EXCISE TAX

26 CFR 1.280G–1, added; golden parachute payments (REG–209114– 90) 9, 576 26 CFR 1.401(a)(9)–6, added; required distributions from retirement plans (REG–108697–02) 19, 918 26 CFR 46.4374–1, revised; liability for insurance premium excise tax (REG–125450–01) 5, 457 26 CFR 301.6103(p)(2)(B)–1, removed; 301.6103(p)(2)(B)–1T, added; 602.101(b), amended; disclosure of returns and return information by other agencies (REG– 105344–01) 2, 302 ; correction (Ann 7) 5, 459 26 CFR 301.6331–3, –4, added; levy restrictions during installment agreements (REG–104762–00) 18, 825 26 CFR 301.7433–1(a), (d), (e), and (f), revised; civil cause of action for certain unauthorized collection actions; withdrawn (Ann 33) 12, 666 Qualified retirement plans:

parachute payments (RP 13) 8, 549

Change in hearing date for REG–

142686–01 (Ann 11) 6, 494 Extension of deadline for comments to

Amended quarterly federal excise tax

return, new Form 720X (Ann 10) 7, 539 Amendments to regulations governing

Chapter 42 excise taxes, comments requested (Ann 47) 18, 844 Application of partial undesignated pay ments to assessed tax, penalty, and interest (RP 26) 15, 746 Disclosure of return information, author ity for other agencies to redisclose (TD 8968) 2, 274 ; (REG–105344–01) 2, 302 ; correction (Ann 7) 5, 459 Excise taxes on excess benefit transac tions (TD 8978) 7, 500 ; correction (Ann 39) 14, 738 Forms:

720, time for filing by eligible air carriers (TD 8983) 9, 565 720X, Amended Quarterly Federal Excise Tax Return, new (Ann 10) 7, 539 Gambling-related taxes, Indian Gaming

Regulatory Act (CD 2073) 14, 718 Golden parachute payments (REG–

209114–90) 9, 576 Levy restrictions during installment

agreements (REG–104762–00) 18, 825 Liability for the foreign insurer or rein surer excise tax (REG–125450–01) 5, 457 Nonconventional source fuel credit,

inflation-adjustment factor, reference price for CY 2001 (Notice 30) 17, 797 Prohibited transactions, proposed class

exemption (Ann 31) 15, 747

8987. 19, 852 ; (REG–108697–02) 19, 918 Regulations:

26 CFR 1.401(a)(9)–0 through –9, added; 1.403(b)–3, added; 1.408–8, added; 54.4974–2, added; 602.101, amended; required distributions from retirement plans (TD 8987) 19, 852 26 CFR 40.6071(a)–3, added; time for eligible air carriers to file the third calendar quarter 2001 Form 720 (TD 8983) 9, 565 26 CFR 53.4958–0 through –8, added; 53.4958–0T through –8T, removed; 301.7611–1, revised; 602.101, amended; excise taxes on excess benefit transactions (TD 8978) 7, 500 ; correction (Ann 39) 14, 738 26 CFR 301.6103(p)(2)(B)–1, removed; 301.6103(p)(2)(B)–1T, added; 602.101(b), amended; disclosure of returns and return information by other agencies (TD 8968) 2, 274 Unauthorized collection actions, civil

cause of action (Ann 33) 12, 666 Valuation of stock options for golden

Required minimum distributions (TD

Notices 2001–72 and 2001–73 (Ann 8) 6, 494 Unauthorized collection actions, civil

cause of action (Ann 33) 12, 666