ESTATE TAX—Cont. INCOME TAX INCOME TAX—Cont.

Filing locations for estate, gift, and genera tion-skipping transfer tax returns, revised (Ann 74) 28, 40 Generation-skipping transfer tax, automatic

allocation, election (Notice 50) 34, 189 Regulations:

26 CFR 20.6075–1, revised; 20.6081 –1, revised; 602.101, amended; estate tax return, Form 706, extension to file (TD 8957) 33, 125

Accounting periods, rules and procedures

for (REG–106917–99) 27, 4 ; correction (Ann 86) 35, 207 Archer MSAs (Ann 99) 42, 340 Backup withholding rate for amounts paid

after August 6, 2001 (Ann 80) 31, 98 Bonds, tax and revenue anticipation, safe

harbor (Notice 49) 34, 188 Business and traveling expenses, per

diem allowances (Ann 73) 28, 40 ; 2002 (RP 47) 42, 332 Collapsible corporations, withdrawal of

proposed regulations LR–107–84 (REG–100548–01) 29, 67 Corporations, consolidated groups:

Electronic filing for partnerships, exemp tion from (Ann 75) 28, 42 Electronic furnishing of payee statements,

voluntary, hearing (Ann 71) 27, 26 Employee elective deferral catch-up con tributions, reporting on Forms W-2 and 5498 (Ann 93) 44, 416 Exempt organization revocations (Ann 81)

33, 175 ; (Ann 95) 39, 303 Federal tax deposits, removal of Federal

Reserve banks as depositaries (TD 8952) 29, 60 Forms: