GIFT TAX

Address for filing certain elections, state ments, returns and other documents (Notice 19) 14, 703 Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Disclosure of returns and return informa tion by other agencies (TD 9036) 9, 533 Practice before the Internal Revenue Ser

Adoption credit (Notice 15) 9, 540 Earned income credit, update (TD

9045. 12, 610 Education tax credit (TD 9034) 7,

453 Foreign taxpayers, disallowance of

deductions and credits for failure to file timely return (TD 9043) 12, 611 Low-income housing credit:

amounts for the period:

January through March 2003 (RR

2003 population figures used for calculation (Notice 16) 10, 575 Satisfactory bond, “bond factor”

vice (Ann 5) 5, 397 Regulations:

26 CFR 25.6011–4, added; 25.6011– 4T, removed; tax shelter regulations (TD 9046) 12, 614 26 CFR 301.6103(p)(2)(B)–1, added; 301.6103(p)(2)(B)–1T, removed; 602.101, amended; disclosure of returns and return information by other agencies (TD 9036) 9, 533 26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415 Tax shelter regulations (TD 9046) 12,

614 Time for performance of acts when last

tional) (RP 7) 1, 233 ; correction (Ann 4) 5, 396 Advance Pricing Agreement (APA) pro gram for 2002 (Ann 19) 15, 723 Basis of redeemed stock when a distribu tion in redemption of stock is treated as a dividend (Ann 9) 7, 490 Capital expenditures, rotable spare parts,

depreciable assets (RR 37) 15, 717 Capitalization of amounts paid to acquire,

create, or enhance intangible assets (REG–125638–01) 5, 373 Census Bureau, disclosure of tax informa tion (TD 9037) 9, 535 Charitable contributions; patents (RR 28)

11, 594 Combat zone personnel, tax relief (Notice

21. 17, 817 Consolidated income tax return, common

parent as agent for consolidated group, substitute agent, tentative carryback adjustments (Ann 8) 6, 451 Constructive sales:

Acquisitions:

2. 2, 251 ; correction (RR 22) 8, 494 New markets tax credit (RR 20) 7,

Short sales, transition rule (RR 31) 13,

643 Treatment for appreciated financial

465 ; extension of deadline (Notice 9) 5, 369 Damages for willful violations of the sec tion 363 automatic stay or the section 524 discharge provisions of the Bankruptcy Code (TD 9050) 14, 693 Disaster relief:

positions (RR 1) 3, 291 Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Contingent liability transaction cases, list

For taxpayers affected by the Septem ber 11, 2001, terrorist attack, extension for estates (Ann 18) 13, 675 Payments, businesses (Notice 18) 14,

day falls on Saturday, Sunday, or legal holiday (RR 41) 17, 814

of arbitrators (Ann 3) 4, 361 Corporations:

Auto dealer expansion (RR 18) 7,

699

467

May 5, 2003 vii 2003–18 I.R.B.