INCOME TAX— Cont.

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 1.6050S–0, –3, added; 1.6050S–2T, –4T, amended; 301.6011–2, amended; 602.101, amended; information reporting for payments of interest on qualified education loans; magnetic media filing requirements for information returns (TD 8992) 21, 981 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 Renewal of continuing professional edu cation sponsor agreements (Ann 42) 14, 739 Rental real estate, undivided fractional

interests (RP 22) 14, 733 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

26 CFR 301.6331–3, –4, added; levy restrictions during installment agreements (REG–104762–00) 18, 825 26 CFR 301.7426–2, added; 301.7430–1, –2, –3, –6, amended; 301.7430–8, added; 301.7433–1, amended; 301.7433–2, added; civil cause of action for damages caused by unlawful tax collection actions, including actions taken in violation of section 362 or section 524 of the bankruptcy code (REG–107366–00), 12, 645 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CFR 301.7433–1(a), (d), (e), and (f), revised; civil cause of action for certain unauthorized collection actions; withdrawn (Ann 33) 12, 666 Publication 1245, Specifications for Fil ing Form W-4, Employee’s Withholding Allowance Certificate, Magnetically or Electronically, updated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 covered calls (TD 8990) 20,

947 Qualified research, credit computation

(REG–112991–01) 4, 404 ; correction (Ann 38) 14, 738 Qualified zone academy bonds, limitation

for 2002 (RP 25) 17, 800 Regulations:

26 CFR 1.45D–1T, added; 602.101(b), amended; new markets tax credit (TD 8971) 3, 308 ; correction (Ann 20) 8, 561 26 CFR 1.48–12(d)(7)(iii), added; 1.48–12T, revised; 1.152–3, amended; 1.611–3, amended; 1.852–9, amended; 301.6011–1, removed; 301.6903–1, amended; guidance necessary to facilitate electronic tax administration (TD 8989) 20, 920 26 CFR 1.337(d)–2, amended; 1.337(d)–2T, added; 1.1502–20(i), added; 1.1502–20T, added; 1.1502– 32, amended; 1.1502–32T, added; 602.101, amended; loss limitation rules (TD 8984) 13, 668