INCOME TAX

Rev. Rul. 2003–24, page 557. Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 2002 and 2003. Rev. Rul. 92–19 supplemented in part.

Rev. Rul. 2003–26, page 563. Federal rates; adjusted federal rates; adjusted federal long- term rate and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for March 2003.

T.D. 9039, page 561. Final regulations under section 954 of the Code provide that gain or loss arising from certain commodities hedging transactions and currency gain or loss arising from certain interest-bearing liabilities do not constitute (or are not netted against) foreign personal holding company income. This treatment is implemented because the applicable commodities hedging transactions and interest-bearing liabilities typically offset transactions that do not generate foreign personal holding company income.

T.D. 9040, page 568. Final regulations under sections 48, 152, 611, 852, 6011, and 6903 of the Code provide rules designed to eliminate regulatory impediments to the electronic filing of Form 1040, U.S. In- dividual Income Tax Return .

Finding Lists begin on page ii.