INCOME TAX— Cont. — Internal Revenue Bulletin 2002-26

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

11, 631 ; (Ann 51) 22, 1063 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,

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

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