ESTATE TAX

Distributions of stock or securities in

Counsel/Associate Chief Counsel

connection with an acquisition:

Purchase of 50% or greater inter est in the corporation making the distribution or being distributed (REG–107566–00) 3, 346 Withdrawal of REG–116733–98

tions (REG–104683–00) 4, 407

(TE/GE) (RP 3) 1, 111 Associate Chief Counsel International

Generation-skipping transfer tax and

retention of exempt status (TD 8912) 5, 452 Proposed Regulations:

26 CFR 1.641(b)–3, amended; 1.642(c)–1, revised; 1.645–1, added; 1.671–4, amended; 1.6072–1, amended; 301.6109–1, amended; election to treat trust as part of an estate (REG–106542–98) 5, 473 Regulations:

26 CFR 26.2601–1, amended; generation-skipping transfer issues (TD 8912) 5, 452 Trusts, election to treat trust as part of an

estate (REG–106542–98) 5, 472