EMPLOYMENT TAX— ESTATE TAX—Cont. Cont.

Required minimum distributions (REG–

130477–00 and REG–130481–00) 11, 865 Technical advice to:

Directors and chiefs, appeals offices,

26 CFR 31.6051–1, amended; electronic payee statements, voluntary (REG–107186–00) 13, 973 26 CFR 31.6205–1, revised; interestfree adjustments (REG–110374–00) 12, 915 ; correction (Ann 44) 18, 1148 26 CFR 31.6302–1, amended; 31.6302 (c)–3, amended; removal of Federal Reserve banks as federal depositaries (REG–107176–00) 4, 428 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 Railroad retirement, rate determination,

Charitable deductions, guaranteed annuity

and unitrust interest (TD 8923) 6, 485 Definition of income, total return, equitable

adjustments (REG–106513–00) 16, 1076 Generation-skipping transfer tax and reten tion of exempt status (TD 8912) 5, 452 ; correction (Ann 40) 17, 1141 Interest:

from Associates Chief Counsel & Division Counsel/Associate Chief Counsel (TE/GE) (RP 2) 1, 79 IRS employees (RP 5) 1, 164 User fees, request for letter rulings (RP 8)

Rates:

Farm real property, special use value

1, 239