INCOME TAX— Cont.

“Excepted sale” for information reporting

on Form 1099–B for certain sales of stock (RP 50) 29, 173 Forms, 1099–B, information reporting for

certain sales of stock, exception (RP 50) 29, 173 Golden parachute payments:

Excess payments (Ann 65) 29, 181 Valuation of options (RP 45) 27, 40 Health reimbursement arrangements

(HRAs) (RR 41) 28, 75 ; (Notice 45) 28, 93 Information reporting, investment trusts

(REG–106871–00) 30, 190 Information returns, discharges of indebt edness (REG–107524–00) 28, 110 Insurance company interest rates (REG–

248110–96) 26, 19 Interest:

Investment:

Federal short-term, mid-term, and

long-term rates for:

July 2002 (RR 40) 27, 30 Inventory:

LIFO:

Price indexes used by department

stores for:

May 2002 (RR 47) 29, 119 Loss limitation rules (TD 8998) 26, 1 ;

(REG–123305–02) 26, 26 Marginal properties, oil and gas produc tion, depletion, 2002 percentages (Notice 54) 30, 189 Methods of accounting, safe harbor

method for premium acquisition expenses, non-life insurance companies (RP 46) 28, 105 New York Liberty Zone, tax benefits

(Notice 42) 27, 36 Noncustomary services provided to ten ants of a REIT (RR 38) 26, 4 Partnership straddle tax shelter (Notice

50. 28, 98 Private foundations, organizations now

classified as (Ann 64) 27, 72 ; (Ann 66) 29, 183 Proposed Regulations:

26 CFR 1.61–2, amended; 1.61–22, added; 1.83–1, –3, –6, amended; 1.301–1(q), added; 1.1402(a)–18, added; 1.7872–15, added; 31.3121(a), 31.3231(e), 31.3306(b), 31.3401(a), amended; split-dollar life insurance arrangements (REG– 164754–01) 30, 212