INCOME TAX—Cont.

Extraterritorial income exclusion, changes to Form 8873 and its instructions (Ann 47) 29, 124 Foreign corporations, compliance initia tive (Notice 38) 27, 9 Foreign earned income from a restricted

country (Notice 52) 32, 296 Foreign trusts, Canadian retirement plan

trust reporting (Notice 57) 34, 397 Forms:

8655, Reporting Agent Authorization for Magnetic Tape/Electronic Filers, requirements (RP 69) 34, 403 8873, Extraterritorial Income Exclusion, 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 Insurance companies:

Foreign insurance companies, mini mum effectively connected net investment income (RP 70) 34, 406 Life insurance companies, variable

contracts (RR 91) 33, 347 Life insurance contracts, change in

benefits (RR 95) 33, 358 Interest:

Deductibility, note-forward contract units (RR 97) 34, 380 Investment:

Federal short-term, mid-term, and

long-term rates for:

July 2003 (RR 71) 27, 1 August 2003 (RR 94) 33, 357 Inventory:

LIFO, price indexes used by depart ment stores for:

May 2003 (RR 87) 29, 82 June 2003 (RR 100) 34, 385 Valuation, acquired in liquidation of

lump sum purchase (RP 51) 29, 121 Lease strips:

Reallocation of income and deductions

among unrelated parties (RR 96) 34, 386 Tax consequences (Notice 55) 34, 395 Marginal production rates, 2003 (Notice

44. 28, 52