EXCISE TAX— Cont.

Publications:

Proposed Regulations:

1141, General Rules and Specifications for Substitute Forms W–2 and W–3, revised (RP 53) 31, 253 1223, General Rules and Specifications for Substitute Forms W–2c and W–3c, revised (RP 51) 29, 175 Railroad unemployment repayment tax,

quarterly payments (REG–209116–89) 47, 889 Regulations:

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 31.6011–4T, added; tax shelter disclosure statements (TD 9017) 45, 815 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 Social security contribution and benefit

base, domestic employee coverage threshold for 2003, 46, 871 Split-dollar life insurance arrangements

(REG–164754–01) 30, 212 Statutory stock options, application of

Annuities, death benefits (RR 39) 27, 33 Compromise of tax liabilities (TD 9007)

33, 349 Guaranteed annuity and lead unitrust

interests, definition (REG–115781–01) 33, 380 Practice before the Internal Revenue Ser

63. 40, 644 Taxation rules (RR 60) 40, 641 Compromise of tax liabilities (TD 9007)

33, 349 Diesel fuel, blended taxable fuel (REG–