INCOME TAX— Cont.

Capital gains and losses (Notice 58)

Low-income housing credit:

Forms:

35, 432 Capital gains, qualified empowerment

zone (QEZ) asset (RP 62) 40, 682 Charitable contributions, transfer of used

vehicles (RR 67) 47, 873 Classification of newly formed entity (RP

59. 39, 615 Community property, classification for

federal tax purposes (RP 69) 45, 831 Compromise of tax liabilities (TD 9007)

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

Carryovers to qualified states, 2002

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

43, 729 Satisfactory bond, “bond factor”

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 Freedom of Information Act, Statement of

Procedural Rules (REG–251003–96) 49, 935 Golden parachute payments:

Excess payments (Ann 65) 29, 182 Valuation of options (RP 45) 27, 40 Gross income:

33, 349 Consolidated income tax return:

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

Advance payments, proposed revenue

procedure (Notice 79) 50, 964 Disaster relief payments (Notice 76)

dated group, substitute agent, tentative carryback adjustments (TD 9002) 29, 120 Consumer Price Index (CPI) adjustments:

Below-market loans under section

7872(g) for 2003 (RR 78) 48, 915 Certain loans under section 1274A for

2003 (RR 79) 48, 908 Corporations:

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 Indirect stock transfer (Notice 77) 52,

997 Reorganizations, mergers and acquisi tions, transfers to subsidiaries (RR 85) 52, 986 Spin-offs, mergers and acquisitions

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

48, 917 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:

Investment trusts (REG–106871–00)

30, 190 Payments made on behalf of another

person, to joint payees, and of gross proceeds from sales involving investment advisors (TD 9010) 33, 341 Taxable stock transactions, corporate

reorganizations, brokers (TD 9022) 48, 909 ; (REG–143321–02) 48, 922 ; correction (Ann 111) 50, 971 Information returns, discharges of indebt edness (REG–107524–00) 28, 110 Institute on International Tax Issues (Ann

105. 46, 872 Insurance companies:

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

for 2003 (RP 70) 46, 845 Credits:

Enhanced oil recovery credit, 2002

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

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

Certain reinsurance arrangements

(Notice 70) 44, 765 Composite method of accounting for

loss discounting (RP 74) 51, 980 Corporations, subsidiaries and insur ance subsidiaries, deductibility of pre miums (RR 90) 52, 985 Group captive, qualification, deduct ibility of premiums (RR 91) 52, 991 Interest rates (REG–248110–96)

26, 19 Parent corporation and insurance sub

sidiary, deductibility of premiums (RR 89) 52, 984

(Notice 44) 27, 39

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

January 6, 2003 x 2003–1 I.R.B.