INCOME TAX—Cont.

26 CFR 31.3406(j)–1, amended; 31.3406(j)–1T, added; Taxpayer Identification Number (TIN) Matching Program (TD 9041) 8, 510 26 CFR 301.6103(n)–1, revised; 602.101, amended; amendment to incorporate Taxpayer Browsing Protection Act (TD 9044) 14, 690 26 CFR 301.6103(j)(1)–1, revised; 301.6103(j)(1)–1T, removed; disclosure of return information to the Bureau of the Census (TD 9037) 9, 535 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 301.6331–3, –4, added; levy restrictions during installment agreements (TD 9027) 6, 413 26 CFR 301.7426–2, added; 301.7430–1, –2, –3, –6, amended; 301.7430–8, added; 301.7433–1, amended; 301.7433–2, added; civil cause of action for damages caused by unlawful tax collection actions, including actions taken in violation of section 362 or 524 of the Bankruptcy Code (TD 9050) 14, 693 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 Reportable transactions, book-tax differ ences, exceptions (RP 25) 11, 601 Sale or exchange of a principal residence,

reduced maximum exclusion of gain (TD 9031) 8, 504; REG–138882–02, 8, 522 Scholarship grants by employer-related

private foundations, victim of qualified disaster (RR 32) 14, 689 Section 911(d)(4) waiver, 2002 update

(RP 26) 13, 666 Soil and Water Conservation Assistance

Program (SWCA) (RR 14) 4, 302 Special estimated tax payments, guidance

for discontinuing the deduction (RR 34) 17, 813

Standard Industry Fare Level (SIFL) for mula (RR 25) 13, 642 State tax refunds, accrual of income (RR

(TD 9025) 5, 362

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 ; correction (Ann 23) 16, 808 ; (REG– 131478–02) 13, 669 ; correction (Ann 24) 16, 810 Redemptions by a spouse or former

Transfers of property, regulated invest ment companies (RICs) and real estate investment trusts (REITs) (TD 9047) 14, 676 Trusts for minors, Indian Gaming Regula tory Act (IGRA) (RP 14) 4, 319