INCOME TAX— Cont. — Internal Revenue Bulletin 2003-1

26 CFR 301.6112–1T, revised; requirement to maintain a list of investors in potentially abusive tax shelters (TD 9018) 45, 823 26 CFR 301.7122–0, –1, added; 301.7122–0T, –1T, removed; compromise of tax liabilities (TD 9007) 33, 349 26 CFR 301.7602–1, revised; 301.7602–1T, added; designated IRS officer or employee under section 7602(a)(2) of the Internal Revenue Code (TD 9015) 40, 642 31 CFR Part 10, amended; regulations governing practice before the Internal Revenue Service (TD 9011) 33, 356 Reporting of gross proceeds payments to

attorneys (REG–126024–01) 27, 64 Reprint, Internal Revenue Bulletin

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

43, 758 ; (Ann 109) 49, 952 S corporations, subsidiaries (Ann 106)

46, 872 Split-dollar life insurance arrangements:

Income, employment, and gift taxation

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

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

mula (RR 56) 37, 526 Stocks:

Basis, suspension of losses on certain

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

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

2003–1 I.R.B. xiii January 6, 2003