INCOME TAX— Cont.

LIFO:

Price indexes used by department

stores for:

November 2001 (RR 4) 4, 389 December 2001 (RR 7) 8, 543 Letter rulings; Determination letters, and

information letters issued by Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP

1. 1, 1 Like-kind exchanges, definition of dis qualified person (TD 8982) 8, 544 Materials and supplies, restaurant small

wares (RP 12) 3, 374 Methods of accounting:

Automatic consent to change:

Certain methods of accounting (RP

9. 3, 327 ; correction (Ann 17) 8, 561 To the cash method and the materi

26 CFR 1.874–1, amended; 1.882–4, amended; disallowance of deductions and credits for failure to file timely return (REG–107100–00) 7, 529 26 CFR 1.1441–1, amended; 301.6109–1, amended; taxpayer identification number rule where taxpayer claims treaty rate and is entitled to an unexpected payment (REG–159079–01) 6, 493 26 CFR 301.6103(1)–1, added; 301.6103(m)–1, added; definition of agent for certain purposes (REG– 120135–01) 8, 552 26 CFR 301.6103(p)(2)(B)–1, removed; 301.6103(p)(2)(B)–1T, added; 602.101(b), amended; disclosure of returns and return information by other agencies (REG– 105344–01) 2, 302 ; correction (Ann 7) 5, 459 Qualified 501(c)(3) bonds, gross proceeds

(Notice 10) 6, 490 Qualified research, credit computation

als and supplies method (Notice 14) 8, 547 Notice and opportunity for hearing:

Before levy (TD 8980) 6, 477 Upon filing of notice of federal tax

(REG–112991–01) 4, 404 Regulations:

lien (TD 8979) 6, 466 Partnership, Form 1065 electronic filing

26 CFR 1.1031(k)–1, revised; definition of disqualified person (TD 8982) 8, 544 26 CFR 1.1301–1, added; 602.101, amended; averaging of farm income (TD 8972) 5, 443 ; correction (Ann 23) 8, 563 26 CFR 1.1441–6, amended; 1.1441– 1T, –6T, added; 301.6109–1, revised; 301.6109–1T, added; taxpayer identification number rule where taxpayer claims treaty rate and is entitled to an unexpected payment (TD 8977) 6, 463 26 CFR 1.6050I–0, –1, amended; cross referencing section 5331 of title 31 relating to reporting of certain currency transactions by nonfinancial trades or businesses under the Bank Secrecy Act (TD 8974) 3, 318 26 CFR 301.6103(k)(9)–1, added; 301.6103(k)(9)–1T, removed; 301.6311–1, revised; 301.6311–2, added; 301.6311–2T, removed; payment by credit card and debit card (TD 8969) 2, 276 26 CFR 301.6103(p)(2)(B)–1, removed; 301.6103(p)(2)(B)–1T, added; 602.101(b), amended; disclosure of returns and return information by other agencies (TD 8968) 2, 274 26 CFR 301.6320–1, added; 301.6320–1T, removed; notice and opportunity for hearing upon filing of notice of federal tax lien (TD 8979) 6, 466 26 CFR 301.6330–1, added; 301.6330–1T, removed; notice and opportunity for hearing before levy (TD 8980) 6, 477 26 CFR 301.7701–3, amended; classification of certain business entities, check-the-box regulations (TD 8970) 2, 281 Reporting of certain currency transactions

by nonfinancial trades or businesses to the IRS and FinCEN (TD 8974) 3, 318 Restrictions on disclosure and use of tax

return information by tax return preparers (Notice 6) 3, 326

waiver request (Ann 3) 2, 305 Patriots’ Day, filing date (Notice 12)

7, 526 Payment of internal revenue taxes by

credit card and debit card (TD 8969) 2, 276 Private foundations, organizations now

classified as (Ann 16) 7, 541 Proposed Regulations:

26 CFR 1.41–0, –3, –8, amended; 1.41–4, revised; credit for increasing research activities (REG–112991– 01) 4, 404 26 CFR 1.45D–1, added; new markets tax credit (REG–119436–01) 3, 377 26 CFR 1.66–1 through –5, added; treatment of community income for certain individuals not filing joint returns (REG–115054–01) 7, 530 26 CFR 1.337(d)–6, –7, added; certain transfers of property to regulated investment companies (RICs) and real estate investment trusts (REITs) (REG–142299–01, REG–209135– 88) 4, 418 ; notice of public hearing (Ann 6) 5, 458 ; correction (Ann 15) 7, 540

26 CFR 1.45D–1T, added; 602.101(b), amended; new markets tax credit (TD 8971) 3, 308 ; correction (Ann 20) 8, 561 26 CFR 1.337(d)–5T, amended; 1.337(d)–6T, –7T, added; 602.101, amended; certain transfers of property to regulated investment companies (RICs) and real estate investment trusts (REITs) (TD 8975) 4, 379 ; correction (Ann 21) 8, 562 26 CFR 1.472–8, amended; 602.101, revised; dollar-value LIFO regulations; inventory price index computation (IPIC) method (TD 8976) 5, 421 ; correction (Ann 22) 8, 562 26 CFR 1.861–8, –8T, amended; 1.865–1, added; 1.865–1T, –2T, removed; 1.865–2, amended; 1.904–4, amended; allocation of loss with respect to stock and other personal property (TD 8973) 4, 391 ; correction (Ann 14) 7, 540 26 CFR 1.874–1, amended; 1.874–1T, added; 1.882–4, amended; 1.882– 4T, added; disallowance of deductions and credits for failure to file timely return (TD 8981) 7, 496

March 4, 2002 vii 2002–9 I.R.B.