INCOME TAX— Cont.

Satisfactory bond, “bond factor”

Forms:

June 2002 (RR 52) 34, 388 July 2002 (RR 57) 37, 526 August 2002 (RR 64) 41, 688 September 2002 (RR 77)

amounts for the period:

July through September 2002

(RR 51) 33, 327 October through December 2002

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:

45, 806 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:

(RR 72) 44, 759 New markets tax credit, other federal

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

of Agriculture (TD 9001) 29, 128 Domestic reverse hybrid entity, eligibility

for treaty benefits (TD 8999) 28, 78 ; correction (Ann 71) 32, 323 Dual consolidated loss recapture events

(REG–106879–00) 34, 402 ; correction (Ann 100) 44, 799 E-file Partnership Program, individual,

request for applications to participate in 2003 (Ann 101) 44, 800 Effective date of Rev. Proc. 2002–41

(Notice 55) 36, 481 Entity classification rules (TD 9012) 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

Investment trusts (REG–106871–00)

30, 190 Payments made on behalf of another

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 Unit livestock price method (TD 9019)

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 Institute on International Tax Issues (Ann

105. 46, 872 Insurance companies:

Certain reinsurance arrangements

47, 874 New York Liberty Zone, tax benefits

(Notice 42) 27, 36 Noncustomary services provided to ten ants of a REIT (RR 38) 26, 4 Notional principal contract, accounting

for gain or loss from a hedging transaction (RR 71) 44, 763 Optional standard mileage rates for 2003

(Notice 70) 44, 765 Interest rates (REG–248110–96)

26, 19 Interest:

Bank deposit interest paid to nonresi

(RP 61) 39, 616 Partnerships:

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

Federal short-term, mid-term, and

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,

long-term rates for:

July 2002 (RR 40) 27, 30 August 2002 (RR 48) 31, 239 September 2002 (RR 53)

35, 427 October 2002 (RR 61) 40, 639 November 2002 (RR 74) 45, 814 Rates:

Underpayments and overpayments,

Qualified Intermediaries (Notice 66) 42, 715 Passive activity losses and credits, limita tions (TD 9013) 38, 542 Passive foreign investment company

stock, mark to market election (REG– 112306–00) 44, 767 Penalties, substantial understatement (RP

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

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

LIFO, price indexes used by depart

quarter beginning:

ment stores for:

May 2002 (RR 47) 29, 119

66. 42, 724

2002–48 I.R.B. ix December 2, 2002