INCOME TAX— Cont.

26 CFR 1.337(d)–2, amended; 1.1502– 20, amended; loss limitation rules (REG–123305–02) 26, 26 ; correction (Ann 69) 31, 283 26 CFR 1.482–0, –1, –5, –7, amended; compensatory stock options in qualified cost sharing arrangements (REG–106359–02) 34, 405 26 CFR 1.671–4, amended; 1.671–5, added; 1.6041–9, added; 1.6042–5, added; 1.6045–1, amended; 1.6049–4, –5, amended; 1.6050N–2, added; 301.6109–1, amended; 602.101, amended; reporting for widely held fixed investment trusts (REG–106871–00) 30, 190 26 CFR 1.807–2, added; 1.811–3, added; 1.812–9, added; 1.817A–0, –1, added; guidance regarding modified guaranteed contracts (REG– 248110–96) 26, 19 26 CFR 1.897 –1, –2, –3, –5T, –6T, amended; 1.897–5, added; 1.1445–1 through –6, amended; 1.1445–9T, removed; 301.6109–1, amended; use of taxpayer identifying numbers on submissions under sections 897 and 1445 (REG–106876–00) 34, 392 26 CFR 1.1502–21, amended; carryback of consolidated net operating losses to separate return years (REG–122564–02) 26, 25 26 CFR 1.1503–2, amended; dual consolidated loss recapture events (REG–106879–00) 34, 402 26 CFR 1.6011–4, amended; 301.6111–2, amended; modification of tax shelter rules III (REG– 103735–00, REG–110311–98) 28, 109 26 CFR 1.6041–1(a)(1)(ii), –3, amended; 1.6045–5, added; reporting of gross proceeds payments to attorneys (REG–126024–01) 27, 64 26 CFR 1.6049–4, –6, –8, revised; 31.3406(g)–1, revised; guidance on reporting of deposit interest paid to nonresident aliens (REG–133254– 02) 34, 412 26 CFR 1.6050P–0, –1, amended; 1.6050P–2, added; guidance regarding cancellation of indebtedness (REG–107524–00) 28, 110

July through September 2002

(RR 51) 33, 327 Definition of income tax return preparer,

low-income taxpayer clinics (REG– 115285–01) 27, 62 Depreciation, income forecast method

(REG–103823–99) 27, 44 Disclosure of return information, Census

of Agriculture (TD 9001) 29, 128 Domestic reverse hybrid entity, eligibility

for treaty benefits (TD 8999) 28, 78 ; correction (Ann 71) 32, 323 Dual consolidated loss recapture events

(REG–106879–00) 34, 402 Entity classification rules (TD 9012)

34, 389 “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 Guaranteed annuity and lead unitrust

interests, definition (REG–115781–01) 33, 380 Health reimbursement arrangements

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

May 2002 (RR 47) 29, 119 June 2002 (RR 52) 34, 388 Joint return, relief from joint and several

liability (TD 9003) 32, 294 Loss limitation rules (TD 8998) 26, 1 ;

(REG–123305–02) 26, 26 ; correction (Ann 69) 31, 283 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 Partnerships:

Straddle tax shelter (Notice 50) 28, 98 Taxable year, foreign and tax-exempt

partners (TD 9009) 33, 328 Practice before the Internal Revenue Ser vice (TD 9011) 33, 356 Private foundations, organizations now

classified as (Ann 64) 27, 72 ; (Ann 66) 29, 183 ; (Ann 70) 31, 284 ; (Ann 72) 32, 323 ; (Ann 75) 34, 416 Proposed Regulations:

Investment trusts (REG–106871–00)

30, 190 Payments made on behalf of another

person, to joint payees, and of gross proceeds from sales involving investment advisors (TD 9010) 33, 341 Information returns, discharges of indebt edness (REG–107524–00) 28, 110 Insurance company interest rates (REG–

248110–96) 26, 19 Interest:

Bank deposit interest paid to nonresi

dent aliens (REG–133254–02) 34, 412 Investment:

Federal short-term, mid-term, and

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 26 CFR 1.167(n)–0 through –7, added; guidance on cost recovery under the income forecast method (REG– 103823–99) 27, 44 26 CFR 1.170A–6, amended; definition of guaranteed annuity and lead unitrust interests (REG–115781–01) 33, 380 26 CFR 1.280G–1; golden parachute payments; correction (Ann 65) 29, 181

long-term rates for:

July 2002 (RR 40) 27, 30 August 2002 (RR 48) 31, 239

September 3, 2002 vi 2002–35 I.R.B.