INCOME TAX— Cont.

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 ; correction (Ann 14) 7, 540 26 CFR 1.874–1, amended; 1.874–1T, added; 1.882–4, amended; 1.882– 4T, added; disallowance of deductions and credits for failure to file timely return (TD 8981) 7, 496 26 CFR 1.1031(k)–1, revised; definition of disqualified person (TD 8982) 8, 544 26 CFR 1.1221–2, revised; 1.1256(e)–1, revised; 602.101, amended; hedging transactions (TD 8985) 14, 707 26 CFR 1.1301–1, added; 602.101, amended; averaging of farm income (TD 8972) 5, 443 ; correction (Ann 23) 8, 563 26 CFR 1.1441–6, amended; 1.1441– 1T, –6T, added; 301.6109–1, revised; 301.6109–1T, added; taxpayer identification number rule where taxpayer claims treaty rate and is entitled to an unexpected payment (TD 8977) 6, 463 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 Rental real estate, undivided fractional

interests (RP 22) 14, 733 Renewal of continuing professional edu cation sponsor agreements (Ann 42) 14, 739 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 Section 911(d)(4) waiver, 2001 update

(RP 20) 14, 732 Spin-offs, employee stock options and

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

(Notice 8) 4, 398 Standard Industry Fare Level (SIFL) for

mula (RR 15) 13, 668 Tax conventions:

Election to defer U.S. income tax on

certain Canadian pension plans (RP 23) 15, 744 Netherlands income tax convention,

investment yield tax (RR 16) 15, 740 Shipping and aircraft agreement,

Republic of Ghana, 14, 725 Tax-exempt bonds, hospital refinancing

bonds, refunding issues (Ann 43) 16, 792 Tax shelters, tax avoidance using inflated

basis (Notice 21) 14, 730 Taxpayer identifying number, rule for cer tain foreign individuals claiming treaty benefits (TD 8977) 6, 463 ; (REG– 159079–01) 6, 493 Technical advice to:

May 6, 2002 ix 2002–18 I.R.B.