INCOME TAX— Cont.

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 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

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 1.334–1, amended; 1.358–1, amended; 1.362–1, amended; 1.381(c)(4)–1, amended; 1.460–0, –4, amended; 1.460–6, revised; 1.1362–2, amended; 1.1374–4, amended; 602.101, amended; midcontract change in taxpayer (TD 8995) 23, 1070 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 26 CFR 1.337(d)–5T, amended; 1.337(d)–6T, –7T, added; 602.101, amended; certain transfers of property to regulated investment companies (RICs) and real estate investment trusts (REITs) (TD 8975) 4, 379 ; correction (Ann 21) 8, 562 26 CFR 1.355–0, amended; 1.355–7T, revised; recognition of gain on certain distributions of stock or securities in connection with an acquisition (TD 8988) 20, 929