INCOME TAX—Cont.

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 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 Split-dollar life insurance arrangements

(REG–164754–01) 22, 975 Standard Industry Fare Level (SIFL) for mula (RR 25) 13, 642