ESTATE TAX

Regulations:

Magnetic media; electronic filing:

1998 Form W–4 specifications (RP 26) 13, 26 1998 Form 8027 (RP 52) 37, 12 Proposed regulations:

26 CFR 31.3121(v)(2)–1, revised; FICA and FUTA taxation of amounts under employee benefit plans (REG– 209484–87; REG–209807–95) 8, 40 26 CFR 31.3221–4, added; exception from supplemental annuity tax on railroad employers (REG–209769– 95) 41, 8 26 CFR 31.6053–1, –4; electronic tip reports (REG–104691–97) 11, 13 Student FICA exception (RP 16) 5, 19 26 CFR 31.6302–1(f)(4), revised; federal employment tax deposits de minimis rule (REG–110403–98) 29, 11 Railroad retirement; rate determination;

quarterly beginning April 1, 1998 and July 1, 1998 31, 7 Regulations:

26 CFR 20.2041–3, 20.2056(d)–2, amended; 20.2046–1, revised; property interests and disclaimer (TD 8744) 7, 20 26 CFR 20.2044–1(e), added; 20.2044– 1T, removed; 20.2056(b)–7, revised; 20.2056(b)–7T, removed; 20.2056(b)– 10, revised; 20.2056(b)–10T, removed; certain property for which marital deduction was previously allowed (TD 8779) 36, 11 26 CFR 25.2702–5, –7, amended; qualified prsonal residence trust, sale of residence (TD 8743) 7, 26 26 CFR 25.2511–1, 25.2514–3, 25.2518–1, –2, amended; property interests and disclaimers (TD 8744) 7, 20 Revocable trust; election (RP 13) 4, 21 Special use value; farms; interest rates

(RR 22) 19, 5 Underpayment interest, interest expense

deduction, estates (RP 15) 4, 25 Valuation of compensatory stock options

(RP 34) 18, 15