INCOME TAX

Rev. Rul. 2002–65, page 729. Low-income housing tax credit. This ruling advises taxpayers that rental assistance payments made to a building owner on behalf or in respect of a tenant under the Rent Supple- ment Payment program or the Rental Assistance Payments program are not grants made with respect to a building or its operation under section 42(d)(5) of the Code.

Notice 2002–69, page 730. This notice provides interim guidance for determining interest rates and foreign loss payment patterns for certain foreign insurance companies under section 954(i) of the Code. Comments are requested by March 28, 2003.

Rev. Proc. 2002–67, page 733. This document provides procedures for taxpayers who elect to participate in a settlement initiative aimed at resolving tax shelter cases involving “contingent liability transactions” that are the

Finding Lists begin on page ii.