INCOME TAX— Cont.

(TD 9000) 28, 87 ; (REG–103735–00, REG–110311–98) 28, 109

26 CFR 31.3406(d)–5, revised; 301.6724–1, amended; receipt of multiple notices with respect to incorrect taxpayer identification numbers (REG–116644–01) 31, 268 26 CFR 301.7701–15, amended; lowincome taxpayer clinics--definition of income tax return preparer (REG– 115285–01) 27, 62 Public hearings, correction of dates

26 CFR 1.6041–1, –3, amended; 1.6045–1, –2, amended; 1.6049–4, revised; 5f.6045–1, removed; 31.3406, amended; 602.101, amended; information reporting requirements for certain payments made on behalf of another person, payments to joint payees, and payments of gross proceeds from sales involving investment advisors (TD 9010) 33, 341 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 26 CFR 301.7122–0, –1, added; 301.7122–0T, –1T, removed; compromise of tax liabilities (TD 9007) 33, 349 31 CFR Part 10, amended; regulations governing practice before the Internal Revenue Service (TD 9011) 33, 356 Reporting of gross proceeds payments to

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

and/or locations (Ann 67) 30, 237 Public hearings for proposed regulations,

correction of dates and locations (Ann 67) 30, 237 Publications:

463, Travel, Entertainment, Gift, and Car Expenses, Supplement to (Ann 59) 26, 28 536, 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, 72 590, Individual Retirement Arrangements (IRAs), Supplement to (Ann 73) 33, 387 946, How To Depreciate Property, Supplement to (Ann 59) 26, 28 971, Innocent Spouse Relief (And Separation of Liability and Equitable Relief), revised (Ann 74) 33, 387 1141, General Rules and Specifications for Substitute Forms W–2 and W–3, revised (RP 53) 31, 253 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 Qualified cost sharing arrangements,

costs attributable to stock options (REG–106359–02) 34, 405 Real estate mortgage investment conduits

Exempt facility bonds, population fig ures (Notice 56) 32, 319 Investment-type property and private

loan (prepayments) (Notice 52) 30, 187 Solid waste disposal facilities, recy

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

28, 84 Substitute Forms:

W–2 and W–3, general rules and

specifications (RP 53) 31, 253 W–2c and W–3c, general rules and

specifications (RP 51) 29, 175 Tax accrual and other financial audit

workpapers, request for (Ann 63) 27, 72 Tax conventions, competent authority

procedures (RP 52) 31, 242 Tax-exempt bonds:

(REMICs) (TD 9004) 33, 331 Regulations:

26 CFR 1.337(d)–2T, amended; 1.1502–20T, amended; loss limitation rules (TD 8998) 26, 1