INCOME TAX—Cont.

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 Forms:

1096, 1098, 1099, 5498, W–2G, and 1042S, substitute form specifications (RP 28) 16, 759 8023, extension to file election under section 338 for certain acquisitions (RP 33) 16, 803 8883, Asset Allocation Statement Under Section 338, new (Ann 2) 3, 301 Fuel costs, overrecovered (RR 39) 17,

Insurance companies:

November 2002 (RR 9) 4, 303 December 2002 (RR 21) 8, 509 January 2003 (RR 33) 13, 642 February 2003 (RR 42) 16, 754 Valuation of vehicle parts cores (RP

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

Noncompensatory partnership options

(REG–103580–02) 9, 543 Offshore Voluntary Compliance Initiative

respect to controlled foreign partnerships (TD 9033) 7, 483 ; (REG– 124069–02) 7, 488 Practice before the Internal Revenue Ser vice (Ann 5) 5, 397 Presidentially declared disaster or combat

(RP 11) 4, 311 Partnerships:

Basis adjustments upon the sale of a

corporate partner’s stock (TD 9049) 14, 685 Regulated investment companies (RP

32. 16, 803 Section 6038, returns required with

accident year (RP 18) 6, 439 Interest:

Investment:

Federal short-term, mid-term, and

zone:

Combat zone personnel, tax relief

(Notice 21) 17, 817 Gross income, disaster relief payments

(RR 12) 3, 283 Major disaster and emergency areas

long-term rates for:

January 2003 (RR 5) 2, 254 February 2003 (RR 16) 6, 401 March 2003 (RR 26) 10, 563 April 2003 (RR 35) 14, 687 Rates:

Underpayments and overpayments,

list (RR 29) 11, 587 Private activity bonds, 2003 population

figures used for calculation (Notice 16) 10, 575 Private foundations, organizations now

classified as (Ann 10) 7, 490 ; (Ann 14) 11, 603 ; (Ann 20) 15, 750 Proposed Regulations:

quarter beginning:

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

LIFO, price indexes used by depart

ment stores for:

811 Information reporting:

On Form 1099–B for securities futures

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

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

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

spouse administrative appeal rights (RP 19) 5, 371

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

21. 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 Levy restrictions during installment

agreements (TD 9027) 6, 413 LIFO recapture installment payments

(Notice 4) 3, 294 Loss transactions, exceptions (RP 24) 11,

599 Low-income taxpayer clinics, income tax

return preparer (TD 9026) 5, 366 Methods of accounting, nonaccrual expe

rience (NAE) method (Notice 12) 6, 422

26 CFR 1.46–6, amended; 1.168(i)–3 added; application of normalization accounting rules to balances of excess deferred income taxes and accumulated deferred investment tax credits of public utilities whose generation assets cease to be public utility property (REG–104385–01) 12, 634 26 CFR 1.61–8, revised; rents and royalties (REG–151043–02) 3, 300 26 CFR 1.121–3, amended; reduced maximum exclusion of gain from sale or exchange of principal residence (REG–138882–02) 8, 522 26 CFR 1.167(a)–3, amended; 1.263(a)–4, added; 1.446–5, added; guidance regarding deduction and capitalization of expenditures (REG–125638–01) 5, 373 26 CFR 1.302–5, 1.304–3; redemptions taxable as dividends (REG– 150313–01); correction (Ann 9) 7, 490

2003–18 I.R.B. viii May 5, 2003