INCOME TAX

with foreign law (RR 39) 33, 125 Credits:

Enhanced oil recovery credit, 2001

inflation adjustment (Notice 54) 37, 225 Low-income housing credit:

Carryovers to qualified states, 2001

National Pool (RP 44) 35, 203 Satisfactory bond, “bond factor”

amounts for the period:

July through September 2001

(RR 37) 32, 100 October through December 2001

(RR 53) 46, 498 Disaster relief for September 11, 2001,

terrorist attack for:

70. 45, 437 Disclosure of return information, Census

of Agriculture (TD 8958) 34, 183 Earned income credit, eligibility after

Affected taxpayers (Notice 61) 40,

305 ; (Notice 68) 47, 504 Filing deadlines (Notice 63) 40, 308 Issuers of tax-exempt bonds (Ann 101)

43, 374 Leave-based donation programs

(Notice 69) 46, 491 Mid-quarter convention relief (Notice

Excise tax return filing, payment, and

deposit requirements (TD 8963) 35, 197 Forms:

720, changes to requirements for excise tax returns, payments, and deposits (Ann 98) 41, 317

Accounting periods, rules and procedures

for (REG–106917–99) 27, 4 ; correction (Ann 86) 35, 207 Archer MSAs (Ann 99) 42, 340 Backup withholding rate for amounts

paid after August 6, 2001 (Ann 80) 31, 98 Base period T-bill rate for 2001 (RR 56)

47, 500

denial (TD 8953) 29, 44

December 3, 2001 v 2001–49 I.R.B.