INCOME TAX—Cont.

Electronic and magnetic filing, specifica tions for Forms 1098, 1099, 5498, and W-2G (RP 52) 30, 134 Enhanced oil recovery credit, 2003 infla tion adjustment (Notice 43) 28, 50 Entity classification for certain foreign el igible entities (Notice 46) 28, 53 Extension of time, automatic extension

to file certain information returns and exempt organization returns (TD 9061) 27, 5 ; (REG-107618–02) 27, 13 Extraterritorial income exclusion, changes to Form 8873 and its instructions (Ann 47) 29, 124 Foreign corporations, compliance initia tive (Notice 38) 27, 9 Forms, 8873, Extraterritorial Income Ex clusion, changes to form and instructions (Ann 47) 29, 124 Government obligations, state and subdi visions:

Allocation deadline for private activity

bond state ceiling (Notice 41) 28, 49 Assignment deadline for private activ ity bond volume cap (Notice 42) 28, 49 Carryforward election of unused pri vate activity bond volume cap (RP 46) 28, 54 Interest:

Investment:

Federal short-term, mid-term, and

long-term rates for:

July 2003 (RR 71) 27, 1 Inventory:

LIFO, price indexes used by depart ment stores for:

May 2003 (RR 87) 29, 82 Valuation, acquired in liquidation of

lump sum purchase (RP 51) 29, 121 Marginal production rates, 2003 (Notice

44. 28, 52 Marginal properties, oil and gas produc tion, depletion, 2003 percentages (Notice 44) 28, 52 Methods of accounting, LIFO, automatic

consent (RP 45) 27, 11 New York Liberty Bonds, tax-exempt

bonds (Notice 40) 27, 10 Nonconventional source fuel credit, qual ified fuels under section 29(c)(1)(C), solid fuel from coal, suspended private letter rulings (Ann 46) 30, 222 Nonresident aliens, compliance initiative

(Notice 38) 27, 9