INCOME TAX—Cont.

Payment of internal revenue taxes by

credit card and debit card (TD 8969) 2, 276 Proposed Regulations:

26 CFR 1.41–0, –3, –8, amended; 1.41–4, revised; credit for increasing research activities (REG–112991– 01) 4, 404 26 CFR 1.45D–1, added; new markets tax credit (REG–119436–01) 3, 377 26 CFR 1.337(d)–6, –7, added; certain transfers of property to regulated investment companies (RICs) and real estate investment trusts (REITs) (REG–142299–01, REG–209135– 88) 4, 418 26 CFR 301.6103(p)(2)(B)–1, removed; 301.6103(p)(2)(B)–1T, added; 602.101(b), amended; disclosure of returns and return information by other agencies (REG– 105344–01) 2, 302 Qualified research, credit computation

(REG–112991–01) 4, 404 Regulations:

26 CFR 1.45D–1T, added; 602.101(b), amended; new markets tax credit (TD 8971) 3, 308 26 CFR 1.337(d)–5T, amended; 1.337(d)–6T, –7T, added; 602.101, amended; certain transfers of property to regulated investment companies (RICs) and real estate investment trusts (REITs) (TD 8975) 4, 379 26 CFR 1.861–8, –8T, amended; 1.865–1, added; 1.865–1T, –2T, removed; 1.865–2, amended; 1.904–4, amended; allocation of loss with respect to stock and other personal property (TD 8973) 4, 391 26 CFR 1.6050I–0, –1, amended; cross referencing section 5331 of title 31 relating to reporting of certain currency transactions by nonfinancial trades or businesses under the Bank Secrecy Act (TD 8974) 3, 318

26 CFR 301.6103(k)(9)–1, added; 301.6103(k)(9)–1T, removed; 301.6311–1, revised; 301.6311–2, added; 301.6311–2T, removed; payment by credit card and debit card (TD 8969) 2, 276 26 CFR 301.6103(p)(2)(B)–1, removed; 301.6103(p)(2)(B)–1T, added; 602.101(b), amended; disclosure of returns and return information by other agencies (TD 8968) 2, 274 26 CFR 301.7701–3, amended; classification of certain business entities, check–the–box regulations (TD 8970) 2, 281 Reporting of certain currency transactions

by nonfinancial trades or businesses to the IRS and FinCEN (TD 8974) 3, 318 Restrictions on disclosure and use of tax

return information by tax return preparers (Notice 6) 3, 326 Spin–offs, employee stock options and

restricted stock (RR 1) 2, 268 Split–dollar life insurance arrangements

(Notice 8) 4, 398 Technical advice to:

Directors and chiefs, appeals offices,

from Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TEGE)(RP 2) 1, 82 IRS employees (RP 5) 1, 173 Transfers of property to RICs and REITs

(TD 8975) 4, 379 ; (REG–142299–01, REG–209135–88) 4, 418 Waiver of accuracy-related penalty for

disclosure of tax shelter treatment (Ann 2) 2, 304

February 4, 2002 v 2002–5 I.R.B.