INCOME TAX— Cont.

Foreign companies, minimum effec tively connected net investment income (RP 48) 40, 308 Loss payment patterns and discount

factors for the 2001 accident year (RP 60) 53, 643 Modified endowment contracts, uni form closing agreement (RP 42) 36, 212 Prevailing mortality and morbidity

tables (RR 38) 33, 124 Salvage discount factors for the 2001

Proposed Regulations:

accident year (RP 61) 53, 653 Interest:

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

Land preparation costs of golf course

greens (RR 60) 51, 587 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 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 54) 48, 530 Partnerships:

Federal short-term, mid-term, and

long-term rates for:

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)

(RP 43) 34, 191 Penalties:

Disguised sales of interests, request for

comments (Notice 64) 41, 316 Disregarded entities, EIN retention

(RR 61) 50, 573 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

45, 434 December 2001 (RR 58)

50, 570 Rates:

Underpayments and overpayments,

For underpayments of deposits and

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

quarter beginning:

October 1, 2001 (RR 47)

39, 293 January 1, 2002 (RR 63) 52,

46, 491 Presidentially declared disaster or combat

zone: Afghanistan designated as combat

zone beginning September 19, 2001 (EO 13239) 53, 632 Reason for postponement of certain

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

Cash receipts and disbursement

method of accounting (Notice 76) 52, 613 LIFO:

Price indexes used by department

acts (RP 53) 47, 506 Private business use applicable to tax exempt bonds (TD 8967) 50, 568 Private delivery services, timely filing or

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

26 CFR 1.341–1(b), –2, –5, –4(a), –4(c), withdrawn; withdrawal of proposed regulations relating to collapsible corporations (REG– 100548–01) 29, 67 26 CFR 1.368–2(b)(1), revised; statutory mergers and consolidations (REG–126485–01) 49, 555 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 26 CFR 1.446–1, amended; 1.1502– 13, revised; conforming amendments to section 446 (REG– 125161–01) 48, 538 26 CFR 1.1041–1T, amended; 1.1041–2, added; constructive transfers and transfers of property to a third party on behalf of a spouse (REG–107151–00) 43, 370 26 CFR 1.1361–1, amended; qualified subchapter S trust election for testamentary trusts (REG–106431–01) 37, 272 26 CFR 1.1502–2, –3, –7, –8, –11, –21, –22, –75, –78, –79, withdrawn; withdrawal of proposed regulations relating to corporations filing consolidated returns (REG–100548–01) 29, 67 26 CFR 1.1502–80(d), revised; consolidated returns, applicability of other provisions of law, nonapplicability of section 357(c) (REG–137519–01) 49, 559 26 CFR 1.6011–4, amended; 301. 6111–2, amended; modification of tax shelter rules II (REG–103735– 00, REG–110311–98, REG– 103736–00) 35, 204 Publication 1167, substitute forms, gen eral requirements (RP 45) 37, 227 Qualified intermediaries, audit guidelines,

withholding tax on nonresident aliens, foreign financial institutions (Notice 66) 44, 396

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)

46, 490 October 2001 (RR 66) 53, 637

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 ; (Ann 123) 52, 629

2002–1 I.R.B ix January 7, 2002