INCOME TAX

Accident and health plans, amounts

received (RR 58) 38, 541 Alternative identifying number of income

tax return preparer (TD 9014) 35, 429 Appeals:

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

Arbitration procedures, extension of

test (Ann 60) 26, 28 Mediation procedure (RP 44) 26, 10 Settlement initiative for section 302/

318 basis-shifting transactions (Ann 97) 43, 757 Termination of settlement initiative for

Enhanced oil recovery credit, 2002

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

Carryovers to qualified states, 2002

National Pool (RP 56) 36, 483 Rental assistance payments (RR 65)

43, 729 Satisfactory bond, “bond factor”

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

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 Foreign insurance companies, minimum

effectively connected net investment income (RP 58) 40, 644 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:

corporate owned life insurance (COLI) cases (Ann 96) 43, 756 Archer MSAs, 2002 not a cut-off year

(Ann 90) 40, 684 Business and traveling expenses, per

diem allowances, 2003 (RP 63) 41, 691 Capital gains and losses (Notice 58) 35,

432 Capital gains, qualified empowerment

zone (QEZ) asset (RP 62) 40, 682 Classification of newly formed entity (RP

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

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–

amounts for the period:

July through September 2002 (RR 51) 33, 327 New markets tax credit, other federal

long-term rates for:

July 2002 (RR 40) 27, 30

Investment trusts (REG–106871–00)

30, 190 Payments made on behalf of another

33, 349 Consolidated income tax return:

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

tax benefits (Notice 64) 41, 690 Definition of income tax return preparer,

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

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

2002 (Notice 62) 39, 574 Designation of persons before whom a

summoned person shall appear (TD 9015) 40, 642 ; (REG–134026–02) 40, 684 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

248110–96) 26, 19 Interest:

Bank deposit interest paid to nonresi

dated group, substitute agent, tentative carryback adjustments (TD 9002) 29, 120 Contingent liability tax shelter cases,

Federal short-term, mid-term, and

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

settlement (RP 67) 43, 733

of Agriculture (TD 9001) 29, 128

2002–44 I.R.B. vii November 4, 2002