INCOME TAX—Cont.

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

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

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

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