INCOME TAX—Continued

Employee plans—Continued

Funding—Continued

Proposed regulations—Continued

Full funding limitations, weighted

average interest rate, Jan. 1996 (Notice 9) 6, 26 ; Feb. 1996 (Notice 11) 8, 19 Mortality tables (RR 7) 3, 12 Single sum distributions amounts,

cash balance plans (Notice 8) 6, 23 Estimate tax payments for individ

uals (Notice 5) 6, 22 Estate and trusts:

Valuations, transfers to pooled in come funds (RR 1) 1, 7 Foreign insurance companies, domes

Substitute Forms W–2 and W–3,

Administration:

Advance valuation of art (RP 15) 3,

tic asset/liability and investment yield (RP 23) 5, 27 Forms:

Substitute Forms W–2 and W–3,

specifications (RP 24) 5, 28 Insurance companies:

Life, interest rate tables (RR 2) 2, 5 Interest:

Investment:

41 Delegation of authority:

26 CFR 1.411(c)–1, amended; allocation of accrued benefits between employer and employee contributions (EE–20–95) 5, 15 26 CFR 1.411(d)(6), added (EE–34– 95) 3, 49 26 CFR 1.501(c)(5)–1, amended; requirements for tax-exempt organizations (EE–53–95) 5, 23 26 CFR 1.731–2, added; distribution of marketable securities by a partnership (PS–2–95) 7, 50 26 CFR 1.863–0, added; 1.863–1, –2, –3, revised; 1.863–4, amended; 1.863–5, removed; source of income from sales of inventory and natural resources produced in one jurisdicion and sold in another (INTL–3–95) 6, 29 26 CFR 1.1254–0, 1.1254–4, amended; treatment of gain from the disposition of interest in certain natural resource recapture property by S corporations and their shareholders (PS–7–89) 8, 24 26 CFR 301.6103(n)–1, amended; disclosure of returns and return information to procure property or services for tax administration purposes (DL–1–95) 6, 28 Regulations:

Authority of Taxpayer Ombuds man (DO 239 [Rev. 1]) 7, 49 Authority to modify or rescind

long-term rates, February 1966 (RR 14) 6, 20 Inventories:

Federal short-term, mid-term and

long-term rates, Jan. 1996 (RR 6) 2, 8 Federal short-term, mid-term, and

TAO (DO 232 [Rev. 2]) 7, 49 Unagreed issues, referral to Appeals

(RP 9) 2, 15 Annuities and pensions, valuation, ter minally ill measured life (RR 3) 2, 14 Automobiles:

LIFO:

Price indexes, department stores,

26 CFR 1.367(a)–3T, amended; certain transfers of domestic stock or securities by U.S. persons to foreign corporations (TD 8638) 5, 5 26 CFR 1.401–12(n) redesignated 1.408–2(e); 1.401–12T, removed; 1.401(f)–1, 1.408–2, amended; nonbank trustee net worth requirements (TD 8635) 3, 5 26 CFR 1.411(d)–6T, added; notice of significant reduction in the rate of future benefit accrual (TD 8631) 3, 7 26 CFR 1.469–0, 1.469–4, 1.469–11, amended; 1.469.9, revised; rules for certain rental real estate activities (TD 8645) 8, 4 26 CFR 1.482–0, 301.7701–3, amended; 1.482–7, added; 1.482– 7T, removed; section 482 cost sharing arrangements (TD 8632) 4, 6 26 CFR 1.508–1, 1.6033–2 amended; exempt organization not required to file annual returns, integrated auxiliaries of churches (TD 8640) 2, 10

Owners and lessees, limitations on

Nov. 1995 (RR 9) 4, 5 ; Dec. 1995 (RR 12) 9, 4 Investment:

Inflation adjustment for 1996 (RR 4)

depreciation (RP 25) 8, 19 Books and records:

Imaging systems (Notice 10) 7, 47 Capital expenditures (Notice 7) 6, 22 Consolidated returns, single-entity elec

3, 16 Loans:

loans—1996 (RR 5) 3, 29 Partnerships:

CPI adjustment for below market

tion (RP 21) 4, 96 Credit against tax:

Enpowerment zone employment, in

Charitable contribution of property

(RR 11) 4, 28 Sales between partners, basis (RR

tent to issue regulations (Notice 1) 3, 30 Employee plans:

Administrative, COBRA premium is

10. 4, 27 Proposed regulations:

sues (RR 8) 4, 62 Determination letters (RP 6) 1, 51 Funding:

Full funding limitations, weighted

average interest rate, Dec. 1995 (Notice 2) 2, 15

26 CFR 1.125–3, added; effect of Family and Medical Leave Act of 1993 on the operation of cafeteria plans (EE–20–95) 5, 15 26 CFR 1.367–9, added (INTL–9– 95) 5, 24

43