ESTATE TAX—cont. GIFT TAX INCOME TAX—cont.

(Notice 43) 35, 209 Consolidated returns:

Proposed Regulations:

Comprehensive case resolution program

26 CFR 20.6075–1, revised; 20.6081–1, revised; Form 706, estate tax return, automatic 6-month extension of time to file (REG–106511–00) 45, 465 Regulations:

Actuarial tables for valuation of annu

ities, interests for life or term of years, and remainder or reversionary interests (TD 8886) 27, 3 Adequate disclosure, status of limitations

26 CFR 25.2512–0, –5, amended; 25.2512–5T, removed; 25.7520–1, amended; 25.7520–1T, removed; actuarial tables for valuation of annuities, interests for life or term of years, and remainder or reversionary interests (TD 8886) 27, 3 26 CFR 25.2702–3, amended; special valuation rules, grantor retained annuity trust (GRAT) and unitrust (GRUT) (TD 8899) 38, 288 Special valuation rules, grantor retained

Common parent, agent for sub

its (Ann 73) 35, 230 Controlled foreign corporations

sidiaries, tentative carryback adjustments (REG–103805–99) 42, 376 Limitations on the use of certain cred

inflation adjustment (Notice 51) 38, 291 Low-income housing credit:

26 CFR 20.2031–0, –7, amended; 20.2031–7T, removed; 20.7520–1, amended; 20.7520–1T, removed; actuarial tables for valuation of annuities, interests for life or term of years, and remainder or reversionary interests (TD 8886) 27, 3

(RP 34) 34, 186 Regulations:

taxable transaction (Ann 57) 28, 115 Credits:

(REG–112502–00) 40, 316 Corporate reorganizations, continuity of

interest (TD 8898) 38, 276 Corporations, disposition of stock in a