ESTATE TAXES

Backup withholding:

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

media, Form 1042–S (RP 11) 2, 18 ; correction (Notice 20) 14, 30 Proposed regulations:

26 CFR 31.3306(r)(2)–1, added; FUTA taxation of amounts under employee benefit plans (EE–55– 95) 12, 12 26 CFR 31.6302–1(h)(1)(ii)(A)(2), added; 31.6302–1(h)(2), –(3), –(7) and –(8), revised; federal tax deposits by electronic funds transfer (IA–03–94) 17, 12 26 CFR 31.9999–0, added; effective date of temporary backup withholding regs (IA–33–95) 4, 99 Partial withdrawal of proposed regula

Regulations—Continued 26 CFR 31.3406(g)–1(d), added; information reporting and backup withholding (TD 8664) 20, 7 26 CFR 31.3406–0 revised; 31.3406(a)–1—31.3406(i)–1, 31.6051–4, 31.6413(a)–3, added; 35a.9999.OT, 35a.3406–2, removed; 301.6109–1, amended; backup withholding statement mailing requirements, and due diligence (TD 8637) 4, 29 26 CFR 31.6051–1(d), 31.6071(a)– 1(a)(3), amended; 31.6051–2(c), 31.6081(a)–1(a)(3), 301.6011– 2(c)(4)(i), revised; time for furnishing wage statements on termination of employer’s operations (TD 8636) 4, 64 ; correction (Notice 21) 14, 30 26 CFR 31.6302–IT(h)(1)(ii)(A)(2), added; 31.6302–IT(h)(2), –(3), –(7), –(8), revised; federal tax deposits by electronic funds transfer (TD 8661) 17, 7 26 CFR 33 and 38, removed; parts declared obsolete (TD 8655) 12, 9 26 CFR 301.6109–1, amended grantor trust reporting requirements (TD 8633) 4, 20 26 CFR 301.7507–1, 301.7507–0, 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 Returns:

Information, electronic filing; Form

941 (RP 19) 4, 80 Magnetic tape reporting: Forms 940,

941, and 945 (RP 18) 4, 73 Reporting agents, Form 8655 (RP

Annuities, valuation, terminally ill

measured life (RR 3) 1, 14 Regulations:

26 CFR 20.2035–1, removed; regulations declared obsolete (TD 8655) 12, 9 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 Special use value; farms; interest rates

(RR 23) 15, 11 Tax conventions, competent authority

procedures (RP 13) 3, 31