EXCISE TAX— Cont.

Delinquent tax, levy on wages, salary,

and other income, exempt amount tables (Notice 83) 52, 621 Electronic furnishing of payee statements,

voluntary, hearing (Ann 71) 27, 26 Employee elective deferral catch-up con tributions, reporting on Forms W-2 and 5498 (Ann 93) 44, 416 Estimated income tax payments, redesig nation as deposits (Ann 112) 46, 494 Exclusion of qualified automobile dem onstration use (RP 56) 51, 590 Federal tax deposits, removal of Federal

Reserve banks as depositaries (TD 8952) 29, 60 Forms W-2, separate reporting of non statutory stock option income (Ann 92) 39, 301 Interest-free adjustments, underpayments

of employment taxes (TD 8959) 34, 185 Penalties for underpayments of deposits

and overstated deposit claims (TD 8947) 28, 36 Proposed Regulations:

26 CFR 1.425–1, amended; 31.3121 (a)–1(k), added; 31.3306(b)– 1(1), added; 31.3401(a)–1(b)(15), added; application of the Federal Insurance Contributions Act, Federal Unemployment Tax Act, and collection of income tax at source to statutory stock options (REG–142686– 01) 49, 561 Railroad retirement, rate determination,

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 Social security contribution and benefit

base; domestic employee coverage threshold for 2002, 51, 603 Statutory stock options:

Excise tax return filing, payment, and

deposit requirements (TD 8963) 35, 197 Forms:

Application of FICA and FUTA tax

(Notice 73) 49, 549 Income tax withholding and reporting

obligations upon sale or disposition of stock acquired pursuant to the exercise of a statutory stock option (Notice 72) 49, 548 Wages, application of FICA, FUTA,

720, changes to requirements for excise tax returns, payments, and deposits (Ann 98) 41, 317 2290SP, Declaración del Impuesto sobre el Use de Vehículos Pesados en las Carreteras, new (Ann 69) 27, 23 Gasoline tax claims (Ann 111) 45, 486 Regulations:

26 CFR 40.0–1, amended; 40.6011 (a)–1, –2, amended; 40.6071(a)–1, amended; 40.6071(a)–2, removed; 40.6091–1, amended; 40.6101–1, revised; 40.6109(a)–1, revised; 40.6151(a)–1, revised; 40.6302(c) –1, –2, revised; 40.6302(c)–3, amended; 40.6302(c)–4, removed; 40.9999–1, removed; deposits of excise taxes (TD 8963) 35, 197

and income tax withholding (REG– 142686–01) 49, 561 Tax liens, federal, circumstances for with drawal of notice (TD 8951) 29, 63 Taxation of nonqualified demonstration