INCOME TAX— Cont.

26 CFR 1.62–2, amended; 1.274–5, amended; substantiation of incidental expenses (REG–141832–02) 48, 921 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, 182 26 CFR 1.302–2(c), removed 1.302–5, added; 1.304–1, revised; 1.304–2, –3, –5, amended; 1.304–6, added; 1.704–1, amended; 1.861–12, added; 1.861–12T, amended; 1.1371–1, added; 1.1374–5(a), –10(a), revised; 1.1502–13, –19, revised; redemptions taxable as dividends (REG– 150313–01) 44, 777 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 1.367(e)–2, amended; outbound liquidations to foreign corporations (REG–127380–02) 50, 969 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

ments, loans (RR 80) 49, 925 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

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

2003–1 I.R.B. xi January 6, 2003