SELF-EMPLOYMENT TAX

Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Levy restrictions during installment

agreements (TD 9027) 6, 413 Practice before the Internal Revenue Ser

vice (Ann 5) 5, 397 Regulations:

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

3. 2, 252 Stocks:

Determination and recognition of gain

or loss (RR 7) 5, 363 Guidance under section 1502, suspen sion of losses on certain stock dispositions (TD 9048) 13, 644 ; (REG– 131478–02) 13, 669 Redemptions by a spouse or former

spouse during marriage or incident to divorce (TD 9035) 9, 528 Tax shelter registrations, effective date

(Notice 11) 6, 422 Tax shelter regulations (TD 9046) 12,

614 Taxable stock transactions, corporate

reorganizations, brokers; correction (Ann 12) 10, 585 Taxicabs, information reporting for small

cash transactions (RP 27) 13, 667 Taxpayer Indentification Number (TIN)

Matching Program:

Expanded to online matching for all

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

2003–14 I.R.B. viii *U.S. Government Printing Office: 2003—496–919/60077 April 7, 2003