INCOME TAX—Cont.

Obsolete rulings (RR 67) 26, 1119 Offshore Voluntary Compliance Initiative

(RP 11) 4, 311 Partnerships:

Allocation of basis adjustments among

partnership assets (TD 9059) 26, 1109 Application of small partnership

exception to exempt organizations and foreign corporations (RR 69) 26, 1118 Basis adjustments upon the sale of a

corporate partner’s stock (TD 9049) 14, 685 Like-kind exchanges, transaction

straddling two taxable years, tax consequences (RR 56) 23, 985 Regulated investment companies (RP

32. 16, 803 Section 6038, returns required with

respect to controlled foreign partnerships (TD 9033) 7, 483 ; (REG– 124069–02) 7, 488 Payment card transactions, optional pro cedures for reporting requirements under sections 6041 and 6041A (Notice 37) 26, 1121 Practice before the Internal Revenue Ser vice (Ann 5) 5, 397 Pre-Filing Agreement Program, annual

report for CY 2002, Large and MidSize Business Division (Ann 43) 26, 1139 Presidentially declared disaster or combat

zone:

Combat zone personnel, tax relief

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

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

list (RR 29) 11, 587 Private activity bonds:

2003 population figures used for calculation (Notice 16) 10, 575 Application of tests under section 141

to refunding issues (REG–113007– 99) 23, 1004 Private foundations, organizations now

classified as (Ann 10) 7, 490 ; (Ann 14) 11, 603 ; (Ann 20) 15, 750 ; (Ann 28) 19, 899 ; (Ann 31) 20, 930 ; (Ann 34) 21, 953 ; (Ann 39) 24, 1030 ; (Ann 42) 25, 1104