INCOME TAX— Cont.

Backup withholding, waiver of infor mation reporting penalties (REG– 116644–01) 31, 268 Used on submissions under sections

897 and 1445 (REG–106876–00) 34, 392

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 ; correction (Ann 81) 37, 533 Real estate mortgage investment conduits

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 Reprint, Internal Revenue Bulletin

2002–33 (Ann 78) 36, 514 Split-dollar life insurance arrangements:

Income, employment, and gift taxation

of (REG–164754–01) 30, 212 Standards for valuing current life

(REMICs) (TD 9004) 33, 331 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 1.469–0, –7, –11, amended; 602.101, amended; limitations on passive activity losses and credits— treatment of self-charged items of income and expense (TD 9013) 38, 542 26 CFR 1.702–1, amended; 1.952– 1(g), added; 1.954–1(g), –2(a)(5), –3(a)(6), –4(b)(2)(iii), added; 1.956– 2(a)(3), added; guidance under subpart F relating to partnerships (TD 9008) 33, 335 26 CFR 1.706–1, revised; 1.706–3T, removed; taxable years of partner and partnership, foreign partners (TD 9009) 33, 328 26 CFR 1.708–1, amended; 1.752–1, –5, amended; partnership mergers and divisions; correction (Ann 89) 39, 626 26 CFR 1.860A–0, amended; 1.860E–1, amended; 602.101, amended; real estate mortgage investment conduits (TD 9004) 33, 331