INCOME TAX

Rev. Rul. 2002–61, page 639. Federal rates; adjusted federal rates; adjusted federal long- term rate and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for October 2002.

T.D. 9016, page 628. Final regulations under section 141 of the Code provide guidance to issuers of tax-exempt bonds in the application of the private business tests to output facilities and in the application of the special $15 million limitation for output facilities. These regulations also amend regulations issued on January 18, 2001.

Rev. Proc. 2002–58, page 644. This procedure provides the domestic asset/liability percentages and domestic investment yield percentages needed by foreign companies conducting insurance business in the United States to compute their minimum effectively connected net investment income.

Announcement 2002–90, page 684. For purposes of the Archer MSA pilot program under section 220(j)(2) of the Code, 2002 is not a cut-off year.

Announcement 2002–91, page 685. This announcement provides advance notice regarding guidance to issuers of tax-exempt bonds by describing rules the Service and the Treasury Department expect to issue in proposed regulations. This document provides guidance regarding taxexempt bonds that are issued for the government use portion of an output facility when that facility is used for both government and private business use.

Finding Lists begin on page ii. Index for July through September begins on page v.