INCOME TAX— Cont.

Reprint, Internal Revenue Bulletin

2002–33 (Ann 78) 36, 514 Revocations, exempt organizations (Ann

99. 43, 758 S corporations, subsidiaries (Ann 106)

46, 872 Split-dollar life insurance arrangements:

Tax shelters:

Income, employment, and gift taxation

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

Disclosure and registration (TD 9000)

28, 87 ; (REG–103735–00, REG– 110311–98) 28, 109 Disclosure statements (TD 9017) 45,

815 ; (REG–103735–00) 45, 832 List of investors in potentially abusive

tax shelters (TD 9018) 45, 823 ; (REG–103736–00) 45, 834 Partnership straddle (Notice 50) 28,

98 Passthrough entity straddle (Notice 65

insurance protection (Notice 59) 9 36, 481 Standard Industry Fare Level (SIFL) for

41, 690 Taxpayer identification numbers:

9

mula (RR 56) 37, 526 Stocks:

Basis, suspension of losses on certain

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

stock dispositions (REG–131478– 02) 47, 892 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

897 and 1445 (REG–106876–00) 34, 392 Treatment of basis of redeemed stock

when a distribution in redemption of stock is treated as a dividend (REG– 150313–01) 44, 777 USDA Peanut Quota Buyout Program,

gain or loss (Notice 67) 42, 715 User fees for processing offers to com promise (REG–103777–02) 47, 889 Utility companies, non-recognition treat ment of stranded costs (RP 49) 29, 172 Withholdings, qualified intermediaries,

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) 40, 645 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 Guidance regarding mixed use output

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

loan (prepayments) (Notice 52) 30, 187 Liberty zone advance refunding bonds

(Notice 73) 46, 844 Output facilities and the $15 million

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

audit guidelines, nonresident aliens, foreign financial institutions (RP 55) 35, 435

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