INCOME TAX—Cont.

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

Cable television systems, depreciation

(RP 63) 32, 304 LIFO, automatic consent (RP 45) 27,

11 Uniform capitalization (Notice 59) 35,

429 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 Partnerships, variable annuity or life in surance contracts (RR 92) 33, 350 Penalties, requirements for waiver of information reporting penalties (REG–141669–02) 34, 408 Proposed Regulations:

26 CFR 1.41–0, –6, amended; credit for increasing research activities (REG–133791–02) 35, 493 26 CFR 1.42–6, –8, –12, –14, amended; section 42 carryover and stacking rule amendments (REG-131997–02) 33, 366 26 CFR 1.83–7, amended; transfers of compensatory options (REG-116914–03) 32, 338 26 CFR 1.141–0, –12, –15, –16, amended; 1.142–0, –2, amended; remedial actions for tax-exempt bonds (REG–132483–03) 34, 410 26 CFR 1.358–7, added; 1.704–1, –2, amended; 1.705–1, amended; 1.752–0, amended; 1.752–1, –5, amended; 1.752–6, –7, added; assumption of partner liabilities (REG–106736–00) 28, 60 26 CFR 1.421–1 through –7, removed; 1.421–7 redesignated as 1.421–1 and amended; 1.421–8 redesignated as 1.421–2 and amended; 1.422–1, –2, –4, –5, added; 1.422–4, removed; 1.422–5 redesignated as 1.422–3; 1.423–1, –2, amended; 1.425–1 redesignated as 1.424–1 and amended; 1.6039–1, removed; 1.6039–2 redesignated as 1.6039–1 and revised; statutory options (REG–122917–02) 27, 15