INCOME TAX—Cont.

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 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

accident year (RP 18) 6, 439 Interest:

Fair market value method of appor tionment of interest expense, documentation and information for using (RP 37) 21, 950 Investment:

Federal short-term, mid-term, and

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 May 2003 (RR 45) 19, 876 Rates:

Underpayments and overpayments,

quarter beginning:

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

LIFO, price indexes used by depart ment stores for:

November 2002 (RR 9) 4, 303 December 2002 (RR 21) 8, 509 January 2003 (RR 33) 13, 642 February 2003 (RR 42) 16, 754 March 2003 (RR 50) 21, 944