INCOME TAX—Cont.

26 CFR 1.1502–21, amended; 1.1502– 21T, revised; 1.1502–32, amended; 1.1502–32T, revised; 1.1502–35T, added; 602.101, amended; guidance under section 1502; suspension of losses on certain stock dispositions (TD 9048) 13, 644 26 CFR 1.1502–21T, –32T, –35T, corrected; suspension of losses on certain stock dispositions (TD 9048) 13, 644 ; correction (Ann 23) 16, 808 26 CFR 1.1502–77T, 602.101; agent for consolidated group (TD 9002); correction (Ann 8) 6, 451 26 CFR 1.6011–4. added; 1.6011–4T, removed; 301.6111–2, added; 301.6111–2T, removed; 301.6112–1, added; 301.6112–1T, removed; 602.101, amended; tax shelter regulations (TD 9046) 12, 614 26 CFR 1.6038–3, amended; 1.6038– 3T, added; 602.101, amended; returns required with respect to controlled foreign partnerships (TD 9033) 7, 483 26 CFR 1.6043–4T; information reporting relating to taxable stock transactions (TD 9022); correction (Ann 11) 10, 585 26 CFR 1.6050S–0, amended; 1.6050S–1, added; 301.6011–2, amended; 602.101, amended; information reporting for qualified tuition and related expenses; magnetic media filing requirements for information returns (TD 9029) 6, 403 26 CFR 1.6107–2T, added; 1.6695–1, amended; 1.6695–1T, added; tax return preparers, electronic filing (TD 9053) 20, 914 26 CFR 31.3406(d)–5, amended; 301.6724–1, amended, receipt of multiple notices with respect to incorrect taxpayer identification numbers (TD 9055) 21, 945 26 CFR 31.3406(j)–1, amended; 31.3406(j)–1T, added; Taxpayer Identification Number (TIN) Matching Program (TD 9041) 8, 510 26 CFR 301.6103(c)–1, added; 301.6103(c)–1T, removed; 602.101, revised; disclosure of returns and return information to designee of taxpayer (TD 9054) 20, 909

June 2, 2003 xi 2003–22 I.R.B.