ESTATE & GIFT TAXES— Continued

ADMINISTRATIVE—Continued

Regulations—Continued amended; treatment of acquisition of certain financial institutions (TD 8641) 6, 4 26 CFR 301.7701–3, amended; cost sharing arrangements (TD 8632) 4, 6 26 CFR 301.9100–7T, amended; generation-skipping transfer tax (TD 8644) 7, 16

ESTATE TAXES

Annuities, valuation, terminally ill

measured life (RR 3) 1, 14 Regulations:

26 CFR 20.7520–3, amended; acturial tables exceptions (TD 8630) 3, 19 26 CFR Part 26, revised; 301.9100– 7T, amended; generation-skipping transfer tax (TD 8644) 7, 16 Tax conventions, competent authority

procedures (RP 13) 3, 31

Backup withholding:

GIFT TAXES

Annuities, valuation, terminally ill

Substitute Form W–9 (RP 26) 8, 22 Forms, electronic filing, magnetic

17. 4, 69

media, Form 1042–S (RP 11) 2, 18 Proposed regulations:

measured life (RR 3) 1, 14 Regulations:

26 CFR 31.9999–0, added; effective date of temporary backup withholding regs (IA–33–95) 4, 99 Partial withdrawal of proposed regula