)(9)(B).............. 1545-AV68 2766 28 USC 7805 Treatment of Conduit Financing Using Fast Pay Preferred Stock........... 1545-AV07 2767 26 USC 0403 Withdrawal of Proposed Regulations...................................... 1545-AV35 2768 26 USC 7805 Interest on Education Loans............................................. 1545-AW01 2769 26 USC 7805 Section 411(d)(6) Protected Benefits (Taxpayer Relief Act of 1997)...... 1545-AV94 2770 26 USC 7805 Section 411(d)(6) Protected Benefits (Taxpayer Relief Act of 1997)...... 1545-AV95 ---------------------------------------------------------------------------------------------------------------- Internal Revenue Service--Final Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2771 05 USC 0552 Statement of Procedural Rules--Part 601.702 Appendix B - Internal Revenue Service - 31 CFR Part 1....................................................... 1545-AR99 2772 26 USC 0072 Loans Treated as Distributions.......................................... 1545-AE41 2773 26 USC 0148 Arbitrage Restrictions on Tax Exempt Bonds.............................. 1545-AU39 2774 26 USC 0165 Section 5f.163-1(B)(2).................................................. 1545-AP33 2775 26 USC 0263A Rules for Property Produced in a Farming Business...................... 1545-AQ91 2776 26 USC 0337 Certain Asset Transfers to a Tax-Exempt Entity.......................... 1545-AN21 2777 26 USC 0367 Income Tax--Part 1--Stock Transfer Rules................................ 1545-AI32 2778 26 USC 0367 Amendment of the Income Tax Regulations Under Section 367 of the Code (Transfers to Foreign Corporations) To Reflect Section 131 of the Tax Reform Act of 1984 (P.L. 98-369).................................................................... 1545-AK74 2779 26 USC 0367 Transfers of Stock or Securities by U.S. Persons to Foreign Corporations 1545-AP81 2780 26 USC 0467 Section 467 Rental Agreements........................................... 1545-AU11 2781 26 USC 0475 Mark-to-Market Upon Disposition......................................... 1545-AS85 2782 26 USC 0664 Guidance Regarding Charitable Remainder Trust........................... 1545-AU25 2783 26 USC 0832 Determination of Earned Premiums........................................ 1545-AU60 2784 26 USC 0861 Classification of Certain Transactions Involving Computer Programs...... 1545-AU70 2785 26 USC 0863 Source of Income From Sales of Inventory Partly From Sources Within a Possession of the United States....................................................... 1545-AU79 2786 26 USC 0864 Allocation and Apportionment of Interest Expense and Certain Other Expenses.............................................................................. 1545-AM20 2787 26 USC 0865 Allocation of Loss on Disposition of Stock.............................. 1545-AT41 [[Page 22467]] 2788 26 USC 0904 Application of Section 904 to Income Subject to Separate Limitations and Section 864(e) Affiliated Group Expense Allocation Rules.............................. 1545-AQ43 2789 26 USC 0905 Income Tax--Taxpayer's Obligation To File a Notice of Redetermination of Foreign Tax and Civil Penalties for Failure to File................................... 1545-AC09 2790 26 USC 0953 Insurance Income........................................................ 1545-AJ70 2791 26 USC 0985 Rules for a QBU Changing From the Profit-and-Loss Method to DASTM....... 1545-AR28 2792 26 USC 0985 Change From the Dollar Approximate Separate Transactions Method (DASTM) to the Profit-and-Loss Method of Accounting........................................... 1545-AS68 2793 26 USC 1275 Inflation-Indexed Securities............................................ 1545-AU45 2794 26 USC 1293 Qualified Electing Fund Elections....................................... 1545-AV39 2795 26 USC 1295 QEF Shareholder Election................................................ 1545-AM41 2796 26 USC 1441 Regulations Under Section 1441 Regarding the Electronic Transmission of Withholding Certificates.............................................................. 1545-AV27 2797 26 USC 1441 Regulations Under Section 1441 Regarding Withholding on Sales of Debt Obligations Between Interest Payment Dates............................................ 1545-AV41 2798 26 USC 1502 Consolidated Returns - Limitations on the Use of Certain Losses and Credits............................................................................... 1545-AV88 2799 26 USC 3306 FICA Taxation of Certain Deferred Compensation and Salary Reduction Arrangements.......................................................................... 1545-AF97 2800 26 USC 3306 FUTA Taxation of Amounts Under Employee Benefit Plans................... 1545-AT99 2801 26 USC 356 Warrants and Nonqualified Preferred Stock................................ 1545-AV86 2802 26 USC 4251 Prepaid Telephone Cards................................................. 1545-AV64 2803 26 USC 4980B Continuation Coverage Requirements of Group Health Plans............... 1545-AI93 2804 26 USC 6061 Voice Signatures........................................................ 1545-AQ68 2805 26 USC 6104 Public Disclosure of Material Relating to Tax-Exempt Organizations...... 1545-AV13 2806 26 USC 6404(e) Abatement of Interest................................................ 1545-AV32 2807 26 USC 6662 Definition of Reasonable Basis.......................................... 1545-AU38 2808 26 USC 7623 Rewards for Information Relating to Violations of Internal Revenue Laws. 1545-AU85 2809 26 USC 7701 Treatment of Obligation-Shifting Transactions........................... 1545-AU19 2810 26 USC 7701 Residence of Trusts and Estates--7701................................... 1545-AU74 2811 26 USC 7805 Intangible Amortization................................................. 1545-AS77 2812 26 USC 7805 To Add Provisions Relating to Start-Up Expenditures..................... 1545-AT71 2813 26 USC 7805 ERISA Sec. 204(h) Notice................................................ 1545-AT78 2814 26 USC 7805 Magnetic Media Filing Requirements...................................... 1545-AU08 2815 26 USC 7805 Estate and Gift Tax Regulation.......................................... 1545-AU27 2816 26 USC 7805 Civil Cause of Action for Certain Unlawful Collection Actions........... 1545-AU68 2817 26 USC 7805 Tax Attribute Reduction................................................. 1545-AU71 2818 26 USC 7805 Agreements for Payment of Tax Liabilities in Installments............... 1545-AU97 2819 26 USC 7805 Return of Partnership Income--Section 6031.............................. 1545-AU99 2820 26 USC 7805 Deposits of Excise Taxes................................................ 1545-AV02 2821 26 USC 7805 Regulations Under Sections 871, 881, and 894 Regarding Payments to Partnerships, and Other Transparent Arrangements...................................... 1545-AV10 2822 26 USC 7805 Certain Investment Income--7704......................................... 1545-AV15 2823 26 USC 7805 Treatment of Elective Entity Classification Changes--7701............... 1545-AV16 2824 26 USC 7805 Recourse Debt and Qualified Nonrecourse Financing....................... 1545-AV17 2825 26 USC 7805 Permitted Elimination of Pre-Retirement Optional Forms of Benefit....... 1545-AV26 2826 26 USC 7805 Qualified Long-Term Care Services and Insurance......................... 1545-AV56 2827 26 USC 7805 EITC Recertification Requirements....................................... 1545-AV62 2828 26 USC 7805 Election Not to Apply Look-Back Method to Qualified Long-Term Contracts. 1545-AV79 2829 26 USC 7805 Required Distributions from Qualified Plans and Individual Retirement Plans................................................................................. 1545-AV82 2830 26 USC 860 FASIT - Consolidated Groups/Transitional/Start-Up........................ 1545-AV59 2831 26 USC 936 New Lines of Business Prohibited Under Section 936(j)(9)(B).............. 1545-AV67 ---------------------------------------------------------------------------------------------------------------- Internal Revenue Service--Long-Term Actions ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2832 26 USC 0079 Section 79, Table I, Update............................................. 1545-AN54 2833 26 USC 0101 The Treatment of Accelerated Death Benefits Under Sections 101, 7702 and 7702A of the Internal Revenue Code.................................................... 1545-AQ70 [[Page 22468]] 2834 26 USC 0126 Exclusion From Income of Certain Cost-Sharing Payments Under Government Programs.............................................................................. 1545-AT73 2835 26 USC 0141 Definition of ``Private Activity Bonds''................................ 1545-AU98 2836 26 USC 0141 Private Activity Bond Rules for Output Facilities....................... 1545-AV47 2837 26 USC 0163 Earnings Stripping Payments............................................. 1545-AO24 2838 26 USC 0263A Production of Creative Property........................................ 1545-AQ92 2839 26 USC 0263A Foreign Taxpayers...................................................... 1545-AQ93 2840 26 USC 0274 Substantiation of Expenses--Receipt Threshold........................... 1545-AT97 2841 26 USC 0280G Golden Parachute Payments.............................................. 1545-AH49 2842 26 USC 0337 Guidance in Notice 89-37, Which Treats the Receipt of a Corporate Partner's Stock by the Corporate Partner as a Circumvention of General Utilities Repeal................................................................................ 1545-AP52 2843 26 USC 0367 Treatment of Section 355 Distribution by US Corporations to Foreign Persons............................................................................... 1545-AU22 2844 26 USC 0382 Regulations Under Section 382........................................... 1545-AU33 2845 26 USC 0404A Income Tax--Deduction for Certain Foreign Deferred Compensation Plans.. 1545-AD81 2846 26 USC 0411 Allocation of Accrued Benefits Between Employer and Employee Contributions......................................................................... 1545-AT82 2847 26 USC 0412 Revising the Definition of the Full Funding Limitation for Purposes of the Minimum Funding Requirement for Pension Plans..................................... 1545-AL53 2848 26 USC 0414 Definition of ``Highly Compensated Employee''........................... 1545-AQ74 2849 26 USC 0417 Valuation of Plan Distribution.......................................... 1545-AT27 2850 26 USC 0419 Treatment of Funded Welfare Benefit Plans............................... 1545-AG14 2851 26 USC 0465 Guidance on What Constitutes an Interest Other Than That of a Creditor.. 1545-AO32 2852 26 USC 0469 Limitations on Passive Activity Losses and Credits--Self-Charged Items.. 1545-AN64 2853 26 USC 0482 Intercompany Transfer Pricing for Services.............................. 1545-AR32 2854 26 USC 0501 Section 501(c)(4) Regulation Changes Re: TBOR2.......................... 1545-AV57 2855 26 USC 0643 Inbound Grantor Trusts with Foreign Grantors............................ 1545-AU90 2856 26 USC 0736 Payments to a Retiring Partner or a Deceased Partner's Successor in Interest.............................................................................. 1545-AT31 2857 26 USC 0842 Foreign Insurance Companies............................................. 1545-AL82 2858 26 USC 0860F Extension of Time for Real Estate Mortgage Investment Conduits To Provide Reporting Information......................................................... 1545-AP73 2859 26 USC 0860L FASIT-Consolidated Groups/Transitional Start-up........................ 1545-AU94 2860 26 USC 0861 Fringe Benefit Sourcing Under Section 861............................... 1545-AO72 2861 26 USC 0861 Charitable Contributions................................................ 1545-AP30 2862 26 USC 0863 Transportation Income Source Rules...................................... 1545-AJ68 2863 26 USC 0864 Treatment of Related Person Factoring Income; Certain Investments in United States Property; and Stock Redemptions Through Related Corporations............ 1545-AH85 2864 26 USC 0864 Integrated Financial Transaction........................................ 1545-AR20 2865 26 USC 0882 Proposed Regulation Under Sections 882 and 884.......................... 1545-AT96 2866 26 USC 0892 Income of Foreign Governments and International Organizations........... 1545-AL93 2867 26 USC 0897 Nonrecognition of Corporate Distributions and Reorganizations Under the Foreign Investment in Real Property Tax Act........................................... 1545-AK79 2868 26 USC 0898 Conforming Taxable Years of CFCs and FPHCs: 1989 Change................. 1545-AO22 2869 26 USC 0904 Clarification of Treatment of Separate Limitation Losses................ 1545-AM11 2870 26 USC 0924 FSC Transfer Pricing Rules, Distributions, Dividends Received, Deduction, and Other Special Rules for FSC............................................ 1545-AI16 2871 26 USC 0936 Income Tax--Definition of Qualified Possession Source Investment Income for Purposes of Puerto Rico and Possession Tax Credit................................. 1545-AC10 2872 26 USC 0936 CBI Investments of Section 936 Funds.................................... 1545-AM91 2873 26 USC 0953 Foreign Insurance Company--Domestic Election............................ 1545-AO25 2874 26 USC 0964 Earnings and Profits of Controlled Foreign Corporations................. 1545-AM90 2875 26 USC 0964 Use of GAAP Earnings as E&P of Foreign Corporations..................... 1545-AQ55 2876 26 USC 0987 Computation of a Branch's Taxable Income; Taxation of Exchange Gain or Loss on Branch Remittances............................................................ 1545-AM12 2877 26 USC 0988 Mark-to-Market Method of Accounting Under Section 988................... 1545-AP78 2878 26 USC 0995 Income Tax--Tax Reform Act of 1984 Relating to Interest Charge DISCs.... 1545-AG71 2879 26 USC 1296 Passive Foreign Investment Companies--Special Rules for Foreign Banks and Securities Dealers................................................................ 1545-AS46 2880 26 USC 1379e Qualified Zone Academy Bonds........................................... 1545-AV75 2881 26 USC 1502 Consolidated Alternative Minimum Tax.................................... 1545-AN73 2882 26 USC 1502 Regulations Under Section 1502.......................................... 1545-AU32 2883 26 USC 1502 Consideration of Repeal of Old 1.1502-13................................ 1545-AV54 2884 26 USC 1503 Applications of Section 1503(d) to Partnerships and Other Items......... 1545-AR26 [[Page 22469]] 2885 26 USC 2032A Estate Tax--Valuation of Certain Farm, Etc., Real Property............. 1545-AT66 2886 26 USC 3221 Exception From Supplemental Tax......................................... 1545-AT56 2887 26 USC 3508 Treatment of Real Estate Agents and Direct Sellers as Nonemployees for Employment Tax Purposes--Reporting Requirements With Respect to Direct Sellers........ 1545-AE62 2888 26 USC 4001 Retail Excise Taxes on Certain Luxury Items............................. 1545-AP24 2889 26 USC 404A Application of Grantor Trust Rules to Nonexempt Employees' Trust........ 1545-AU29 2890 26 USC 4082 Diesel Fuel Excise Tax; Dye Injection Systems and Markers............... 1545-AT18 2891 26 USC 4251 Communications Tax Issues............................................... 1545-AU86 2892 26 USC 6038 Information Reporting and Record Maintenance Under Section 6038C........ 1545-AP10 2893 26 USC 6039E Information From Passport and Immigration Applicants................... 1545-AJ93 2894 26 USC 6046A 6046A--Returns as to Interests in Foreign Partnerships................. 1545-AK75 2895 26 USC 6048 Section 6048 Regulations................................................ 1545-AR25 2896 26 USC 6205 Interest-Free Adjustments............................................... 1545-AQ61 2897 26 USC 6302 Railroad Unemployment Repayment Tax..................................... 1545-AN40 2898 26 USC 7701 Special Rules for S Corps Under 301.7701(b)-7........................... 1545-AS88 2899 26 USC 7805 Extension of Statute of Limitations in John Doe Summons Disputes........ 1545-AM67 2900 26 USC 7805 Suspension of Running of Period of Limitations During Proceeding To Enforce Designated Summons............................................................ 1545-AQ01 2901 26 USC 7805 Technical Corrections for Chapter 14.................................... 1545-AR49 2902 26 USC 7805 Straddles--Miscellaneous Issues......................................... 1545-AT46 2903 26 USC 7805 Effect of the Family and Medical Leave Act on the Operation of Cafeteria Plans................................................................................. 1545-AT47 2904 26 USC 7805 Amortization-Goodwill Intangibles 197................................... 1545-AT70 2905 26 USC 7805 Timing of Notice and Consent Requirements............................... 1545-AU05 2906 26 USC 7805 Nonresident Alien Shareholder; S Corporation Stock...................... 1545-AU18 2907 26 USC 7805 Relief from Disqualification for Plans Accepting Rollovers.............. 1545-AU46 2908 26 USC 7805 Recomputation of Life Insurance Reserves................................ 1545-AU49 2909 26 USC 7805 Taxpayer Identification Numbers (TINs) for Adopted Children............. 1545-AV08 2910 26 USC 7805 Remedial Amendment Period............................................... 1545-AV22 2911 26 USC 7805 Electronic Tip Reporting................................................ 1545-AV28 2912 26 USC 7805 TBOR 2 Changes to Section 7805(b)....................................... 1545-AV42 2913 26 USC 7805 Continuity of Interest.................................................. 1545-AV81 2914 26 USC 7811 Taxpayer Assistance Orders.............................................. 1545-AU01 2915 26 USC 7872 Regulations on Income Tax Under the Tax Reform Act of 1984, Relating to Below-Market Loans.................................................................... 1545-AH72 2916 26 USC 0958 Application of Attribution Rules to Foreign Trusts...................... 1545-AU91 ---------------------------------------------------------------------------------------------------------------- Internal Revenue Service--Completed Actions ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2917 26 USC 0042 Available Unit Rule..................................................... 1545-AT60 2918 26 USC 0044 Disabled Access Credit.................................................. 1545-AT72 2919 26 USC 0059 Section 59(e); Election for Qualified Costs............................. 1545-AU40 2920 26 USC 0125 Tax Treatment of Cafeteria Plans........................................ 1545-AV43 2921 26 USC 0141 Private Activity Bond Rules for Output Facilities....................... 1545-AV31 2922 26 USC 0141 Private Activity Rules for Output Facilities............................ 1545-AV46 2923 26 USC 0163 Qualified Residence Interest............................................ 1545-AL67 2924 26 USC 0168 Changes in Use Under Section 168(i)(5).................................. 1545-AJ38 2925 26 USC 0280B Demolition of Structures Definitions................................... 1545-AR63 2926 26 USC 0356 Warrants and Nonqualified Preferred Stock............................... 1545-AV85 2927 26 USC 0368 Continuity of Interest Requirement in Corporate Reorganizations......... 1545-AU72 2928 26 USC 0381 Carryovers of Methods of Accounting..................................... 1545-AT38 2929 26 USC 0446 Hybrid Instruments...................................................... 1545-AR13 2930 26 USC 0453 Installment Obligations Received From Liquidating Corporations.......... 1545-AB43 2931 26 USC 0468 Guidance on Section 468................................................. 1545-AT59 2932 26 USC 0469 Application of Passive Activity Loss and Credit Limitations to Trusts, Estates, and Their Beneficiaries...................................................... 1545-AN62 2933 26 USC 0471 Inventories by Dealers in Securities Section 1.471-5.................... 1545-AS57 [[Page 22470]] 2934 26 USC 0472 Definition of an Item for LIFO.......................................... 1545-AT39 2935 26 USC 0672 Income Taxation of Trusts and Estates................................... 1545-AJ20 2936 26 USC 0817 Treatment of Modified Guaranteed Contracts.............................. 1545-AU58 2937 26 USC 0905 Section 905(b) Regulations.............................................. 1545-AP36 2938 26 USC 1041 Stock Redemption Incident to Divorce.................................... 1545-AT24 2939 26 USC 1058 Certain Payments Made Pursuant to a Securities Lending Transaction...... 1545-AP71 2940 26 USC 1202 Qualified Small Business Stock.......................................... 1545-AU34 2941 26 USC 1245 Partnerships and Depreciation Recapture................................. 1545-AT32 2942 26 USC 1276 Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income; Deferral of Interest Deduction Allocable to Accrued Market Discount.. 1545-AH82 2943 26 USC 1293 Qualified Electing Fund Elections....................................... 1545-AV40 2944 26 USC 1362 S Corporation Banks Section 1362........................................ 1545-AU75 2945 26 USC 1397e Qualified Zone Academy Bonds........................................... 1545-AV74 2946 26 USC 1441 Section 1441 Final Regulations.......................................... 1545-AU43 2947 26 USC 1502 Consolidated Returns--Limitations on the Use of Certain Losses, Deductions, and Credits............................................................... 1545-AU31 2948 26 USC 1502 Consolidated Returns--Limitations on the Use of Certain Losses and Credits............................................................................... 1545-AV30 2949 26 USC 2055 Reformation of Charitable Transfers--Definition of Guaranteed Annuity and Lead Unitrust Interest............................................................ 1545-AT65 2950 26 USC 2702 Sale of Residence From Qualified Personal Residence Trust............... 1545-AU12 2951 26 USC 2805 Private Activity Rules for Output Facilities............................ 1545-AU80 2952 26 USC 4003 Luxury Excise Tax Changes Under OBRA 1993............................... 1545-AS34 2953 26 USC 4082 Diesel Fuel Tax--1996 Amendment......................................... 1545-AU53 2954 26 USC 4091 Excise Tax on Aviation Fuel............................................. 1545-AL43 2955 26 USC 4611 Tax on Petroleum........................................................ 1545-AJ23 2956 26 USC 6011 Time for Filing Form 4720 Return........................................ 1545-AU66 2957 26 USC 6037 Subchapter S Items...................................................... 1545-AU78 2958 26 USC 6114 6114 Reporting Requirements Waived...................................... 1545-AP35 2959 26 USC 6302 Expansion of Form 945................................................... 1545-AU51 2960 26 USC 7623 Rewards for Information Relating to Violations of Internal Revenue Laws. 1545-AU88 2961 26 USC 7805 Disclaimer of Interests and Power....................................... 1545-AR52 2962 26 USC 7805 Debt Instruments With OID; Annuity Contracts............................ 1545-AS76 2963 26 USC 7805 Reissuance of Qualified Tender Bonds.................................... 1545-AT09 2964 26 USC 7805 Reissuance of Qualified Tender Bonds.................................... 1545-AT10 2965 26 USC 7805 Property Distributed in Kind and Treatment of Multiple Trusts........... 1545-AT68 2966 26 USC 7805 Effective Date of Temporary Backup Withholding Regulations.............. 1545-AT77 2967 26 USC 7805 Modification of Bad Debts and Dealer Assignments of Notional Principal Contracts............................................................................. 1545-AU06 2968 26 USC 7805 Bond Premium Amortization............................................... 1545-AU09 2969 26 USC 7805 Definition of Limited Partner for Self-Employment Tax Purposes.......... 1545-AU24 2970 26 USC 7805 Section 468A Revised Schedules of Ruling Amounts........................ 1545-AU28 2971 26 USC 7805 Empowerment Zone Employment Credit...................................... 1545-AU30 2972 26 USC 7805 Extensions of Time to Make Elections.................................... 1545-AU42 2973 26 USC 7805 Tax Treatment of Cafeteria Plans........................................ 1545-AU61 2974 26 USC 7805 Treatment of Warrants as Securities..................................... 1545-AU67 2975 26 USC 7805 Target Asset and Stock Drops Following Reorganization................... 1545-AU73 2976 26 USC 7805 Section 42(d)(5) Federal Grants......................................... 1545-AU92 2977 26 USC 7805 Deposits of Excise Taxes................................................ 1545-AV03 2978 26 USC 7805 Taxpayer Identification Numbers (TINs) for Adopted Children............. 1545-AV09 2979 26 USC 7805 Proposed Regulations Respecting the Adoption or Change of Accounting Method................................................................................ 1545-AV20 2980 26 USC 7805 Imported Recycled Halons................................................ 1545-AV24 2981 26 USC 7805 Permitted Elimination of Pre-Retirement Optional Forms of Benefit....... 1545-AV25 2982 26 USC 7805 Temporary Regulations Regarding the Capitalization of Costs of Producing Property in a Farming Business........................................................ 1545-AV37 2983 26 USC 7805 HIPAA Nondiscrimination Rules........................................... 1545-AV51 2984 26 USC 7805 HIPAA Mental Health Parity.............................................. 1545-AV53 2985 26 USC 7805 Dispositions of Entire Interests in Passive Activities.................. 1545-AV65 2986 26 USC 7805 Issuing Guidance on Elections........................................... 1545-AV72 2987 26 USC 7805 Issuing Guidance on Elections........................................... 1545-AV73 2988 26 USC 7805 Election Not to Apply Look-Back Method to Qualified Long-Term Contracts. 1545-AV78 2989 26 USC 7805 Continuity of Interest.................................................. 1545-AV80 2990 26 USC 7805 Accounting Changes Qualifying For Section 446(e) Treatment.............. 1545-AV93 [[Page 22471]] 2991 26 USC 9801 Group Health Plan Portability, Access, and Renewability Requirements.... 1545-AV12 2992 31 USC 9701 User Fees............................................................... 1545-AV34 ---------------------------------------------------------------------------------------------------------------- Office of Thrift Supervision--Proposed Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2993 12 CFR 563f Management Official Interlocks.......................................... 1550-AB07 2994 12 CFR 574 Agency Disapproval of Directors and Senior Executive Officers............ 1550-AB10 2995 12 CFR 563 Financial Management Policies; Derivative Instruments.................... 1550-AB13 2996 12 CFR 516 Application Processing................................................... 1550-AB14 ---------------------------------------------------------------------------------------------------------------- Office of Thrift Supervision--Final Rule Stage ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 2997 12 CFR 563 Capital Distributions.................................................... 1550-AA72 2998 12 CFR 545 Deposits and Electronic Operations....................................... 1550-AB00 2999 12 CFR 567 Capital Rules............................................................ 1550-AB11 3000 12 CFR 560 Disclosures for Adjustable-rate Mortgage Loans, Adjustment Notices, and Interest-rate Caps.................................................................... 1550-AB12 ---------------------------------------------------------------------------------------------------------------- Office of Thrift Supervision--Completed Actions ---------------------------------------------------------------------------------------------------------------- Regulation Sequence Title Identifier Number Number ---------------------------------------------------------------------------------------------------------------- 3001 12 CFR 566 Liquidity................................................................ 1550-AA77 3002 12 CFR 543 Application Processing................................................... 1550-AA83 3003 12 CFR 563 Expanded Examination Cycle for Certain Small Insured Institutions........ 1550-AB02 3004 12 CFR 575 Mutual Savings and Loan Holding Companies................................ 1550-AB04 3005 12 CFR 545 Fiduciary Powers of Federal Savings Associations; Community Reinvestment Act................................................................................... 1550-AB09 ---------------------------------------------------------------------------------------------------------------- _______________________________________________________________________