INCOME TAX—Continued

Bows and arrows; taxable and nontaxable

Proposed regulations:

articles (RR 5) 2, 20 Proposed regulations:

26 CFR 40.0–1T, added; 40.6011(a)– 1T, added; 40.6302(c)–2T, added; deposits of excise taxes (REG– 102894–97) 3, 59 Regulations:

26 CFR 1.401(a)(9)–1, amended; qualified plans and individual retirement plans, required distributions (REG– 209463–82) 4, 27 Recovery of basis; retirees (Notice 2)

26 CFR 40.0–1(a), amended; 40.6011(a)–1(a)(2)(iii), 40.5302(c)– 1, amended, 40.6302(c)–2(b)(2)(iii), added; deposits of excise taxes (TD 8740) 3, 4 26 CFR 40.6011(a)–1(b)(2)(vi), amended; 48.4082–5T, removed; 48.4082–5, added; 48.4081–1, amended; 48.4082–5T, redesignated; 48.6416(b)(4)–1, removed; 48.6421– 3(d)(2), amended; 48.6427–3(d)(2), amended; 48.6715–1(a)(3), revised; 48.6715–2T, removed; gasoline and diesel fuel excise tax; special rules for Alaska, definitions (TD 8748) 8, 24

2, 22 SIMPLE-IRAs (Notice 4) 2, 25 Technical advice (RP 5) 1, 155 User fees (RP 8) 1, 225 Environmental cleanup costs; letter

Discounting estimated salvage recover able (RP 12) 4, 18 Interest rate tables (RR 2) 2, 15 Loss reserves; discounting unpaid

rulings (RP 17) 5, 21 Exempt Organizations:

Letter rulings, etc. (RP 4) 1, 113 Organizations excepted from reporting

lobbying expenditures (RP 19) 7, 30 Technical advice (RP 5) 1, 155 User fees (RP 8) 1, 225 Failure to deposit federal tax; penalty

abatement (Notice 14) 8, 27 Foreign tax credit abuse (Notice 5) 3, 49 Insurance companies: