SELF-EMPLOYMENT TAX — Internal Revenue Bulletin 2003-1

vice (TD 9011) 33, 356 Regulations:

Compromise of tax liabilities (TD 9007)

33, 349 Practice before the Internal Revenue Ser

cling facilities (Notice 51) 29, 131 Tax-exempt electric cooperatives, pro pane distribution and sale (RR 54) 37, 527 Tax liens (CD 2075) 38, 548 Tax shelters:

Contingent liability tax shelter cases,

settlement (RP 67) 43, 733 ; extension to apply (Ann 110) 50, 970 Disclosure and registration (TD 9000)

28, 87 ; (REG–103735–00, REG– 110311–98) 28, 109 Disclosure statements (TD 9017) 45,

815 ; (REG–103735–00) 45, 832 List of investors in potentially abusive

tax shelters (TD 9018) 45, 823 ; (REG–103736–00) 45, 834 Partnership straddle (Notice 50) 28,

98 Passthrough entity straddle (Notice 65

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

41, 690 Taxpayer identification numbers:

Backup withholding, waiver of infor mation reporting penalties (REG– 116644–01) 31, 268 Rule, treaty rate, unexpected payment

(TD 9023) 50, 955 Used on submissions under sections

897 and 1445 (REG–106876–00) 34, 392 Treatment of basis of redeemed stock

when a distribution in redemption of stock is treated as a dividend (REG– 150313–01) 44, 777 USDA Peanut Quota Buyout Program,

gain or loss (Notice 67) 42, 715 User fees for processing offers to com

promise (REG–103777–02) 47, 889

January 6, 2003 xiv ��3�496-919/60064 2003–1 I.R.B.