INCOME TAX— Cont.

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 26 CFR 601.701, removed; 601.702, amended; Statement of Procedural Rules (REG–251003–96) 49, 935 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:

583, Starting a Business and Keeping Records, revised (Ann 62) 27, 72 590, Individual Retirement Arrangements (IRAs), Supplement to (Ann 73) 33, 387 946, How To Depreciate Property, Supplement to (Ann 59) 26, 28 971, Innocent Spouse Relief (And Separation of Liability and Equitable Relief), revised (Ann 74) 33, 387 1141, General Rules and Specifications for Substitute Forms W–2 and W–3, revised (RP 53) 31, 253 1167, substitute forms, general requirements (RP 60) 40, 645 1179, substitute forms 1096, 1098, 1099, 5498, W–2G, and 1042–S, specifications (RP 57) 39, 575 1187, Specifications for Filing Form 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding, Magnetically or Electronically, 2002 updates (Ann 98) 43, 758 1220, Specifications for Filing Forms 1098, 1099, 5498, and W–2G Electronically of Magnetically, changes (Ann 76) 35, 471 1223, General Rules and Specifications for Substitute Forms W–2c and W–3c, revised (RP 51) 29, 175 3991, Highlights of the Job Creation and Worker Assistance Act, new (Ann 59) 26, 28 Qualified cost sharing arrangements,

costs attributable to stock options (REG–106359–02) 34, 405 ; correction (Ann 81) 37, 533 Qualified covered call options (RR 66)

45, 812 Qualified Zone Academy Bonds, limita tion for 2003 (RP 72) 49, 931 Railroad track maintenance costs,

accounting methods (RP 65) 41, 700 Real estate mortgage investment conduits

26 CFR 1.141–0, –2, –15, amended; 1.141–7, –8, added; 1.141–7T, –8T, –15T, removed; obligations of states and political subdivisions (TD 9016) 40, 628 ; correction (Ann 112) 50, 971

(REMICs) (TD 9004) 33, 331 Regulations:

January 6, 2003 xii 2003–1 I.R.B.