ESTATE & GIFT TAXES ADMINISTRATIVE

Proposed regulations:

election (Notice 12) 3, 11 Employee plans:

Cash or deferred arrangements (No

26 CFR 20.2044–1, added; 20.2056(b)–7, amended; estate and gift tax marital deduction (REG– 209830–96) 15, 7 Regulations:

tice 2) 2, 22 Funding:

Full funding limitations, weighted

dure (RP 21) 12, 44 Proposed regulations:

26 CFR 20.2044–1T, 20.2056(b)–7T, –10T, added; estate tax marital deduction (TD 8714) 15, 5

average interest rate, January 1997 (Notice 8) 4, 7 ; February 1997 (Notice 16) 9, 15 ; March 1997 (Notice 23) 14, 8 ; April 1997 (Notice 27) 17, 7 Qualification:

26 CFR 1.41–0, amended; 1.41–4, revised; research activities increase, credit, hearing (REG–209494–90) 8, 24 26 CFR 1.42–16, added; low-income housing tax credits, Federal grants (REG–254394–96) 14, 14 26 CFR 1.167(a)–3, amended; 1.167(a)–14, 1.197–0, 1.197–2, added; amortization of intangible property (REG–209709–94) 13, 12 26 CFR 1.337(d)–4, added; certain asset transfers to tax-exempt entity (REG–209121–89) 11, 15 26 CFR 1.338(b)–2, –3, added; intangibles under sections 1060 and 338 (REG–252665–96) 12, 46