ADMINISTRATIVE

T.D. 9001, page 128. Final regulations under section 6103 of the Code permit IRS to disclose an additional item of return information to the Department of Agriculture for its use in structuring, preparing, and conducting the Census of Agriculture. The additional item consists of the taxpayer’s telephone number provided on Form 1040 (Schedule F).

Rev. Proc. 2002–49, page 172. Stranded costs . This procedure provides that investor-owned utilities will not realize gross income upon the securitization and transfer of a statutorily created intangible property right to collect charges from their customers to cover stranded costs caused by restructuring of the electrical utility industry.

July 22, 2002 2002–29 I.R.B.