INCOME TAX— Cont.

Publication 1245, Specifications for Fil ing Form W-4, Employee’s Withholding Allowance Certificate, Magnetically or Electronically, updated information for questionable Forms W-4 (Ann 26) 11, 629 Qualified 501(c)(3) bonds, gross proceeds

(Notice 10) 6, 490 Qualified research, credit computation

(REG–112991–01) 4, 404 Regulations:

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 301.6320–1, added; 301.6320–1T, removed; notice and opportunity for hearing upon filing of notice of federal tax lien (TD 8979) 6, 466 26 CFR 301.6330–1, added; 301.6330–1T, removed; notice and opportunity for hearing before levy (TD 8980) 6, 477 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 Revocations, exempt organizations (Ann

29. 11, 631 Spin-offs, employee stock options and

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

(Notice 8) 4, 398 Taxpayer identifying number, rule for cer tain foreign individuals claiming treaty benefits (TD 8977) 6, 463 ; (REG– 159079–01) 6, 493 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

April 1, 2002 viii 2002-13 I.R.B.