INCOME TAX—Cont.

Requirements:

For qualified tuition and related

expenses under section 6059S, filing information returns on magnetic media (TD 9029) 6, 403 Under sections 6041A and 6050M

(RR 66) 26, 1115 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 June 2003 (RR 60) 23, 987 Rates:

Farm real property, special use

value (RR 53) 22, 969 Underpayments and overpayments,

quarter beginning:

April 1, 2003 (RR 30) 13, 659 July 1, 2003 (RR 63) 25, 1037

July 7, 2003 xi 2003–27 I.R.B.