INCOME TAX

(Notice 5) 6, 22 Estate and trusts:

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

Administration:

Advance valuation of art (RP 15) 3,

Substitute Forms W–2 and W–3,

41 Delegation of authority:

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

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

Substitute Forms W–2 and W–3,

specifications (RP 24) 5, 28 ; (RP 24A) 15, 12 Insurance companies:

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

Investment:

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:

Owners and lessees, limitations on

Federal short-term, mid-term and

long-term rates, Jan. 1996 (RR 6) 2, 8 ; Feb. 1996 (RR 14) 6, 20 ; March 1996 (RR 15) 11, 9 ; April 1996 (RR 19) 14, 24 Rates, underpayments and over

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

Imaging systems (Notice 10) 7, 47

payments (RR 17) 13, 5 Interest netting study (Notice 18) 14,

27

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