INCOME TAX—Cont.

Valuation of vehicle parts cores (RP

26 CFR 301.6331–3, –4, added; levy restrictions during installment agreements (TD 9027) 6, 413 26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415 26 CFR 301.7701–15, amended; lowincome taxpayer clinics-definition of income tax return preparer (TD 9026) 5, 366 Rents and royalties, inclusion of advance

rentals in gross income (REG–151043– 02) 3, 300 Sale or exchange of a principal residence,

reduced maximum exclusion of gain (TD 9031) 8, 504 ; (REG–138882–02) 8, 522 Soil and Water Conservation Assistance

Program (SWCA) (RR 14) 4, 302 State tax refunds, accrual of income (RR

3. 2, 252 Stocks, determination and recognition of

gain or loss (RR 7) 5, 363 Tax shelter registrations, effective date

(Notice 11) 6, 422 Taxpayer Indentification Number (TIN)

20. 6, 445 Leave-based donation programs (Notice

21. 2, 257 Letter rulings, determination letters and

information letters issued by Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP

1. 1, 1 Levy restrictions during installment

agreements (TD 9027) 6, 413 LIFO recapture installment payments

(Notice 4) 3, 294 Low-income taxpayer clinics, income tax

return preparer (TD 9026) 5, 366 Methods of accounting, nonaccrual expe rience (NAE) method (Notice 12) 6, 422 Offshore Voluntary Compliance Initiative

(RP 11) 4, 311 Partnerships, section 6038, returns

required with respect to controlled foreign partnerships (TD 9033) 7, 483 ; (REG–124069–02) 7, 488 Practice before the Internal Revenue Ser vice (Ann 5) 5, 397 Presidentially declared disaster, gross

income, disaster relief payments (RR 12) 3, 283 Private foundations, organizations now

Matching Program:

Expanded to online matching for all

classified as (Ann 10) 7, 490 Proposed Regulations:

26 CFR 1.61–8, revised; rents and royalties (REG–151043–02) 3, 300 26 CFR 1.121–3, amended; reduced maximum exclusion of gain from sale or exchange of principal residence (REG–138882–02) 8, 522 26 CFR 1.167(a)–3, amended; 1.263(a)–4, added; 1.446–5, added; guidance regarding deduction and capitalization of expenditures (REG–125638–01) 5, 373 26 CFR 1.302–5, 1.304–3; redemptions taxable as dividends (REG– 150313–01); correction (Ann 9) 7, 490 26 CFR 1.6038–3, amended; returns required with respect to controlled foreign partnerships (REG–124069– 02) 7, 488 26 CFR 1.6662–3, amended; 1.6664–0, –4, amended; establishing defenses to the imposition of the accuracy-related penalty (REG– 126016–01) 7, 486

26 CFR 31.3406(g)–1, (j)–1, amended; 301.6724–1, amended; information reporting and backup withholding for payment card transactions (REG–116641–01) 8, 518 Qualified census tracts, issuers of quali fied mortgage bonds and mortgage credit certificates (RP 15) 4, 321 Qualified Payment Card Agent (QPCA),

proposed revenue procedure to request a determination (Notice 13) 8, 513 Regulations:

26 CFR 1.25A–0 through –5, added; 602.101, revised; education tax credit (TD 9034) 7, 453 26 CFR 1.121–1 through –4, amended; 1.121–5, removed; 1.1398–3, added; exclusion of gain from sale or exchange of principal residence (TD 9030) 8, 495 26 CFR 1.121–3T, added; reduced maximum exclusion of gain from sale or exchange of principal residence (TD 9031) 8, 504 26 CFR 1.446–1, amended; 1.1502– 13, revised; intercompany transactions: conforming amendments to section 446 (TD 9025) 5, 362 26 CFR 1.641(b)–3, amended; 1.642(c)–1, –6A, revised; 1.645–1, added; 1.671–4, amended; 1.6012–3, amended; 1.6072–1, amended; 301.6109–1, amended; 602.101, amended; election to treat trust as part of an estate (TD 9032) 7, 471 26 CFR 1.1502–77T, 602.101; agent for consolidated group (TD 9002); correction (Ann 8) 6, 451 26 CFR 1.6038–3, amended; 1.6038– 3T, added; 602.101, amended; returns required with respect to controlled foreign partnerships (TD 9033) 7, 483 26 CFR 1.6050S–0, amended; 1.6050S–1, added; 301.6011–2, amended; 602.101, amended; information reporting for qualified tuition and related expenses; magnetic media filing requirements for information returns (TD 9029) 6, 403 26 CFR 31.3406(j)–1, amended; 31.3406(j)–1T, added; Taxpayer Identification Number (TIN) Matching Program (TD 9041) 8, 510

payors and authorized agents (RP 9) 8, 516 Expansion (TD 9041) 8, 510 Technical advice to:

Directors and chiefs, appeals offices,

from Associates Chief Counsel and Divison Counsel/Associate Chief Counsel (TE/GE) (RP 2) 1, 76 IRS employees (RP 5) 1, 163 Timing rules of intercompany transaction

(TD 9025) 5, 362 Trusts for minors, Indian Gaming Regula

tory Act (IGRA) (RP 14) 4, 319