EXEMPT ORGANIZATIONS

corporate assets under section 338, new Form 8883 (Ann 2) 3, 301 Cost-share payments, Agricultural Man agement Assistance Program (AMA) (RR 15) 4, 302 Costa Rican withholding taxes, noncredit

2. 2, 251

age interest rate for:

January 2003 (Notice 7) 4, 310 Individual retirement arrangements:

ability (RR 8) 3, 290 Credits:

Deemed IRAs (RP 13) 4, 317 Required minimum distributions

Advance letter rulings and determination

letters, areas which will not be issued from Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 113 Dissolution clause requirements for sec tion 501(c)(3) entities seeking a section 115(1) letter ruling (RP 12) 4, 316

Low-income housing credit:

amounts for the period:

Satisfactory bond, “bond factor”

(Notice 3) 2, 258

January through March 2003 (RR

2003–5 I.R.B. iv February 3, 2003