INCOME TAX—Cont.

Of vans and light trucks (TD 9069) 37,

525 ; (REG–138495–02) 37, 541 Designated summonses and related sum monses (REG–208199–91) 40, 756 Disaster relief for September 11, 2001,

terrorist attack for:

Additional first year depreciation, au tomatic extension (RP 50) 29, 119 Depreciation and mid-quarter conven tion relief, automatic extension of time to make election (Notice 45) 29, 86 Disciplinary actions involving attorneys,

certified public accountants, enrolled agents, and enrolled actuaries (Ann 50) 30, 222 Disclosure of return information by cer tain officers and employees for investigative purposes (TD 9073) 38, 570 ; (REG–140808–02) 38, 582 Dual consolidated losses (TD 9084) 40,

742 Electronic and magnetic filing:

Requirements for submitting Form

8655 (RP 69) 34, 403 Specifications for Forms 1098, 1099,

5498, and W-2G (RP 52) 30, 134 Enhanced oil recovery credit, 2003 infla tion adjustment (Notice 43) 28, 50 Entity classification for certain foreign el igible entities (Notice 46) 28, 53 Equitable relief under section 66(c) or

section 6015(f) (RP 61) 32, 296 Extension of time, automatic extension

to file certain information returns and exempt organization returns (TD 9061) 27, 5 ; (REG–107618–02) 27, 13 Extraterritorial income exclusion, changes to Form 8873 and its instructions (Ann 47) 29, 124 Foreign corporations, compliance initia tive (Notice 38) 27, 9 Foreign earned income from a restricted

country (Notice 52) 32, 296 Foreign trusts, Canadian retirement plan

trust reporting (Notice 57) 34, 397 Forms:

1099–B and 1099–DIV, update to substitute forms specifications (Ann 55) 38, 597 8655, Reporting Agent Authorization for Magnetic Tape/Electronic Filers, requirements (RP 69) 34, 403 8873, Extraterritorial Income Exclusion, changes to form and instructions (Ann 47) 29, 124

October 6, 2003 xi 2003-40 I.R.B.