INCOME TAX— Cont.

Rates:

Underpayments and overpayments,

Mortgage bonds and credit certificates,

median income figures–2002 (RP 24) 17, 798 Notice and opportunity for hearing:

quarter beginning:

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

Automobile dealers, replacement cost

method of accounting (RP 17) 13, 676 Dollar-value LIFO and inventory price

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

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

lien (TD 8979) 6, 466 Obligations of state and local govern ments, refunding issue (REG–165706– 01) 16, 787 Partnerships:

Price indexes used by department

Basis adjustments upon the sale of a

corporate partner’s stock (TD 8986) 16, 780 ; (REG–167648–01) 16, 790 Form 1065 electronic filing waiver

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

stores for:

November 2001 (RR 4) 4, 389 December 2001 (RR 7) 8, 543 January 2002 (RR 14) 12, 636 February 2002 (RR 18) 16, 779 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 Loss limitation rules (TD 8984) 13, 668;

(REG–102740–02) 13, 701 Major disaster and emergency areas list ing (RR 11) 10, 608 Materials and supplies, restaurant small wares (RP 12) 3, 374 Medical expense deduction, weight-loss

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: