EXCISE TAX— Cont.

Application of partial undesignated pay ments to assessed tax, penalty, and interest (RP 26) 15, 746 Contributions by employer to accident

and health plans (RR 3) 3, 316 Deemed substantiation of certain rig related expenses for accountable plan purposes (RP 41) 23, 1098 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 Form W-2, extension of time for employ ers to furnish to household employees (Ann 19) 8, 561 Frequent flyer miles attributable to busi ness or official travel (Ann 18) 10, 621 Levy restrictions during installment

agreements (REG–104762–00) 18, 825 Notice of Determination of Worker Clas sification, procedures (Notice 5) 3, 320 Options and nonqualified deferred com pensation transferred pursuant to a divorce, taxation and reporting (Notice 31) 19, 908 Proposed Regulations:

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CFR 301.7433–1(a), (d), (e), and (f), revised; civil cause of action for certain unauthorized collection actions; withdrawn (Ann 33) 12, 666 Regulations:

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 Statutory stock options: