INCOME TAX

coordinated examination program taxpayers (D.O. 236 (Rev. 2)) 21, 7

Full funding limitations, weighted

average interest rate, Dec. 1995 (Notice 2) 2, 15 ; Jan. 1996 (Notice 9) 6, 26 ; Feb. 1996 (Notice 11) 8, 19 ; March 1996 (Notice 16) 13, 20 ; April 1996 (Notice 24) 16, 23 ; May 1996 (Notice 32) 22, 7 Mortality tables (RR 7) 3, 12 Retirement Protection Act of 1994

Administration:

Advance valuation of art (RP 15) 3,

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

41 Delegation of authority:

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

(Notice 5) 6, 22 Estate and trusts:

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

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

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

(RP 9) 2, 15 Annuities and pensions, valuation, ter minally ill measured life (RR 3) 2, 14 Application of appeals settlement to

Substitute Forms W–2 and W–3,

specifications (RP 24) 5, 28 ; (RP 24A) 15, 12 Fringe benefits aircraft valuation for

mula (RR 25) 19, 4

79