INCOME TAX—Cont. — Internal Revenue Bulletin 2003-47

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

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

Annual accounting periods, partner ships or S corporations (RP 79) 45, 1036 Cable television systems, depreciation

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

11 Nonaccrual-experience method (TD

43, 891 ; (REG–141402–02) 43, 932 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 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 trolled foreign partnerships (TD 9065) 36, 515 Transactions involving long-term con tracts (REG–128203–02) 41, 828 Variable annuity or life insurance con tracts (RR 92) 33, 350 Payments in lieu of dividends, informa tion reporting (Notice 67) 40, 752 Penalties, requirements for waiver of information reporting penalties (REG–141669–02) 34, 408