EXCISE TAX — Internal Revenue Bulletin 2003-1

vice (TD 9011) 33, 356 Proposed Regulations:

26 CFR 1.61–2, amended; 1.61–22, added; 1.83–1, –3, –6, amended; 1.301–1(q), added; 1.1402(a)–18, added; 1.7872–15, added; 31.3121(a), 31.3231(e), 31.3306(b), 31.3401(a), amended; split-dollar life insurance arrangements (REG– 164754–01) 30, 212 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 31.6011–4, added; tax shelter disclosure statements (REG– 103735–00) 45, 832 26 CFR 31.6011(a)–3A, 31.6157–1 and 31.6302(c)–2A, removed; requirement of making quarterly payments of the railroad unemployment repayment tax (REG–209116– 89) 47, 889 Publications:

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 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

Air transportation, mileage awards:

Sales of frequent flyer miles (Notice

employment taxes (Notice 47) 28, 97 Substitute Forms:

W–2 and W–3, general rules and

specifications (RP 53) 31, 253 W–2c and W–3c, general rules and

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

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

106457–00) 26, 23 Golden parachute payments:

specifications (RP 51) 29, 175 Taxpayer identification numbers, backup

withholding, waiver of information reporting penalties (REG–116644–01) 31, 268

Excess payments (Ann 65) 29, 182 Valuation of options (RP 45) 27, 40 Group health plans, duration of COBRA

continuation coverage, divorce (RR 88) 52, 995 Highway vehicle, definition (REG–

103829–99) 27, 59; correction (Ann 82) 37, 533 Practice before the Internal Revenue Ser vice (TD 9011) 33, 356 Prohibited transactions, excise tax com