INCOME TAX— Cont. — Internal Revenue Bulletin 2002-26

Associates Chief Counsel and Division

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

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

Credits:

Electronic and magnetic filing, specifica

Low-income housing credit:

tions for:

Resident population estimates, 2002

Forms 1098, 1099, 5498, and W–2G

(RP 34) 25, 1205 Questionable Forms W–4, updated

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 Arbitrage and private activity restrictions,

investment-type property (prepayment), private loan (prepayment) (REG– 105369–00) 18, 828 Automobile owners and lessees, determi nation of correct tax liability, 2002 inflation adjustment (RP 14) 5, 450 Averaging of farm income (TD 8972) 5,

443 ; correction (Ann 23) 8, 563 Bonds, tax and revenue anticipation, safe

harbor (RP 31) 19, 916 Cafeteria plan elections (RR 27) 20, 925 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

amounts for the period:

January through March 2002 (RR

9, 564 April through June 2002 (RR 24)

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
20, 947 ESBT, electing small business trusts,

deferral entity (TD 8994) 23, 1078 Extension for filing Form 1042-S (Ann

13, 702 Foreign partnership and trust withholding

and reporting obligations, proposed guidance (Notice 41) 24, 1153 Foreign personal holding company

income, gain or loss from commodities hedging transactions and interestbearing liabilities (REG–154920–01) 22, 1060 Forms:

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

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

17, 793 New markets tax credit (TD 8971)

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

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

9, 567 Consolidated returns:

Loss disallowance, duplicated loss

(Notice 11) 7, 526 ; (Notice 18) 12, 644 Waiver on ban on reconsolidation after

credit, 2002 inflation adjustment (Notice 39) 25, 1204 Damage actions for unlawful collections

(REG–107366–00) 12, 645 Dealers in securities futures contracts, let ter rulings (RP 11) 7, 526 Debt instruments, annuity contracts

issued by insurance companies (TD 8993) 22, 1026 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,

disaffiliation (RP 32) 20, 959 Contingent convertible debt instruments:

terrorist attack for:

Bond method (RR 31) 22, 1023 Request for comments (Notice 36)

22, 1029 Contributions by employer to accident

and health plans (RR 3) 3, 316 Corporations, distributions of stock or

Affected taxpayers, from interest and

penalties (Notice 40) 24, 1152 Tentative carryback adjustments; post

14, 731

securities in connection with an acquisition, recognition of gain (TD 8988) 20, 929 ; (REG–163892–01) 20, 968

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

2002–26 I.R.B. x July 1, 2002