INCOME TAX—Cont.

26 CFR 1.48–12, amended; 1.48–12T, removed; 1.152–3, amended; 1.152– 3T, removed; 1.611–3, amended; 1.611–3T, removed; 1.852–9, amended; 1.852–9T, removed; 301.6011–1, added; 301.6011–1T, removed; 301.6903–1, amended; 301.6903–1T, removed; 602.101, amended; guidance necessary to facilitate electronic tax administration (TD 9040) 10, 568 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 1.368–2, revised; 1.368–2T, added; statutory mergers and consolidations (TD 9038) 9, 524 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 1.874–1, revised; 1.874–1T, removed; 1.882–4, revised; 1.882– 4T, removed; disallowance of deductions and credits for failure to file timely return (TD 9043) 12, 611 26 CFR 1.954–0, –2, amended; guidance regarding the definition of foreign personal holding company income (TD 9039) 10, 561 26 CFR 1.1041–1T, amended; 1.1041–2, added; 602.101, amended; constructive transfers and transfers of property to a third party on behalf of a spouse (TD 9035) 9, 528

vice (Ann 5) 5, 397 Presidentially declared disaster:

Gross income, disaster relief payments

(RR 12) 3, 283 Major disaster and emergency areas

list (RR 29) 11, 587 Private activity bonds, 2003 population

figures used for calculation (Notice 16) 10, 575 Private foundations, organizations now

classified as (Ann 10) 7, 490 ; (Ann 14) 11, 603 Proposed Regulations:

26 CFR 1.46–6, amended; 1.168(i)–3 added; application of normalization accounting rules to balances of excess deferred income taxes and accumulated deferred investment tax credits of public utilities whose generation assets cease to be public utility property (REG–104385–01) 12, 634 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 1.368–2, revised; statutory mergers and consolidations (REG– 126485–01) 9, 542 26 CFR 1.704–1, –3, amended; 1.721–2, added; 1.761–3, added; 1.1272–1, amended; 1.1273–2, amended; 1.1275–4, amended; noncompensatory partnership options (REG–103580–02) 9, 543 26 CFR 1.1502–21, –32, amended; 1.1502–35, added; guidance under section 1502, suspension of losses on certain stock dispositions (REG– 131478–02) 13, 669 26 CFR 1.6038–3, amended; returns required with respect to controlled foreign partnerships (REG–124069– 02) 7, 488 26 CFR 1.6043–4; 1.6045–3; information reporting relating to taxable stock transactions (REG–143321– 02); correction (Ann 12) 10, 585 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 1.32–2, amended; earned income credit for taxable years beginning after December 31, 1978 (TD 9045) 12, 610

April 7, 2003 vii 2003–14 I.R.B.