INCOME TAX— Cont.

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 1.355–0, amended; 1.355–7, added; recognition of gain on certain distributions of stock or securities in connection with an acquisition (REG–163892–01) 20, 968 26 CFR 1.471–6, amended; unit livestock price method (REG–125626– 01) 9, 604 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 1.874–1, 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 1.6050S–0, amended; 301.6011–2, amended; information reporting for qualified tuition and related expenses, magnetic media filing requirements for information returns (REG–161424–01) 21, 1010 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

als and supplies method (Notice 14) 8, 547 Cash receipts and disbursements

method (Ann 45) 18, 833 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 Taxable year of inclusion (RP 36) 21,

993 Miscellaneous federal tax matters, correc tion of language referring taxpayers to the IRS Internet site for several proposed regulations (Ann 30) 11, 632 Mortgage bonds and credit certificates,

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

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

lien (TD 8979) 6, 466 Notional principal contract:

Contingent and noncontingent nonpe riodic payment (RR 30) 21, 971 Nonperiodic payment, listed transac

tion (Notice 35) 21, 992 Obligations of state and local govern ments, refunding issue (REG–165706– 01) 16, 787 Partnerships:

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

section 706(a) computations (RP 16) 9, 572

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 1.48–12, revised; 1.152–3, revised; 1.611–3, revised; 1.852–9, revised; 301.6011–1, revised; 301.6903–1(b), added; guidance necessary to facilitate electronic tax administration (REG–107184–00) 20, 967 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 1.141–5, amended; 1.148–1, revised; arbitrage and private activity restrictions applicable to taxexempt bonds issued by state and local governments, investment-type property (prepayment), private loan (prepayment) (REG–105369–00) 18, 828 26 CFR 1.150–1, amended; obligations of states and political subdivisions (REG–165706–01) 16, 787 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

June 3, 2002 x 2002–22 I.R.B.