INCOME TAX—Cont.

Advance refunding bonds, tax-exempt

bonds (RR 78) 29, 76 Allocation of income and deductions from

intangibles (REG–115037–00) 44, 967 Annuity contracts:

Tax-free exchanges (Notice 51) 33,

361 Tax-free exchanges and basis alloca tion (RR 76) 33, 355 Application of section 108 to members

of a consolidated group (TD 9098) 52, 1248 ; (REG–153319–03) 52, 1256 Assumption of a partner’s liabilities not accounted for under section 752(a) and (b) (TD 9062) 28, 46 ; (REG–106736–00) 28, 60 At-risk limitations; interest other than that

of a creditor (REG–209377–89) 36, 521 Austria agreement on deferred payments

(Ann 58) 40, 746 Automobile owners and lessees, inflation

adjustment for 2003 (RP 75) 45, 1018 Backup withholding rate, reduced for

amounts paid after December 31, 2002 (Ann 45) 28, 73 Base period T-Bill rate, 2003 (RR 111)

45, 1009 Built-in gains, built-in losses (Notice 65)

40, 747 Business and traveling expenses:

Incidental expenses, substantiation while traveling away from home (TD 9064) 36, 508 Per diem allowances, 2004 (RP 80) 45,

1037 California franchise tax, accrual of liabil ities (RR 90) 33, 353 Capital gain reporting for 2002–2003 fis cal year entities (Ann 56) 39, 694 Charitable guaranteed annuity and uni trust interests, requirements for qualification (TD 9068) 37, 538 Charitable remainder annuity trusts:

Application of ordering rule (REG–110896–98) 51, 1226 Inter vivos:

For a term of years (RP 54) 31, 236 For one measuring life (RP 53) 31,

230 With concurrent and consecutive in terests for two measuring lives (RP 56) 31, 249 With consecutive interests for two

measuring lives (RP 55) 31, 242 Testamentary:

For a term of years (RP 58) 31, 262

2003-52 I.R.B. xii December 29, 2003