INCOME TAX— Cont.

26 CFR 1.883–0 through –5, added; exclusions from gross income of foreign corporations (REG–136311– 01) 36, 485 ; correction (Ann 94) 42, 727 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 26 CFR 31.3406(d)–5, revised; 301.6724–1, amended; receipt of multiple notices with respect to incorrect taxpayer identification numbers (REG–116644–01) 31, 268 26 CFR 301.7602–1, revised; designated IRS officer or employee under section 7602(a)(2) of the Internal Revenue Code (REG–134026–02) 40, 684 26 CFR 301.7701–15, amended; lowincome taxpayer clinics--definition of income tax return preparer (REG– 115285–01) 27, 62 Public hearings, correction of dates

August 2002 (RR 48) 31, 239 September 2002 (RR 53) 35, 427 October 2002 (RR 61) 40, 639 Rates:

Underpayments and overpayments,

quarter beginning:

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

LIFO:

Price indexes used by department

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 ; (Ann 77) 35, 471 ; (Ann 80) 36, 515 ; (Ann 88) 38, 564 Proposed Regulations:

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 ; correction (Ann 79) 36, 515 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 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 ; correction (Ann 81) 37, 533 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

stores for:

May 2002 (RR 47) 29, 119 June 2002 (RR 52) 34, 388 July 2002 (RR 57) 37, 526 August 2002 (RR 64) 41, 688 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:

Automatic consent to change certain

methods of accounting (RP 54) 35, 432 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 Optional standard mileage rates for 2003

(RP 61) 39, 616 Partnerships:

Mergers and divisions (Ann 89) 39, 626 Optional election to make monthly

section 706(a) computations (RP 68) 43, 753 Straddle tax shelter (Notice 50) 28, 98 Taxable year, foreign and tax-exempt

partners (TD 9009) 33, 328 Withholding tax on nonresident aliens,

Qualified Intermediaries (Notice 66) 42, 715 Passive activity losses and credits, limita tions (TD 9013) 38, 542 Penalties, substantial understatement (RP

66. 42, 724 correction of dates and locations (Ann

67. 30, 237 November 4, 2002 viii 2002–44 I.R.B.

68. 42, 724

and/or locations (Ann 67) 30, 237 Public hearings for proposed regulations,