ESTATE TAX

quarterly, January 1, 2001, 2, 258 Regulations:

26 CFR 31.6051–1T, added; electronic payee statements, voluntary (TD 8942) 13, 929 26 CFR 31.6053–1, –4, amended; tips, tip reporting, employer established electronic systems (TD 8910) 2, 258 Reporting requirements for interest on

deposits paid to nonresident aliens (REG–126100–00) 11, 862 Statutory stock options (Notice 14) 6, 516 Tips:

Art valuation requests, change of address

for submissions (Ann 22) 11, 895 Charitable deductions, guaranteed annuity

and unitrust interest (TD 8923) 6, 485 Generation-skipping transfer tax and reten tion of exempt status (TD 8912) 5, 452 Practice before the Internal Revenue

Service; Circular 230 (REG–111835–99) 11, 834 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 ; correction (Ann 24) 10, 793 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 Regulations:

26 CFR 20.2055–2, amended; charitable deductions, guaranteed annuity and unitrust interest (TD 8923) 6, 485 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 ; correction (Ann 24) 10, 793 Valuation of art requests, change of address

for submissions (Ann 22) 11, 895