GIFT TAX

tional) (RP 7) 1, 249 Advance Pricing Agreement (APA) pro gram for 2001 (Ann 40) 15, 747 Agent, definition for certain purposes

(REG–120135–01) 8, 552 Allocation of loss with respect to stock

and other personal property (TD 8973) 4, 391 ; correction (Ann 14) 7, 540 Application of partial undesignated pay ments to assessed tax, penalty, and interest (RP 26) 15, 746 Arbitrage and private activity restrictions,

investment-type property (prepayment), private loan (prepayment) (REG– 105369–00) 18, 828 Automobile owners and lessees, determi nation of correct tax liability, 2002 inflation adjustment (RP 14) 5, 450 Averaging of farm income (TD 8972) 5,

443 ; correction (Ann 23) 8, 563 Bonds, tax and revenue anticipation, safe

harbor (RP 31) 19, 916 Cafeteria plan elections (RR 27) 20, 925 Capitalized costs, impact fees (RR 9) 10,

614 Charitable contributions, substantiation

requirements relief (Notice 25) 15, 743 Classification of certain business entities,

check-the-box regulations (TD 8970) 2, 281 Combat zone personnel, tax relief (Notice

(Notice 10) 6, 490 Regulations:

26 CFR 1.170A–9, amended; 1.509(a)–3, amended; 1.512(a)–1, amended; 1.513–4, added; taxation of tax-exempt organizations’ income from corporate sponsorship (TD 8991) 21 972 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 ; correction (Ann 39) 14, 738 Revocations (Ann 29) 11, 631 Taxation of tax-exempt organizations’

17. 9, 567 Consolidated returns:

Loss disallowance, duplicated loss

(Notice 11) 7, 526 ; (Notice 18) 12, 644 Waiver on ban on reconsolidation after

disaffiliation (RP 32) 20, 959 Contributions by employer to accident

and health plans (RR 3) 3, 316 Corporations, distributions of stock or

income from corporate sponsorship (TD 8991) 21, 972

Application of partial undesignated pay ments to assessed tax, penalty, and interest (RP 26) 15, 746 Disclosure of return information, author ity for other agencies to redisclose (TD 8968) 2, 274 ; (REG–105344–01) 2, 302 ; correction (Ann 7) 5, 459 Levy restrictions during installment

agreements (REG–104762–00) 18, 825 Proposed Regulations:

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 26 CFR 301.6331–3, –4, added; levy restrictions during installment agreements (REG–104762–00) 18, 825 26 CFR 301.7433–1(a), (d), (e), and (f), revised; civil cause of action for certain unauthorized collection actions; withdrawn (Ann 33) 12, 666 Regulations:

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 Unauthorized collection actions, civil

cause of action (Ann 33) 12, 666 Accounting, unit livestock price method

(REG–125626–01) 9, 604

securities in connection with an acquisition, recognition of gain (TD 8988) 20, 929 ; (REG–163892–01) 20, 968

June 3, 2002 viii 2002–22 I.R.B.