INCOME TAX— Cont.

Hedging transactions (TD 8985) 14, 707 ;

(Ann 55) 23, 1125 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

LIFO:

To the cash method and the materi

Price indexes used by department

als and supplies method (Notice 14) 8, 548 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 approval of the Commissioner

for accounting period charges (RP 39) 22, 1046 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,

stores for:

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

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

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

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 Motor vehicles (hybrid), clean-fuel

vehicle property (RP 42) 24, 1188 Net operating losses, 5-year carryback

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

Investment:

Federal short-term, mid-term, 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 April 2002 (RR 37) 24, 1147 Letter rulings, Determination letters, and

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

1. 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 Long-term contract, mid-contract change

in taxpayer, method of accounting (TD 8995) 23, 1070 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 wares (RP 12) 3, 374 Medical expense deduction, weight-loss

(RP 40) 23, 1096 Notice and opportunity for hearing:

long-term rates for:

January 2002 (RR 2), 271 ;

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 June 2002 (RR 36) 24, 1148 Rates:

Additional first year depreciation (RP

33. 20, 963 Automatic approval, annual account

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

program (RR 19) 16, 778 Methods of accounting:

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

Farm real property, special use

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

ing periods:

Corporations (RP 37) 22, 1030 Flowthrough entities (RP 38) 22,

1037 Procedures to obtain Commission

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

quarter beginning:

April 1, 2002 (RR 13) 12, 637 July 1, 2002 (RR 33) 25, 1197 Inventory:

Automobile dealers, replacement cost

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

er’s approval to adopt, change, or retain (Ann 53) 22, 1063 Automatic consent to change:

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 Transactions involving long-term con

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

Cash receipts and disbursements

method (RP 28) 18, 815 Certain methods of accounting (RP

9. 3, 327 ; correction (Ann 17) 8, 561

tracts (Notice 37) 23, 1095 Patriots’ Day, filing date (Notice 12)

7, 526

July 1, 2002 xi 2002–26 I.R.B.