ESTATE & GIFT TAXES ADMINISTRATIVE

Proposed regulations:

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 26 CFR 301.6109–1, 301.7701–1, –1, –3, –6, revised; 301.7701–4, amended; 301.7701–7, removed; simplification of entity classification rules (PS–43–95) 24, 25 Regulations:

26 CFR 20.2035–1; 26 CFR 23 and 24, 25.2517–1, removed; regulations declared obsolete (TD 8655) 12, 9 26 CFR 301.6109–1, amended; grantor trust reporting requirements (TD 8633) 4, 20 26 CFR 301.6011–2(c)(4)(i), revised; time for furnishing wage statements on termination of employer’s operations (TD 8636) 4, 64 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