INCOME TAX—Cont.

tion of income for trust purposes (TD 9102) 5, 366 26 CFR 1.1502–35T, amended; suspension of losses on certain stock dispositions (TD 9048); correction (Ann 10) 7, 501 26 CFR 1.6011–4, amended; 301.6112–1, amended; confidential transactions (TD 9108) 6, 429 26 CFR 1.6043–4T, revised; 1.6045–3T, revised; information reporting relating to taxable stock transactions (TD 9101) 5, 376 26 CFR 1.6045–2, amended; information statements for certain substitute payments (TD 9103) 3, 306 26 CFR 1.6662–0, –2, –3, –4, amended; 1.6664–0, –1, –4, amended; establishing defenses to the imposition of the accuracy-related penalty (TD 9109) 8, 519 26 CFR 301.6103(1)–1, added; 301.6103(m)–1, added; definition of agent for certain purposes (TD 9111) 8, 518 26 CFR 301.7430–7, added; 301.7430–7T, removed; awards of attorney’s fees and other costs based upon qualified offers (TD 9106) 5, 384 Reporting an acquisition of control or sub stantial change in capital structure, new Form 8806 (Ann 5) 4, 362 Stocks:

Constructive sale, short sale, and trans fers by broker (RR 15) 8, 515 Guidance under section 1502, suspen sion of losses on certain stock dispositions (TD 9048); correction (Ann 10) 7, 501 Information reporting relating to tax able stock transactions (TD 9101) 5, 376 ; (REG–156232–03) 5, 399 Tax conventions, taxation of nonresident

partners in a service partnership that conducts activities in the United States (RR 3) 7, 486 Technical advice to directors and appeals

area directors from Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TE/GE) (RP 2) 1, 83 Treatment of services under section 482

(REG–115037–00, REG–146893–02); correction (Ann 7) 4, 365