INCOME TAX—Cont.

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(n)–1, revised; 602.101, amended; amendment to incorporate Taxpayer Browsing Protection Act (TD 9044) 14, 690 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 Restoration of organization, withdrawal

of Announcement 99–45 (Ann 30) 20, 929 Revocations, exempt organizations (Ann

26. 18 862 Safe harbor for valuation of certain secu rities and commodities subject to fair market valuation at year end under section 475 (Ann 35) 21, 956 Sale or exchange of a principal residence,

reduced maximum exclusion of gain (TD 9031) 8, 504; REG–138882–02, 8, 522