INCOME TAX— Cont.

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 26 CFR 1.280G–1, added; golden parachute payments (REG–209114– 90) 9, 576 26 CFR 1.337(d)–2, added; 1.1502– 20(i), added; 1.1502–32(b)(4)(v), added; loss limitation rules (REG– 102740–02) 13, 701 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 1.705–1, –2, amended; amendments to rules for determination of basis of partner’s interest, special rules (REG–167648–01) 16, 790 26 CFR 1.471–6, amended; unit livestock price method (REG–125626– 01) 9, 604 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

program (RR 19) 16, 778 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 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 ; correction (Ann 38) 14, 738 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 1.150–1, amended; obligations of states and political subdivisions (REG–165706–01) 16, 787

als and supplies method (Notice 14) 8, 547 Depreciation of tires, safe harbor

method, original tire capitalization method (RP 27) 17, 802 Involuntary changes, discussion of

issues (Ann 37) 13, 703 Prior consent, automatic consent to

changes in (RP 19) 13, 696 Service-imposed changes (RP 18) 13,

678 Miscellaneous federal tax matters, correc

tion of language referring taxpayers to the IRS Internet site for several proposed regulations (Ann 30) 11, 632

2002–18 I.R.B. viii May 6, 2002