SELF-EMPLOYMENT TAX

specifications (RP 51) 29, 175 1096, 1098, 1099, 5498, W–2G, and 1042–S, rules and specifications (RP 57) 39, 575 General requirements (RP 60) 4 40, 645 Tax accrual and other financial audit

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

Compromise of tax liabilities (TD 9007)

33, 349 Practice before the Internal Revenue Ser

4

vice (TD 9011) 33, 356 Regulations:

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

Exempt facility bonds, population fig ures (Notice 56) 32, 319 Guidance regarding mixed use output

facilities (Ann 91) 40, 685 Investment-type property and private

loan (prepayments) (Notice 52) 30, 187 Output facilities and the $15 million

limitation (TD 9016) 40, 628 Solid waste disposal facilities, recy

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

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 Partnership straddle (Notice 50) 28,

98 Passthrough entity straddle (Notice 65)

41, 690 Taxpayer identification numbers:

Backup withholding, waiver of infor

mation reporting penalties (REG– 116644–01) 31, 268

November 4, 2002 x ���������������������������������� 496-919/60055 2002–44 I.R.B.