INCOME TAX— Cont.

463, Travel, Entertainment, Gift, and Car Expenses, Supplement to (Ann 59) 26, 28 520, Scholarships and Fellowships, revised (Ann 86) 39, 624 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts, Supplement to (Ann 59) 26, 28 551, Basis of Assets, revised (Ann 61) 27, 71 555, Community Property, revised (Ann 85) 39, 624 583, 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 1179, substitute forms 1096, 1098, 1099, 5498, W–2G, and 1042–S, specifications (RP 57) 39, 575 1220, Specifications for Filing Forms 1098, 1099, 5498, and W–2G Electronically of Magnetically, changes (Ann 76) 35, 471

Straddle tax shelter (Notice 50) 28, 98 Taxable year, foreign and tax-exempt

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

partners (TD 9009) 33, 328 Passive activity losses and credits, limita tions (TD 9013) 38, 542 Practice before the Internal Revenue Ser vice (TD 9011) 33, 356 Private foundations, organizations now

classified as (Ann 64) 27, 72 ; (Ann 66) 29, 183 ; (Ann 70) 31, 284 ; (Ann 72) 32, 323 ; (Ann 75) 34, 416 ; (Ann 77) 35, 471 ; (Ann 80) 36, 515 ; (Ann 88) 38, 564 Proposed Regulations:

26 CFR 1.61–2, amended; 1.61–22, added; 1.83–1, –3, –6, amended; 1.301–1(q), added; 1.1402(a)–18, added; 1.7872–15, added; 31.3121(a), 31.3231(e), 31.3306(b), 31.3401(a), amended; split-dollar life insurance arrangements (REG– 164754–01) 30, 212 26 CFR 1.167(n)–0 through –7, added; guidance on cost recovery under the income forecast method (REG– 103823–99) 27, 44 ; correction (Ann 79) 36, 515 26 CFR 1.170A–6, amended; definition of guaranteed annuity and lead unitrust interests (REG–115781–01) 33, 380 26 CFR 1.280G–1; golden parachute payments; correction (Ann 65) 29, 181 26 CFR 1.337(d)–2, amended; 1.1502– 20, amended; loss limitation rules (REG–123305–02) 26, 26 ; correction (Ann 69) 31, 283 26 CFR 1.482–0, –1, –5, –7, amended; compensatory stock options in qualified cost sharing arrangements (REG–106359–02) 34, 405 ; correction (Ann 81) 37, 533