INCOME TAX— Cont.

Proposed Regulations:

26 CFR 46.4374–1, revised; liability for insurance premium excise tax (REG–125450–01) 5, 457 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 ; correction (Ann 7) 5, 459 Regulations:

26 CFR 53.4958–0 through 8, added; 53.4958–0T through 8T, removed; 301.7611–1, revised; 602.101, amended; excise taxes on excess benefit transactions (TD 8978) 7, 500 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 Valuation of stock options for golden

Technical advice to:

Directors and chiefs, appeals offices,

Classification of certain business entities,

check-the-box regulations (TD 8970) 2, 281 Consolidated returns, loss disallowance,

duplicated loss (Notice 11) 7, 526 Contributions by employer to accident

from Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TEGE) (RP 2) 1, 82 IRS employees (RP 5) 1, 173 User fees, request for letter rulings (RP 8)

Low-income housing credit; resident

population estimates, 2002 (Notice 13) 8, 547 New markets tax credit (TD 8971)

and health plans (RR 3) 3, 316 Credits:

1, 252