INCOME TAX—Cont.

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 ; correction (Ann 41) 25, 1098 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 ; correction (Ann 38) 24, 1029 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 Taxpayer Indentification Number (TIN)

Matching Program:

Expanded to online matching for all

payors and authorized agents (RP 9) 8, 516 Expansion (TD 9041) 8, 510 Technical advice to:

Directors and chiefs, appeals offices,

from Associates Chief Counsel and Divison Counsel/Associate Chief Counsel (TE/GE) (RP 2) 1, 76 IRS employees (RP 5) 1, 163 Time for performance of acts when last

day falls on Saturday, Sunday, or legal holiday (RR 41) 17, 814 Timing rules of intercompany transaction

(TD 9025) 5, 362

2003–27 I.R.B. xiv July 7, 2003