INCOME TAX—Cont.

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 Notarized statements of purchase under

section 1042 (REG–121122–03) 37, 550 Offers in compromise, submission and

processing (RP 71) 36, 517 Partnerships:

Diversification requirements for variable annuity, endowment, and life insurance contracts (REG–163974–02) 38, 595 Returns required with respect to con trolled foreign partnerships (TD 9065) 36, 515 Variable annuity or life insurance con tracts (RR 92) 33, 350 Payments in lieu of dividends, informa tion reporting for (Notice 67) 40, 752 Penalties, requirements for waiver of information reporting penalties (REG–141669–02) 34, 408 Private foundations, organizations now

classified as (Ann 57) 37, 555 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 1.108–7, added; 1.1017–1, amended; reduction of tax attributes due to discharge of indebtedness (REG-113112–03) 40, 760 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