INCOME TAX— Cont.

Methods of accounting:

Automobile owners and lessees, determi nation of correct tax liability, 2002 inflation adjustment (RP 14) 5, 450 Averaging of farm income (TD 8972) 5,

443 ; correction (Ann 23) 8, 563 Capitalized costs, impact fees (RR 9) 10,

614 Classification of certain business entities,

check-the-box regulations (TD 8970) 2, 281 Combat zone personnel, tax relief (Notice

17. 9, 567 Consolidated returns, loss disallowance,

duplicated loss (Notice 11) 7, 526 ; (Notice 18) 12, 644 Contributions by employer to accident

Electronic and magnetic filing, specifica tions for questionable Forms W-4, updated information (Ann 26) 11, 629 Entity classification election, relief (RP

15. 6, 490 Frequent flyer miles attributable to busi ness or official travel (Ann 18) 10, 621 Golden parachute payments (REG–

209114–90) 9, 576 Inflation-adjusted items for 2001, expa

Computation of life insurance reserves

for annuity contracts using NAIC Actuarial Guideline 33, changes basis subject to section 807(f) (RR 6) 6, 460 Interest rate tables (RR 12) 11, 624 Tentative differential earnings rate and

lien (TD 8979) 6, 466 Partnerships:

Automatic consent to change:

Certain methods of accounting (RP

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

triation, correction (Ann 5) 4, 420 Insurance companies:

als and supplies method (Notice 14) 8, 547 Miscellaneous federal tax matters, correc tion of language referring taxpayers to the IRS Internet site for several proposed regulations (Ann 30) 11, 632 Notice and opportunity for hearing:

Form 1065 electronic filing waiver

request (Ann 3) 2, 305 Optional election to make monthly

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

and health plans (RR 3) 3, 316 Credits:

Low-income housing credit:

Resident population estimates, 2002

tentative recomputed differential earnings rate (Notice 19) 10, 619 Interest:

(Notice 13) 8, 547 Satisfactory bond, “bond factor”

Federal short-term, mid-term, and

amounts for the period: January through March 2002 (RR 8) 9, 564 New markets tax credit (TD 8971)

Investment:

long-term rates for:

January 2002 (RR 2), 271 ;

3, 308 ; correction (Ann 20) 8, 561 ; (REG–119436–01) 3, 377 Damage actions for unlawful collections

(REG–107366–00) 12, 645 Dealers in securities futures contracts, let ter rulings (RP 11) 7, 526 Deduction and capitalization of expendi tures, rules and standards, public comment (Ann 9) 7, 536 ; correction (Ann 35) 12, 667 Deemed sale or acquisition of an insur ance company’s assets, application of section 338 (REG–118861–00) 12, 651 Disallowance of deductions and credits

for failure to file timely return (TD 8981) 7 496 ; (REG–107100–00) 7, 529 Disaster relief for September 11, 2001,

correction (Ann 13) 7, 540 February 2002 (RR 5) 6, 461 March 2002 (RR 10) 10, 616 Rates:

Underpayments and overpayments,

section 706(a) computations (RP 16) 9, 572 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 ; (Ann 25) 10, 621 ; (Ann 28) 11, 630 ; (Ann 32) 12, 664 Proposed Regulations:

quarter beginning:

April 1, 2002 (RR 13) 12, 367 Inventory:

Dollar-value LIFO and inventory price

index computation (IPIC) methods (TD 8976) 5, 421 ; correction (Ann 22) 8, 562 LIFO:

Price indexes used by department

26 CFR Parts 1, 31, 46, and 301; miscellaneous federal tax matters; correction of language referring taxpayers to the IRS Internet site for several proposed regulations (Ann 30) 11, 632 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 1.197–0, revised; 1.197–2, amended; 1.338–0, –1, amended; 1.338–11, added; 1.381(c)(22)–1, amended; 1.1060–1, amended; application of section 338 to insurance companies (REG–118861–00) 12, 651

stores for:

terrorist attack for:

Tentative carryback adjustments; post

ponement of time to apply (Notice 15) 8, 548 Disclosure of return information, author

ity for other agencies to redisclose (TD 8968) 2, 274 ; (REG–105344–01) 2, 302 ; correction (Ann 7) 5, 459

November 2001 (RR 4) 4, 389 December 2001 (RR 7) 8, 543 January 2002 (RR 14) 12, 636 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 Major disaster and emergency areas list ing (RR 11) 10, 608 Materials and supplies, restaurant small

wares (RP 12) 3, 374

2002-13 I.R.B. vii April 1, 2002