INCOME TAX—Cont.

Charitable remainder annuity trusts:

Inter vivos:

For a term of years (RP 54) 31, 236 For one measuring life (RP 53) 31,

230 With concurrent and consecutive in terests for two measuring lives (RP 56) 31, 249 With consecutive interests for two

measuring lives (RP 55) 31, 242 Testamentary:

For a term of years (RP 58) 31, 262 For one measuring life (RP 57) 31,

257 With concurrent and consecutive in terests for two measuring lives (RP 60) 31, 274 With consecutive interests for two

measuring lives (RP 59) 31, 268 Child’s attainment of an age (RR 72) 33,

346 Common trust fund, listed transaction,

straddle, tax shelter (Notice 54) 33, 363 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 Treatment of foreign stapled entity un der section 269B as domestic (Notice 50) 32, 295 Credits:

Enhanced oil recovery credit, 2003 in flation adjustment (Notice 43) 28, 50 Increasing research activities credit,

aggregate computation and allocation (REG–133791–02) 35, 493 Low-income housing credit:

Carryovers to qualified states, 2003

National Pool (RP 67) 34, 397