INCOME TAX— Cont.

Capitalized costs, impact fees (RR 9) 10,

614 Charitable contributions, substantiation

requirements relief (Notice 25) 15, 743 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

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 Electronic and magnetic filing, specifica tions for questionable Forms W-4, updated information (Ann 26) 11, 629 Enrolled agent renewal (Ann 41) 14, 739 Entity classification election, relief (RP

15. 6, 490 Extension for filing Form 1042-S (Ann

16. 13, 702 Forms:

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

Low-income housing credit:

Resident population estimates, 2002

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

amounts for the period: January through March 2002 (RR 8) 9, 564 Tax-exempt bond financing (RR 21)

1042-S, reporting to nonresident aliens, withholding agents, filing extension (Ann 34) 13, 702 8850, electronic submission (Ann 44) 17, 809 Frequent flyer miles attributable to busi ness or official travel (Ann 18) 10, 621 Gain recognition, section 469 (Notice 29)

17, 797 Golden parachute payments (REG–

209114–90) 9, 576 Guidance priority list, comments (Notice

22. 14, 731 Hedging transactions (TD 8985) 14, 707 Home-based business tax avoidance

schemes (Ann 48) 17, 809 Industry Issue Resolution (IIR) Program,

establishment for resolution of tax issues (Notice 20) 17, 796 Inflation-adjusted items for 2001, expa

17, 793 New markets tax credit (TD 8971)

Accounting, unit livestock price method

(REG–125626–01) 9, 604 Advance letter rulings and determination

3, 308 ; correction (Ann 20) 8, 561 ; (REG–119436–01) 3, 377 Nonconventional source fuel credit,

January 2002 (RR 2), 271 ;

letters, areas which will not be issued from:

Associates Chief Counsel and Division

Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 117 Associate Chief Counsel (Interna

inflation adjustment factor, reference price for CY 2001 (Notice 30) 17, 797 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,

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

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

tional) (RP 7) 1, 249 Advance Pricing Agreement (APA) pro gram for 2001 (Ann 40) 15, 747 Agent, definition for certain purposes

(REG–120135–01) 8, 552 Allocation of loss with respect to stock

and other personal property (TD 8973) 4, 391 ; correction (Ann 14) 7, 540 Application of partial undesignated pay ments to assessed tax, penalty, and interest (RP 26) 15, 746 Automobile owners and lessees, determi nation of correct tax liability, 2002 inflation adjustment (RP 14) 5, 450 Averaging of farm income (TD 8972) 5,

ponement of time to apply (Notice 15) 8, 548

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

Investment:

Federal short-term, mid-term, and

long-term rates for:

terrorist attack for:

Tentative carryback adjustments; post

correction (Ann 13) 7, 540 February 2002 (RR 5) 6, 461 March 2002 (RR 10) 10, 616 April 2002 (RR 17) 14, 716

443 ; correction (Ann 23) 8, 563

May 6, 2002 vii 2002–18 I.R.B.