INCOME TAX—Cont.

Assumption of a partner’s liabilities not accounted for under section 752(a) and (b) (TD 9062) 28, 46 ; (REG-106736–00) 28, 60 Backup withholding rate, reduced for

amounts paid after December 31, 2002 (Ann 45) 28, 73 Compliance initiative, nonresident aliens

and foreign corporations (Notice 38) 27, 9 Controlled foreign corporations, insur ance business treated as a domestic corporation (RP 47) 28, 55 Corporations:

Spin-offs, stock distributions:

Acquisition by an unrelated corpo ration (RR 79) 29, 80 Requests for letter ruling or deter mination letter (RP 48) 29, 86 Separation of two different busi nesses within the same corporate group:

To concentrate on one business

(RR 74) 29, 77 To resolve capital allocation problem (RR 75) 29, 79 Credits:

Enhanced oil recovery credit, 2003 in flation adjustment (Notice 43) 28, 50 Low-income housing credit; commu nity service facility under section 42(d)(4)(C) of the Code (RR 77) 29, 75 Nonconventional source fuel credit,

qualified fuels under section 29(c)(1)(C), solid fuel from coal, suspended private letter rulings (Ann 46) 30, 222 Deductions, limitations of section 277

membership organizations (RR 73) 28, 44 Depreciation of assets owned by a utility,

used in the general business operations, asset class for (RR 81) 30, 126 Disaster relief for September 11, 2001,

terrorist attack for:

Additional first year depreciation, au tomatic extension (RP 50) 29, 119 Depreciation and mid-quarter conven tion relief, automatic extension of time to make election (Notice 45) 29, 86 Disciplinary actions involving attorneys,

certified public accountants, enrolled agents, and enrolled actuaries (Ann 50) 30, 222