INCOME TAX— Cont.

Publications:

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 1167, substitute forms, general requirements (RP 60) 40, 645 1179, substitute forms 1096, 1098, 1099, 5498, W–2G, and 1042–S, specifications (RP 57) 39, 575 1187, Specifications for Filing Form 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding, Magnetically or Electronically, 2002 updates (Ann 98) 43, 758 1220, Specifications for Filing Forms 1098, 1099, 5498, and W–2G Electronically of Magnetically, changes (Ann 76) 35, 471 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 Railroad track maintenence costs,

Real estate mortgage investment conduits

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

26 CFR 1.141–0, –2, –15, amended; 1.141–7, –8, added; 1.141–7T, –8T, –15T, removed; obligations of states and political subdivisions (TD 9016) 40, 628 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 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 26 CFR 301.7602–1, revised; 301.7602–1T, added; designated IRS officer or employee under section 7602(a)(2) of the Internal Revenue Code (TD 9015) 40, 642 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

accounting methods (RP 65) 41, 700

2002–44 I.R.B. ix November 4, 2002