INCOME TAX— Cont.

536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts, Supplement to (Ann 59) 26, 28 551, Basis of Assets, revised (Ann 61) 27, 71 583, Starting a Business and Keeping Records, revised (Ann 62) 27, 72 946, How To Depreciate Property, Supplement to (Ann 59) 26, 28 1223, General Rules and Specifications for Substitute Forms W–2c and W–3c, revised (RP 51) 29, 175 3991, Highlights of the Job Creation and Worker Assistance Act, new (Ann 59) 26, 28 Regulations:

26 CFR 1.337(d)–2T, amended; 1.1502–20T, amended; loss limitation rules (TD 8998) 26, 1 26 CFR 1.338–1, amended; 1.1502–6, amended; 1.1502–77, redesignated as 1.1502–77A and amended; 1.1502–77, added; 1.1502–77T(a), redesignated as 1.1502–77A(e) and amended; 1.1502–77T, removed; 1.1502–78, amended; 602.101, amended; agent for consolidated group (TD 9002) 29, 120 26 CFR 1.894–1(d), amended; treaty guidance regarding payments with respect to domestic reverse hybrid entities (TD 8999) 28, 78 26 CFR 1.1502–21, amended; 1.1502– 21T, added; 602.101, amended; carryback of consolidated net operating losses to separate return years (TD 8997) 26, 6 26 CFR 1.6011–4T, amended; 1.6031(a)–1, amended; 1.6037–1, amended; 301.6111–2T, amended; modification of tax shelter rules III (TD 9000) 28, 87 26 CFR 301.6103(j)(5)–1, amended; disclosure of return information to officers and employees of the Department of Agriculture for certain statistical purposes and related activities (TD 9001) 29, 128 Reporting of gross proceeds payments to

attorneys (REG–126024–01) 27, 64 Split-dollar life insurance arrangements

(REG–164754–01) 30, 212 Stock gain or loss, short sale (RR 44)

28, 84

August 5, 2002 v 2002–31 I.R.B.