INCOME TAX—Cont. — Internal Revenue Bulletin 2003-27

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 ; cor rection (Ann 44) 26, 1144 April 2003 (RR 68) 26, 1108 Valuation of vehicle parts cores (RP

6, 445 Late election relief for S corporations (RP
23, 998 Leave-based donation programs (Notice
2, 257 Length-of-service award program (RR
19, 866 Letter rulings, determination letters and

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

1, 1 Levy restrictions during installment

agreements (TD 9027) 6, 413 Liabilities assumed in certain transactions

(Ann 37) 24, 1025 LIFO recapture installment payments

(Notice 4) 3, 294 Like-kind exchanges, LKE programs (RP

22, 971 Loss transactions, exceptions (RP 24) 11,

599 Low-income taxpayer clinics, income tax

return preparer (TD 9026) 5, 366 Medical expense deduction:

Cosmetic procedures (RR 57) 22, 959 Medicines, supplies, and equipment

(RR 58) 22, 959 Methods of accounting:

Adjustments (REG–142605–02) 23,

1010 Nonaccural experience (NAE) method

(Notice 12) 6, 422 Modified guaranteed contracts (TD 9058)

22, 962 Mortgage bonds and credit certificates,

median income figures—2003 (RP 29) 20, 917 Noncompensatory partnership options

(REG–103580–02) 9, 543