INCOME TAX— Cont.

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

Underpayments and overpayments,

quarter beginning:

Arbitration procedures, extension of

248110–96) 26, 19 Interest:

test (Ann 60) 26, 28 Mediation procedure (RP 44) 26, 10 Capital gains and losses (Notice 58) 35,

432 Classification of newly formed entity (RP

59. 39, 615 Compromise of tax liabilities (TD 9007)

Bank deposit interest paid to nonresi

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

Federal short-term, mid-term, and

long-term rates for:

33, 349 Consolidated income tax return:

Agent for the group (RP 43) 28, 99 Common parent as agent for consoli

Depreciation, income forecast method

(REG–103823–99) 27, 44 ; correction (Ann 79) 36, 515 Designated private delivery services,

2002 (Notice 62) 39, 574 Disaster relief for September 11, 2001,

terrorist attacks; exclusion of gain from the sale or exchange of a taxpayer’s principal residence (Notice 60) 36, 482 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 Effective date of Rev. Proc. 2002–41

July 2002 (RR 40) 27, 30 August 2002 (RR 48) 31, 239 September 2002 (RR 53) 35,

dated group, substitute agent, tentative carryback adjustments (TD 9002) 29, 120 Corporations:

427 Rates:

(Notice 55) 36, 481 Entity classification rules (TD 9012)

October 1, 2002 (RR 59) 38, 557 Inventory:

Carryback of consolidated net operat ing losses to separate return years (TD 8997) 26, 6 ; correction (Ann 68) 31, 283 ; (REG–122564–02) 26, 25 Exclusions from gross income of for eign corporations (REG–136311– 01) 36, 485 Spin-offs, mergers and acquisitions

(RR 49) 32, 288 Treatment of a controlled foreign cor

LIFO:

Price indexes used by department

stores for:

poration’s distributive share of partnership income under subpart F (TD 9008) 33, 335 Credits:

Enhanced oil recovery credit, 2002

inflation adjustment (Notice 53) 30, 187 Increasing research activities credit

May 2002 (RR 47) 29, 119 June 2002 (RR 52) 34, 388 July 2002 (RR 57) 37, 526 Joint return, relief from joint and several

liability (TD 9003) 32, 294 ; correction (Ann 83) 38, 564 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:

(Notice 44) 27, 39 Low-income housing credit:

Automatic consent to change certain

methods of accounting (RP 54) 35, 432 Safe harbor method for premium

Carryovers to qualified states, 2002

National Pool (RP 56) 36, 483 Satisfactory bond, “bond factor”

34, 389 “Excepted sale” for information reporting

on Form 1099–B for certain sales of stock (RP 50) 29, 173 Extension of time to file, or for amending

the statement of information required under section 149(e) of the Code (RP 48) 37, 531 Forms:

1096, 1098, 1099, 5498, W–2G, and 1042–S, substitute form specifications (RP 57) 39, 575 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:

Investment trusts (REG–106871–00)

30, 190 Payments made on behalf of another

amounts for the period:

July through September 2002 (RR 51) 33, 327 Definition of income tax return preparer,

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 Optional standard mileage rates for 2003

(RP 61) 39, 616 Partnerships:

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

person, to joint payees, and of gross proceeds from sales involving investment advisors (TD 9010) 33, 341

Mergers and divisions (Ann 89) 39,

626

2002–40 I.R.B. vii October 7, 2002