INCOME TAX— Cont.

Regulations:

26 CFR 31.6205–1(a)(6), revised; interest-free adjustments with respect to underpayments of employment taxes (TD 8959) 34, 185 26 CFR 31.6302–1, revised; 31.6302 (c)–4, revised; 301.6656–1, –2, removed; 301.6656–3, redesignated as 301.6656–1; 602.101, amended; penalties for underpayments of deposits and overstated deposit claims (TD 8947) 28, 36 26 CFR 31.6302–1, amended; 31.6302 (c)–3, amended; 301.6302–1T, removed; removal of Federal Reserve banks as federal depositaries (TD 8952) 29, 60 26 CFR 301.6323(j)–1, added; withdrawal of notice of federal tax lien in certain circumstances (TD 8951) 29, 63 Tax liens, federal, circumstances for with

Bonds, tax and revenue anticipation, safe

harbor (Notice 49) 34, 188 Business and traveling expenses, per diem allowances (Ann 73) 28, 40 ; for 2002 (RP 47) 42, 332 Collapsible corporations, withdrawal of

proposed regulations LR–107–84 (REG–100548–01) 29, 67 Consolidated returns, intercompany trans action regulations (REG–125161–01) 48, 538 Corporations, consolidated groups:

Consolidated income tax return filers,

withdrawal of proposed regulations LR–97–79 (REG–100548–01) 29, 67 Corporate reorganizations, mergers

and acquisitions, step transactions (RR 46) 42, 321 Mexican subsidiary formed to comply

Special aggregate stock ownership

rules (TD 8949) 28, 33 Tentative carryback adjustments (TD

8950. 28, 34 Corporations:

drawal of notice (TD 8951) 29, 63