INCOME TAX— Cont. — Internal Revenue Bulletin 2002-22

Credits:

Interest:

Investment:

Low-income housing credit:

Extension for filing Form 1042-S (Ann

Resident population estimates, 2002

13, 702 Forms:

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

January 2002 (RR 2), 271 ;

Federal short-term, mid-term, and

long-term rates for:

amounts for the period:

January through March 2002 (RR

9, 564 April through June 2002 (RR 24)

1040, electronic filing, elimination of regulatory impediments (TD 8989) 20, 920 ; (REG–107184–00) 20, 967 1042-S, reporting to nonresident aliens, withholding agents, filing extension (Ann 34) 13, 702 1098–E, filing requirements (TD 8992) 21, 981 1098–T, filing requirements (REG– 161424–01) 21, 1010 8850, electronic submission (Ann 44) 17, 809 8851, Summary of Archer MSAs, updated information (Ann 52) 19, 919 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 Gross income, transfers of property inci dent to divorce (RR 22) 19, 849 Guidance priority list, comments (Notice

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

correction (Ann 13) 7, 540 February 2002 (RR 5) 6, 461 March 2002 (RR 10) 10, 616 April 2002 (RR 17) 14, 716 May 2002 (RR 25) 19, 904 Rates:

19, 848 Tax-exempt bond financing (RR 21)

17, 793 New markets tax credit (TD 8971)

Farm real property, special use

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

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

value (RR 26) 19, 906 Underpayments and overpayments,

quarter beginning:

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,

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:

Price indexes used by department

stores for:

terrorist attack for:

Tentative carryback adjustments; post

triation, correction (Ann 5) 4, 420 Information reporting:

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 Electronic and magnetic filing, specifica tions for questionable Forms W-4, updated information (Ann 26) 11, 629 Electronic filing of Form 1040, elimina tion of regulatory impediments (TD 8989) 20, 920 ; (REG–107184–00) 20, 967 Enrolled agent renewal (Ann 41) 14, 739 Entity classification election, relief (RP

6, 490 Equity options with flexible terms (TD

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

wares (RP 12) 3, 374

Payments of interest on qualified edu cation loans, magnetic media filing requirements (TD 8992) 21, 981 Qualified tuition and related expenses,

magnetic media filing requirements (REG–161424–01) 21, 1010 Insurance companies:

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

November 2001 (RR 4) 4, 389 December 2001 (RR 7) 8, 543 January 2002 (RR 14) 12, 636 February 2002 (RR 18) 16, 779 March 2002 (RR 29) 20, 940 Letter rulings, Determination letters, and

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

1, 1 Levy restrictions during installment

agreements (REG–104762–00) 18, 825 Life insurance companies, suspension of

filing Form 8390 in 2002 and 2003 (Notice 33) 21, 989 Like-kind exchanges, definition of dis qualified person (TD 8982) 8, 544 Lookback period, pendency of a prior

bankruptcy petition (CD 2074) 20, 954 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

20, 947

2002–22 I.R.B. ix June 3, 2002