INCOME TAX—Cont.

Disclosure of returns and return informa tion:

By other agencies (TD 9036) 9, 533 To designee of the taxpayer (TD 9054)

20, 909 Election to treat trust as part of an estate

(TD 9032) 7, 471 Electronic filing, furnishing and retaining

of returns filed by tax preparer (TD 9053) 20, 914 ; (REG–141659–02) 20, 927 Electronic tax administration, guidance to

facilitate (TD 9040) 10, 568 Estimated tax, application of the addition

to the tax for underpayment (RR 23) 8, 511 Exclusion of gain from the sale or

exchange of a principal residence (TD 9030) 8, 495 Executor, relief from joint and several

liability (RR 36) 18, 849 Family day care, deduction of business

expenses, standard meal rates (RP 22) 10, 577 Foreign personal holding company

income, commodities hedging and interest-bearing liabilities (TD 9039) 10, 561 Foreign trusts, retirement savings plans

(Notice 25) 18, 855 Forms:

1096, 1098, 1099, 5498, W–2G, and 1042S, substitute form specifications (RP 28) 16, 759 8023, extension to file election under section 338 for certain acquisitions (RP 33) 16, 803 8883, Asset Allocation Statement Under Section 338, new (Ann 2) 3, 301 Fuel costs, overrecovered (RR 39) 17,

811 Guidance Priority List, recommendations

for 2003–2004 (Notice 26) 18, 855 Industry Issue Resolution (IIR) program

(RP 36) 18, 859 Information reporting:

On Form 1099–B for securities futures

contracts (Notice 8) 4, 310 Payment card transactions, information

reporting and backup withholding (REG–116641–01) 8, 518 Penalties, incorrect taxpayer identifica tion number (TIN), backup withholding (TD 9055) 21, 945

June 2, 2003 ix 2003–22 I.R.B.