GIFT TAX

Accident and health plans, amounts

Compromise of tax liabilities (TD 9007)

33, 349 Guaranteed annuity and lead unitrust

interests, definition (REG–115781–01) 33, 380 Net gift treatment under section 2519

(REG–123345–01) 32, 321 Practice before the Internal Revenue Ser

received (RR 58) 38, 541 Accounting periods:

(Notice 72) 46, 843 Alternative identifying number of income

tax return preparer (TD 9014) 35, 429 Annuity contracts, tax-free exchange (RR

Automatic approval (Notice 75)

47, 884 Changes in annual accounting period

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 ; correction (Ann 94) 42, 727 ; correction (Ann 102) 44, 802 Foreign loss payment patterns (Notice

69. 43, 730 Spin-offs, mergers and acquisitions

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

vice (TD 9011) 33, 356 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 25.2207A–1, amended; 25.2519–1, amended; net gift treatment under section 2519 (REG– 123345–01) 32, 321 26 CFR 25.2522(c)–3, amended; definition of guaranteed annuity and lead unitrust interests (REG– 115781–01) 33, 380 26 CFR 25.6011–4, added; tax shelter disclosure statements (REG– 103735–00) 45, 832

75. 45, 812 Appeals:

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

(Ann 90) 40, 684 Base period T-bill rate for 2002 (RR 68)

45, 808 Business expenses, lease-in/lease-out

transactions (RR 69) 44, 760 Business and traveling expenses, per

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

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

poration’s distributive share of partnership income under subpart F (TD 9008) 33, 335 Cost of living adjustments for inflation

Enhanced oil recovery credit, 2002

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

for 2003 (RP 70) 46, 845 Credits:

corporate owned life insurance

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

Carryovers to qualified states, 2002

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

43, 729

35, 432

December 2, 2002 viii 2002–48 I.R.B.