SELF-EMPLOYMENT TAX

spouse during marriage or incident to divorce (TD 9035) 9, 528 Substitute forms:

W–2 and W–3, general rules and

specifications (RP 30) 17, 822 W–2c and W–3c, general rules and

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 Levy restrictions during installment

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

vice (Ann 5) 5, 397 Regulations:

specifications (RP 31) 17, 838 1096, 1098, 1099, 5498, W–2G, and 1042S, rules and specifications (RP 28) 16, 759 Tax conventions, Netherlands, treaty, pen sions (Ann 21) 17, 846 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 Browsing Protection Act, incor porated in amendment of 26 CFR 301.6103(n)(1) (TD 9044) 14, 690 Taxpayer Indentification Number (TIN)

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 Time for performance of acts when last

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

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 Time for performance of acts when last

day falls on Saturday, Sunday, or legal holiday (RR 41) 17, 814 Timing rules of intercompany transaction

2003–18 I.R.B. x *U.S. Government Printing Office: 2003—496–919/60081 May 5, 2003