INCOME TAX—Cont.

Carryforward election of unused pri vate activity bond volume cap (RP 46) 28, 54 Helicopters, qualified bonds (RR 116) 46,

1083 Income tax rates under new income tax

conventions (Ann 62) 41, 821 Individual e-file Partnership Program, re quest for applications to participate in 2004 (Ann 73) 47, 1149 Innocent spouse relief (Ann 51) 37, 555 Institute on International Tax Issues (Ann

66. 45, 1049 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 September 2003 (RR 101) 36,

513 October 2003 (RR 107) 41, 815 November 2003 (RR 114) 45,

1012 Rates:

Underpayments and overpayments,

quarter beginning:

October 1, 2003 (RR 104) 39,

636 Inventory:

LIFO, price indexes used by depart ment stores for:

May 2003 (RR 87) 29, 82 June 2003 (RR 100) 34, 385 July 2003 (RR 103) 38, 568 August 2003 (RR 113) 44, 962 Valuation, acquired in liquidation of

lump sum purchase (RP 51) 29, 121 Investment-type property (prepayment);

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