SELF-EMPLOYMENT TAX

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,

Application of partial undesignated pay ments to assessed tax, penalty, and interest (RP 26) 15, 746 Levy restrictions during installment

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

26 CFR 301.6331–3, –4, added; levy restrictions during installment agreements (REG–104762–00) 18, 825

Republic of Ghana, 14, 725 Tax shelters, tax avoidance using inflated

basis (Notice 21) 14, 730 Tax-exempt bonds, hospital refinancing

bonds, refunding issues (Ann 43) 16, 792 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 Timely filing of federal tax returns,

claims for refund, statements or other documents from a foreign country (RR 23) 18, 811 Transfers of property to RICs and REITs

(TD 8975) 4, 379 ; (REG–142299–01, REG–209135–88) 4, 418 ; notice of public hearing (Ann 6) 5, 458 ; correction (Ann 15) 7, 540 ; correction (Ann 21) 8, 562 Treatment of community income for cer tain individuals not filing joint returns (REG–115054–01) 7, 530 Trust, charitable remainder unitrust (RR

20. 17, 794 Unauthorized collection actions, civil

cause of action (Ann 33) 12, 666 Valuation of stock options for golden

parachute payments (RP 13) 8, 549 Waiver of accuracy-related penalty for

disclosure of tax shelter treatment (Ann 2) 2, 304

June 3, 2002 xii 2002–22 I.R.B.