GIFT TAX

Art valuation requests, change of

address for submissions (Ann 22) 11, 895 Charitable deductions, transfers to char itable lead trust (TD 8923) 6, 485 Definition of income, total return, equi table adjustments (REG–106513–00) 16, 1076 Practice before the Internal Revenue

Service; Circular 230 (REG–111835– 99) 11, 834 Proposed Regulations:

26 CFR 25.2523(e)–1, amended; 25.2523(h)–2, amended; 26.2601–1, amended; definition of income for trust purposes (REG–106513–00) 16, 1076 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 QTIP elections, estate tax and nullity (RP

(Ann 48) 19, 1168 Regulations:

26 CFR 48.4081-8, revised; taxable fuel measurement (TD 8945) 23, 1300 26 CFR 53.4958–0T through –8T, added; 53.4963–1, amended; 301.6213–1, amended; 301.6501(e) –1, amended; 301.6501(n)–1, amended; 301.7422–1, amended; 301.7454–2, amended; 301.7611–1, amended; 602.101, amended; excise taxes on excess benefit transactions (TD 8920) 8, 654 Taxable fuel measurement (TD 8945) 23,

Advance letter rulings and determination

letters, areas which will not be issued from Associates Chief Counsel & Division Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 111 ; correction (Ann 25) 11, 895 Excise taxes on excess benefit transac tions (TD 8920) 8, 654 ; (REG–246256–96) 8, 713 ; public hearing (Ann 61) 22, 1296 Forms:

990, request for comments (Ann 33) 17, 1137 990–EZ, request for comments (Ann 33) 17, 1137 990–PF, request for comments (Ann 33) 17, 1137 Indian tribal governments treated as

states, list (RP 15) 5, 465 Letter rulings, information letters, etc.

(RP 4) 1, 121 List of organizations classified as private

foundations (Ann 35) 16, 1087 ; (Ann 45) 18, 1148 ; (Ann 47) 19, 1165 ; (Ann 57) 20, 1187 ; (Ann 60) 21, 1287 ; (Ann 66) 25, 1345 ; (Ann 68) 26, 1357 Plain language publications and volun tary compliance programs (Ann 14) 7, 648 Practice before the Internal Revenue

Service; Circular 230 (REG–111835– 99) 11, 834 Proposed Regulations:

26 CFR 53.4958–0 through –8, added; excise taxes on excess benefit transactions (REG–246256–96) 8, 713 ; public hearing (Ann 61) 22, 1296 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 Regulations:

26 CFR 53.4958–0T through –8T, added; 53.4963–1, amended; 301.6213–1, amended; 301.6501(e) –1, amended; 301.6501(n)–1, amended; 301.7422–1, amended; 301.7454–2, amended; 301.7611–1, amended; 602.101, amended; excise taxes on excess benefit transactions (TD 8920) 8, 654 Revocations (Ann 20) 8, 716 ; (Ann 36)

16, 1089 ; (Ann 46) 19, 1165 ; (Ann 67) 26, 1357

26 CFR 25.2522(c)–3, amended; charitable deductions, lifetime charitable lead trust (TD 8923) 6, 485 Valuation of art requests, change of

1314 Advance letter rulings and determination let

address for submissions (Ann 22) 11, 895