INCOME TAX—Cont.

Forms: 8883, Asset Allocation Statement

Under Section 338, new (Ann 2) 3, 301 Information reporting on Form 1099–B

for securities futures contracts (Notice 8) 4, 310 Insurance companies, recomputed differ ential earnings rate for 2000 and the differential earnings rate for 2001 for mutual life insurance companies (RR 4) 2, 253 Interest:

Investment:

Federal short-term, mid-term, and

long-term rates for:

January 2003 (RR 5) 2, 254 Inventory:

LIFO, price indexes used by depart

ment stores for:

November 2002 (RR 9) 4, 303 Leave-based donation programs (Notice

1. 2, 257 Letter rulings, determination letters and

information letters issued by Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP

1. 1, 1 LIFO recapture installment payments

(Notice 4) 3, 294 Offshore Voluntary Compliance Initiative

(RP 11) 4, 311 Presidentially declared disaster, gross

income, disaster relief payments (RR 12) 3, 283 Proposed Regulations:

26 CFR 1.61–8, revised; rents and royalties (REG–151043–02) 3, 300 Qualified census tracts, issuers of quali fied mortgage bonds and mortgage credit certificates (RP 15) 4, 321 Rents and royalties, inclusion of advance

rentals in gross income (REG–151043– 02) 3, 300 Soil and Water Conservation Assistance

Program (SWCA) (RR 14) 4, 302 State tax refunds, accrual of income (RR

3. 2, 252 Technical advice to:

Directors and chiefs, appeals offices,

from Associates Chief Counsel and Divison Counsel/Associate Chief Counsel (TE/GE) (RP 2) 1, 76 IRS employees (RP 5) 1, 163 Trusts for minors, Indian Gaming Regula

tory Act (IGRA) (RP 14) 4, 319

February 3, 2003 v �������������������������������������� 3 - 60068/496-919 2003–5 I.R.B.