EMPLOYMENT TAX— Cont.

Deferred compensation plan, withholding

and reporting requirements of eligible plans (Notice 20) 19, 894 Disclosure of returns and return informa tion by other agencies (TD 9036) 9, 533 Federal Insurance Contributions Act

(FICA), retirement system membership, continuing employment exception (RR 46) 19, 878 Gaming Industry Tipping Agreement Pro gram (RP 35) 20, 919 Guidance Priority List, recommendations

for 2003–2004 (Notice 26) 18, 855 Length-of-service award program (RR

47. 19, 866 Levy restrictions during installment

agreements (TD 9027) 6, 413 Practice before the Internal Revenue Ser vice (Ann 5) 5, 397 Publications:

1223, General Rules and Specifications for Substitute Forms W–2c and W–3c, revised (RP 31) 17, 838 1441, General Rules and Specifications for Substitute Forms W–2 and W–3, revised (RP 30) 17, 822 Regulations:

26 CFR 31.6011–4, added; 31.6011– 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 301.6331–3, –4, added; levy restrictions during installment agreements (TD 9027) 6, 413 26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415 Reporting of tip income by gaming indus try employees, gaming industry tipping agreement (RP 35) 20, 919 Substitute forms:

W–2 and W–3, general rules and

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

specifications (RP 31) 17, 838 Tax shelter regulations (TD 9046) 12,

614 Time for performance of acts when last

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