INCOME TAX— Cont.

26 CFR 1.892–5, added; 1.892–5T, amended; 301.7701–2, amended; clarification of entity classification rules (TD 9012) 34, 389 26 CFR 1.894–1(d), amended; treaty guidance regarding payments with respect to domestic reverse hybrid entities (TD 8999) 28, 78 ; correction (Ann 71) 32, 323 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 ; correction (Ann 68) 31, 283 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 1.6013–4(d), added; 1.6013–5, removed; 1.6015–0 through –9, added; relief from joint and several liability (TD 9003) 32, 294 ; correction (Ann 83) 38, 564 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 1.6109–2, redesignated as 1.6109–2A; 1.6109–2, added; 1.6109–2T, removed; furnishing identifying number of income tax return preparer (TD 9014) 35, 429 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

insurance protection (Notice 59) 36, 481 Standard Industry Fare Level (SIFL) for

mula (RR 56) 37, 526 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 1096, 1098, 1099, 5498, W–2G, and 1042–S, rules and specifications (RP 57) 39, 575 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:

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

cling facilities (Notice 51) 29, 131 Tax-exempt electric cooperatives, pro pane distribution and sale (RR 54) 37, 527 Tax liens (CD 2075) 38, 548 Tax shelters, disclosure and registration

(TD 9000) 28, 87 ; (REG–103735–00, REG–110311–98) 28, 109 Taxpayer identification numbers:

2002–40 I.R.B. ix October 7, 2002