INCOME TAX— Cont.

26 CFR 1.671–4, amended; 1.671–5, added; 1.6041–9, added; 1.6042–5, added; 1.6045–1, amended; 1.6049–4, –5, amended; 1.6050N–2, added; 301.6109–1, amended; 602.101, amended; reporting for widely held fixed investment trusts (REG–106871–00) 30, 190 26 CFR 1.807–2, added; 1.811–3, added; 1.812–9, added; 1.817A–0, –1, added; guidance regarding modified guaranteed contracts (REG– 248110–96) 26, 19 26 CFR 1.883–0 through –5, added; exclusions from gross income of foreign corporations (REG–136311– 01) 36, 485 ; correction (Ann 94) 42, 727 ; correction (Ann 102) 44, 802 26 CFR 1.897 –1, –2, –3, –5T, –6T, amended; 1.897–5, added; 1.1445–1 through –6, amended; 1.1445–9T, removed; 301.6109–1, amended; use of taxpayer identifying numbers on submissions under sections 897 and 1445 (REG–106876–00) 34, 392 26 CFR 1.1291–1, amended; 1.1295–1, amended; 1.1296–1, added; 1.1296(e)–1, amended; 1.6031(a)–1, amended; electing mark to market for marketable stock (REG–112306–00) 44, 767 26 CFR 1.1502–21, amended; carryback of consolidated net operating losses to separate return years (REG–122564–02) 26, 25 26 CFR 1.1502–32, amended; 1.1502– 35, added; suspension of losses on certain stock dispositions (REG– 131478–02) 47, 892 26 CFR 1.1503–2, amended; dual consolidated loss recapture events (REG–106879–00) 34, 402 ; correction (Ann 100) 44, 799 26 CFR 1.6011–4, amended; 301.6111–2, amended; modification of tax shelter rules III (REG– 103735–00, REG–110311–98) 28, 109 26 CFR 1.6011–4, revised; 301.6111–2, amended; tax shelter disclosure statements (REG– 103735–00) 45, 832

26 CFR 1.6041–1(a)(1)(ii), –3, amended; 1.6045–5, added; reporting of gross proceeds payments to attorneys (REG–126024–01) 27, 64 26 CFR 1.6049–4, –6, –8, revised; 31.3406(g)–1, revised; guidance on reporting of deposit interest paid to nonresident aliens (REG–133254– 02) 34, 412 26 CFR 1.6050P–0, –1, amended; 1.6050P–2, added; guidance regarding cancellation of indebtedness (REG–107524–00) 28, 110 26 CFR 31.3406(d)–5, revised; 301.6724–1, amended; receipt of multiple notices with respect to incorrect taxpayer identification numbers (REG–116644–01) 31, 268 26 CFR 300.0, amended; 300.3, added; user fees for processing offers to compromise (REG–103777–02) 47, 889 26 CFR 301.6112–1, revised; requirement to maintain list of investors in potentially abusive tax shelters (REG–103736–00) 45, 834 26 CFR 301.7602–1, revised; designated IRS officer or employee under section 7602(a)(2) of the Internal Revenue Code (REG–134026–02) 40, 684 26 CFR 301.7701–15, amended; lowincome taxpayer clinics--definition of income tax return preparer (REG– 115285–01) 27, 62 Public hearings, correction of dates

and/or locations (Ann 67) 30, 237 Public hearings for proposed regulations,

correction of dates and locations (Ann 67) 30, 237 Publications:

December 2, 2002 x 2002–48 I.R.B.