INCOME TAX—Cont. — Internal Revenue Bulletin 2002-1

Accounting periods, rules and procedures

for (REG–106917–99) 27, 4 ; correction (Ann 86) 35, 207 Appeals, LMSB, Fast Track Dispute

Resolution (Notice 67) 49, 544 Application of federal tax deposits to

Low-income housing credit:

Carryovers to qualified states, 2001

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

amounts for the period:

Equity investment prior to new markets

tax credit allocation (Notice 75) 51, 590 Estimated income tax payments, redesig nation as deposits (Ann 112) 46, 494 Exclusion of qualified automobile dem onstration use (RP 56) 51, 590 Exempt organization revocations (Ann

33, 175 ; (Ann 95) 39, 303 ; (Ann
45, 486 Expansion of safe harbor provisions

under Notice 88–129 (Notice 82) 52, 619 Federal tax deposits, removal of Federal

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

deposit obligations to determine failure-to-deposit penalty (RP 58) 50,

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

July through September 2001

(RR 37) 32, 100 October through December 2001

579 Archer MSAs (Ann 99) 42, 340 Backup withholding rate for amounts

paid after August 6, 2001 (Ann 80) 31, 98 Bank bad debts, clarification of the con formity method (RR 59) 51, 585 Base period T-bill rate for 2001 (RR 56)

47, 500 Bonds, tax and revenue anticipation, safe

harbor (Notice 49) 34, 188 Business and traveling expenses, per diem allowances (Ann 73) 28, 40 ; for 2002 (RP 47) 42, 332 Collapsible corporations, withdrawal of

proposed regulations LR–107–84 (REG–100548–01) 29, 67 Consolidated returns:

terrorist attack for:

W-9, electronic submission by certain

Intercompany transaction regulations

(REG–125161–01) 48, 538 Non-applicability of section 357(c)

Affected taxpayers (Notice 61) 40,

305 ; (Notice 68) 47, 504 Election not to apply mid-quarter con vention rules (Notice 74) 49, 551 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

45, 437 Partners, shareholders, or beneficiaries

of passthrough entities granted relief for filing income tax returns until December 15, 2001 (Ann 117) 49, 567 Rent holidays for commercial aircraft

leases (Notice 79) 50, 576 Taxpayer that is a partner, shareholder,

(REG–137519–01) 49, 559 Consumer Price Index (CPI) adjustments:

Below-market loans under section

7872(g) for 2002 (RR 64) 53, 640 Certain loans under section 1274A for

2002 (RR 65) 53, 639 Corporations:

Consolidated income tax return filers,

withdrawal of proposed regulations LR–97–79 (REG–100548–01) 29, 67 Corporate reorganizations, mergers

and acquisitions, step transactions (RR 46) 42, 321 Mexican subsidiary formed to comply

or beneficiary of an affected taxpayer with an extended due date of October 15, 2001, will have until February 12, 2002, to file (Ann 124) 52, 630 Disclosure of return information, Census

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

denial (TD 8953) 29, 44 EIN retention, partnerships and disre

garded entities (RR 61) 50, 573 Electronic and magnetic media:

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, 317 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 burg Computing Center (Ann 107) 44, 419 Institute on International Tax Issues (Ann

with foreign law (RR 39) 33, 125 Corporations, consolidated groups:

Special aggregate stock ownership

rules (TD 8949) 28, 33 Tentative carryback adjustments (TD

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

Filing, specifications for Form 1042-S,

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

28, 34 Cost-of-living adjustments for inflation
48, 539 Insurance companies:

for 2002 (RP 59) 52, 623 Credits:

Differential earnings rate and recom

puted differential earnings rate for mutual life insurance companies (RR 33) 32, 118

Enhanced oil recovery credit, 2001

tributions, reporting on Forms W-2 and 5498 (Ann 93) 44, 416

inflation adjustment (Notice 54) 37, 225

January 7, 2002 viii 2002–1 I.R.B.