INCOME TAX— Cont.

26 CFR 1.1441–0, –1, –6, amended; 1.1441–1T, –6T, removed; 301.6109–1, revised; taxpayer identification number rule where taxpayer claims treaty rate and is entitled to an unexpected payment (TD 9023) 50, 955 26 CFR 1.1502–21, amended; 1.1502– 21T, added; 602.101, amended; carryback of consolidated net operating losses to separate return years (TD 8997) 26, 6 ; correction (Ann 68) 31, 283 26 CFR 1.6011–4T, amended; 1.6031(a)–1, amended; 1.6037–1, amended; 301.6111–2T, amended; modification of tax shelter rules III (TD 9000) 28, 87 26 CFR 1.6011–4T, revised; 301.6111–2T, amended; tax shelter disclosure statements (TD 9017) 45, 815 26 CFR 1.6013–4(d), added; 1.6013–5, removed; 1.6015–0 through –9, added; relief from joint and several liability (TD 9003) 32, 294 ; correction (Ann 83) 38, 564 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 1.6043–4T, added; 1.6045–3T, added; 602.101, amended; information reporting relating to taxable stock transactions (TD 9022) 48, 909 26 CFR 1.6109–2, redesignated as 1.6109–2A; 1.6109–2, added; 1.6109–2T, removed; furnishing identifying number of income tax return preparer (TD 9014) 35, 429 26 CFR 301.6103(j)(5)–1, amended; disclosure of return information to officers and employees of the Department of Agriculture for certain statistical purposes and related activities (TD 9001) 29, 128