INCOME TAX—Cont.

Of assets owned by a utility, used in

the general business operations, asset class for (RR 81) 30, 126 Of vans and light trucks (TD 9069) 37,

Foreign earned income from a restricted

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

trust reporting (Notice 57) 34, 397 Forms:

October 1, 2003 (RR 104) 39,

525 ; (REG–138495–02) 37, 541 Designated summonses and related sum monses (REG–208199–91) 40, 756 Disaster relief for September 11, 2001,

ment stores for:

636 Investment-type property (prepayment);

private loan (prepayment) (TD 9085) 41, 775 Inventory:

LIFO, price indexes used by depart

terrorist attack for:

Additional first year depreciation, au tomatic extension (RP 50) 29, 119 Depreciation and mid-quarter conven

1099–B and 1099–DIV, update to substitute forms specifications (Ann 55) 38, 597 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 Geographical areas included in the North

American area for purposes of convention benefits under section 274(h) of the Code, list (RR 109) 42, 839 Golden parachute payments (TD 9083)

40, 700 Government obligations, state and subdi

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

May 2003 (RR 87) 29, 82 June 2003 (RR 100) 34, 385 July 2003 (RR 103) 38, 568 Valuation, acquired in liquidation of

tion relief, automatic extension of time to make election (Notice 45) 29, 86 Discharge of indebtedness income, ap plication to members of a consolidated group (TD 9089) 43, 906 ; (REG–132760–03) 43, 933 Disciplinary actions involving attorneys,

certified public accountants, enrolled agents, and enrolled actuaries (Ann 50) 30, 222 Disclosure of return information by cer tain officers and employees for investigative purposes (TD 9073) 38, 570 ; (REG–140808–02) 38, 582 Dual consolidated losses (TD 9084) 40,

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

Reallocation of income and deductions

visions:

among unrelated parties (RR 96) 34, 386 Tax consequences (Notice 55) 34, 395 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:

Cable television systems, depreciation

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

11 Nonaccrual-experience method (TD

9090. 43, 891 ; (REG–141402–02) 43, 932 Uniform capitalization (Notice 59) 35,

742 Electronic and magnetic filing:

Requirements for submitting Form

8655 (RP 69) 34, 403 Specifications for Forms 1098, 1099,

vate activity bond volume cap (RP 46) 28, 54 Income tax rates under new income tax

conventions (Ann 62) 41, 821 Innocent spouse relief (Ann 51) 37, 555 Insurance companies:

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 Equitable relief under section 66(c) or

section 6015(f) (RP 61) 32, 296 Exemption of U.S. source income by for eign corporations engaged in international operation of ships or aircraft (TD 9087) 41, 781 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 Foreign currency denominated contingent payment debt instruments (REG–106486–98) 42, 853

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

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

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 September 2003 (RR 101) 36,

(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 Optional standard mileage rates for 2004

(RP 76) 43, 924 Partnerships:

Diversification requirements for variable annuity, endowment, and life insurance contracts (REG–163974–02) 38, 595 Returns required with respect to con

513 October 2003 (RR 107) 41, 815 Rates:

Underpayments and overpayments,

trolled foreign partnerships (TD 9065) 36, 515

quarter beginning:

October 27, 2003 xiii 2003-43 I.R.B.