INCOME TAX—Cont.

Associates Chief Counsel and Division

Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 113 Associate Chief Counsel (Interna

Earned income credit, update (TD

9045. 12, 610 Education tax credit (TD 9034) 7,

453 Foreign taxpayers, disallowance of

deductions and credits for failure to file timely return (TD 9043) 12, 611 Low-income housing credit:

Requirements for qualified tuition and

related expenses under section 6059S, filing information returns on magnetic media (TD 9029) 6, 403 Taxable stock transactions, corporate

reorganizations, brokers (Ann 11) 10, 585 Transition rules for acquisitions of

tional) (RP 7) 1, 233 ; correction (Ann 4) 5, 396 Basis of redeemed stock when a distribu tion in redemption of stock is treated as a dividend (Ann 9) 7, 490 Capitalization of amounts paid to acquire,

create, or enhance intangible assets (REG–125638–01) 5, 373 Census Bureau, disclosure of tax informa tion (TD 9037) 9, 535 Charitable contributions; patents (RR 28)

11, 594 Consolidated income tax return, common

parent as agent for consolidated group, substitute agent, tentative carryback adjustments (Ann 8) 6, 451 Constructive sales:

2003 population figures used for calculation (Notice 16) 10, 575 Satisfactory bond, “bond factor”

amounts for the period:

January through March 2003 (RR

control and substantial changes in capital structure (Ann 7) 6, 450 Innocent spouse relief, nonrequesting

spouse administrative appeal rights (RP 19) 5, 371 Insurance companies:

Corporate reorganization and mergers,

demutualization (RR 19) 7, 468 Determination of effectively connected

income of foreign insurance companies (RR 17) 6, 400 Interest rate tables (RR 24) 10, 557 Loss payment patterns and discount

factors for the 2002 accident year (RP 17) 6, 427 Recomputed differential earnings rate

for 2000 and the differential earnings rate for 2001 for mutual life insurance companies (RR 4) 2, 253 Salvage discount factors for the 2002

2. 2, 251 ; correction (RR 22) 8, 494 New markets tax credit (RR 20) 7,

Short sales, transition rule (RR 31) 13,

643 Treatment for appreciated financial

positions (RR 1) 3, 291 Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Contingent liability transaction cases, list

accident year (RP 18) 6, 439 Interest:

of arbitrators (Ann 3) 4, 361 Corporations:

Acquisitions, auto dealer expansion

(RR 18) 7, 467 Foreign tax credit limitation, dividends

from a noncontrolled section 902 corporation (Notice 5) 3, 294 S corporation, employee stock owner

Investment:

January 2003 (RR 5) 2, 254 February 2003 (RR 16) 6, 401 March 2003 (RR 26) 10, 563 Rates:

Federal short-term, mid-term, and

long-term rates for:

ship plan (ESOP):

Basis (RR 27) 11, 597 IRA rollovers and S corporation

465 ; extension of deadline (Notice 9) 5, 369 Disaster relief for taxpayers affected by

the September 11, 2001, terrorist attack, extension for estates (Ann 18) 13, 675 Disciplinary actions involving attorneys,

certified public accountants, enrolled agents, and enrolled actuaries (Ann 15) 11, 605 Disclosure of returns and return informa tion by other agencies (TD 9036) 9, 533 Election to treat trust as part of an estate

(TD 9032) 7, 471 Electronic tax administration, guidance to

facilitate (TD 9040) 10, 568 Estimated tax, application of the addition

to the tax for underpayment (RR 23) 8, 511 Exclusion of gain from the sale or

exchange of a principal residence (TD 9030) 8, 495 Family day care, deduction of business

expenses, standard meal rates (RP 22) 10, 577 Foreign personal holding company

income, commodities hedging and interest-bearing liabilities (TD 9039) 10, 561 Form 8883, Asset Allocation Statement

Under Section 338, new (Ann 2) 3, 301 Information reporting:

April 1, 2003 (RR 30) 13, 659 Inventory:

Underpayments and overpayments,

quarter beginning:

election (RP 23) 11, 599 Statutory mergers and consolidations

(TD 9038) 9, 524 ; (REG–126485– 01), 9 542 Transactions involving deemed sale of

November 2002 (RR 9) 4, 303 December 2002 (RR 21) 8, 509 January 2003 (RR 33) 13, 642 Valuation of vehicle parts cores (RP

LIFO, price indexes used by depart

ment stores for:

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

On Form 1099–B for securities futures

contracts (Notice 8) 4, 310 Payment card transactions, information

20. 6, 445 Leave-based donation programs (Notice

21. 2, 257 Letter rulings, determination letters and

ability (RR 8) 3, 290 Credits:

Adoption credit (Notice 15) 9, 540

reporting and backup withholding (REG–116641–01) 8, 518

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

1. 1, 1

2003–14 I.R.B. vi April 7, 2003