INCOME TAX—Cont.

Information reporting for distributions

with respect to securities issued by foreign corporations (Notice 79) 50, 1206 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:

Computation of “required interest”

(RR 120) 48, 1154 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 December 2003 (RR 122) 49,

1179 Rates:

Underpayments and overpayments,

quarter beginning:

October 1, 2003 (RR 104) 39,

636 January 1, 2004 (RR 126) 52,

1249 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 September 2003 (RR 121) 48, 1153 October 2003 (RR 128) 52, 1247 Valuation, acquired in liquidation of

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

private loan (prepayment) (TD 9085) 41, 775 Lease strips:

Reallocation of income and deductions

among unrelated parties (RR 96) 34, 386