INCOME TAX— Cont.

26 CFR 301.6103(1)–1, added; 301.6103(m)–1, added; definition of agent for certain purposes (REG– 120135–01) 8, 552 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 301.7426–2, 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CFR 301.7433–1(a), (d), (e), and (f), revised; civil cause of action for certain unauthorized collection actions; withdrawn (Ann 33) 12, 666 Publications:

597, Information on the U.S.– Canada Income Tax Treaty, revised (Ann 56) 23, 1126 947, Practice Before the IRS and Power of Attorney, revised (Ann 58) 25, 1284 1220, Specifications for Filing Forms 1098, 1099, 5498, and W–2G Electronically or Magnetically (RP 34) 25, 1205 1245, Specifications for Filing Form W–4, Employee’s Withholding Allowance Certificate, Magnetically or Electronically, updated information for questionable Forms W–4 (Ann 26) 11, 629 1544, Reporting Cash Payments of Over $10,000 (Ann 57) 23, 1126 1544SP, Informe de Pagos en Efectivo en Exceso de $10,000 (Ann 57) 23, 1126

Payment of internal revenue taxes by

credit card and debit card (TD 8969) 2, 276 Pre-Filing Agreement Program, Annual

report for CY 2001, Large and MidSize Business Division (Ann 54) 24, 1190 Private foundations, organizations now

classified as (Ann 16) 7, 541 ; (Ann 25) 10, 621 ; (Ann 28) 11, 630 ; (Ann 32) 12, 664 ; (Ann 50) 18, 845 Proposed Regulations:

26 CFR Parts 1, 31, 46, and 301; miscellaneous federal tax matters; correction of language referring taxpayers to the IRS Internet site for several proposed regulations (Ann 30) 11, 632 26 CFR 1.41–0, –3, –8, amended; 1.41–4, revised; credit for increasing research activities (REG–112991– 01) 4, 404 ; correction (Ann 38) 14, 738 26 CFR 1.45D–1, added; new markets tax credit (REG–119436–01) 3, 377 26 CFR 1.48–12, revised; 1.152–3, revised; 1.611–3, revised; 1.852–9, revised; 301.6011–1, revised; 301.6903–1(b), added; guidance necessary to facilitate electronic tax administration (REG–107184–00) 20, 967 26 CFR 1.66–1 through –5, added; treatment of community income for certain individuals not filing joint returns (REG–115054–01) 7, 530 26 CFR 1.141–5, amended; 1.148–1, revised; arbitrage and private activity restrictions applicable to taxexempt bonds issued by state and local governments, investment-type property (prepayment), private loan (prepayment) (REG–105369–00) 18, 828 26 CFR 1.150–1, amended; obligations of states and political subdivisions (REG–165706–01) 16, 787 26 CFR 1.197–0, revised; 1.197–2, amended; 1.338–0, –1, amended; 1.338–11, added; 1.381(c)(22)–1, amended; 1.1060–1, amended; application of section 338 to insurance companies (REG–118861–00) 12, 651