INCOME TAX— Cont.

Electronic and magnetic media:

Filing, specifications for Form 1042-S,

Foreign Person’s U.S. Source Income Subject to Withholding (RP 40) 33, 130 Information reporting seminars, Form

Institute on International Tax Issues (Ann

116. 48, 539 Insurance companies:

Differential earnings rate and recom puted differential earnings rate for mutual life insurance companies (RR 33) 32, 118 Foreign companies, minimum effec tively connected net investment income (RP 48) 40, 308 Modified endowment contracts, uni form closing agreement (RP 42) 36, 212 Prevailing mortality and morbidity

(RP 54) 48, 530 Partnerships:

Net operating loss, product liability losses

(CD 2072) 44, 379 Notional principal contract (NPC), con tingent nonperiodic payments (Notice 44) 30, 77 Optional standard mileage rates for 2002

(RP 43) 34, 191 Penalties:

1042-S (Ann 87) 35, 208 Electronic filing for partnerships, exemp tion from (Ann 75) 28, 42 Electronic furnishing of payee statements,

voluntary, hearing (Ann 71) 27, 26 Employee elective deferral catch-up con tributions, reporting on Forms W-2 and 5498 (Ann 93) 44, 416 Estimated income tax payments, redesig nation as deposits (Ann 112) 46, 494 Exempt organization revocations (Ann

81. 33, 175 ; (Ann 95) 39, 303 ; (Ann
82. 45, 486 Federal tax deposits, removal of Federal

Reserve banks as depositaries (TD 8952) 29, 60 Forms:

Disguised sales of interests, request for

comments (Notice 64) 41, 316 Substitute forms requirements for part ner copy of Sch. K-1 of Forms 1065 and 1065-B (Ann 88) 36, 220 Unvested partnership profits interests

tables (RR 38) 33, 124 Interest:

Allocation, integrated treatment of cer tain financial transactions, request for comments (Notice 59) 41, 315 Investment:

For underpayments of deposits and

overstated deposit claims (TD 8947) 28, 36 Substantial understatement (RP 52)

Federal short-term, mid-term, and

long-term rates for:

W-9, electronic submission by certain

July 2001 (RR 34) 28, 31 August 2001 (RR 36) 32, 119 September 2001 (RR 43)

36, 209 October 2001 (RR 49) 41, 312 November 2001 (RR 52)

46, 491 Presidentially declared disaster or combat

zone, reason for postponement of certain acts (RP 53) 47, 506 Private delivery services, timely filing or

payment (Notice 62) 40, 307 Private foundations, organizations now

classified as (Ann 70) 27, 23 ; (Ann 72) 28, 39 ; (Ann 76) 29, 67 ; (Ann 78) 30, 87 ; (Ann 79) 31, 97 ; (Ann 84) 35, 206 ; (Ann 85) 36, 219 ; (Ann 89) 38, 291 ; (Ann 94) 39, 301 ; (Ann 97) 40, 310 ; ( Ann 100) 41, 317 ; (Ann 102) 42, 340 ; (Ann 105) 43, 376 ; (Ann 108) 44, 419 ; (Ann 113) 46, 494 ; (Ann 118) 48, 540 Proposed Regulations:

intermediaries (Ann 91) 36, 221 720, Quarterly Federal Excise Tax Return, changes (Ann 98) 41, 317 1042-S, specifications for filing magnetically or electronically (RP 40) 33, 130 1042-T, Annual Summary and Transmittal of Forms 1042-S, new (Ann 114) 47, 528 1096, 1098, 1099, 5498, W-2G, and 1042-S substitute forms specifications (RP 50) 45, 437 2290SP, Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras, new (Ann 69) 27, 23 5306-A, Application for Approval of SEP or SIMPLE IRA Plans (Ann 96) 41, 312 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions, new (Ann 115) 48, 539 Gross income, sale of a principal resi dence (RR 57) 46, 488 Information reporting call site at Martins

46, 490 Liabilities assumed in certain corporate

transactions (TD 8964) 42, 320 Limitations on passive activity losses and

credits (Notice 47) 36, 212 Marginal properties, oil and gas produc

tion, depletion, applicable percentages (Notice 53) 37, 225

45, 434 Rates:

Underpayments and overpayments,

quarter beginning:

October 1, 2001 (RR 47)

39, 293 International operation of ships and air craft, income exempt from tax (RR 48) 42, 324 Inventory:

LIFO:

Price indexes used by department

26 CFR 1.341–1(b), –2, –5, –4(a), –4(c), withdrawn; withdrawal of proposed regulations relating to collapsible corporations (REG– 100548–01) 29, 67 26 CFR 1.441–0 through –4, added; 1.441–1T through –4T, removed; 1.442–1, revised; 1.442–2T, –3T, removed; 1.706–1, amended; 1.706 –1T, removed; 1.898–4, amended; 1.1378–1, added; 5c.442–1, removed; 5f.442–1, removed; 18.1378–1, removed; changes in accounting periods (REG–106917– 99) 27, 4 ; correction (Ann 86) 35, 207

stores for:

May 2001 (RR 35) 29, 59 June 2001 (RR 41) 35, 193 July 2001 (RR 44) 37, 223 August 2001 (RR 45) 42, 323 September 2001 (RR 54)

burg Computing Center (Ann 107) 44, 419

2001–49 I.R.B vi December 3, 2001