INCOME TAX— Cont.

Viatical settlement providers, licensing

Unit livestock price method (TD 9019)

(RR 82) 51, 978 Interest:

Bank deposit interest paid to nonresi

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

Federal short-term, mid-term, and

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

(RP 61) 39, 616 Outbound liquidations to foreign corpora

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 December 2002 (RR 81) 49, 928 Rates:

tions (REG–127380–02) 50, 969 Partnerships:

Underpayments and overpayments,

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,

quarter beginning:

October 1, 2002 (RR 59) 38, 557 January 1, 2003 (RR 70) 50, 958 Inventory:

LIFO, price indexes used by depart

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

66. 42, 724 Practice before the Internal Revenue Ser vice (TD 9011) 33, 356 Presidentially-declared disaster or combat

zone, reason for postponement of certain acts (RP 71) 46, 850 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 ; (Ann 104) 45, 836 ; (Ann 107) 48, 923 Proposed Regulations:

ment 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 September 2002 (RR 77)

45, 806 October 2002 (RR 87) 52, 989 Joint return, relief from joint and several

liability (TD 9003) 32, 294 ; correction (Ann 83) 38, 564 Like-kind exchanges, property held for

productive use or investment (RR 83) 49, 927 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 Medical expenses, advance reimburse