INCOME TAX—Cont.

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 Expedited mediation of tax-exempt bond

issues, pilot program (Ann 36) 25, 1093 Family day care, deduction of business

expenses, standard meal rates (RP 22) 10, 577 Fast track:

Mediation of Small Business/Self Employed Compliance Division (SB/SE) cases (RP 41) 25, 1047 Settlement of Large and Mid-Size

Business Division (LMSB) cases (RP 40) 25, 1044 Federal Agency reporting requirements

under sections 6041A and 6050M (RR 66) 26, 1115 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