GIFT TAX

Required minimum distributions (TD

Excise taxes on excess benefit transac tions (TD 8978) 7, 500 ; correction (Ann 39) 14, 738 Letter rulings:

Determination letters and information

letters issued by Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP 1) 1, 1 Information letters, etc. (RP 4) 1, 127 List of organizations classified as private

foundations (Ann 16) 7, 541 ; (Ann 25) 10, 621 ; (Ann 28) 11, 630 ; (Ann 32) 12, 664 ; (Ann 50) 18, 845 Obligations of state and local govern ments, refunding issue (REG–165706– 01) 16, 787 Political organizations, voluntary compli ance program to promote disclosure (Notice 34) 21, 990 Proposed Regulations:

26 CFR 1.150–1, amended; obligations of states and political subdivisions (REG–165706–01) 16, 787 Qualified 501(c)(3) bonds, gross proceeds

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

(Notice 10) 6, 490 Regulations:

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 Levy restrictions during installment

agreements (REG–104762–00) 18, 825 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CFR 301.7433–1(a), (d), (e), and (f), revised; civil cause of action for certain unauthorized collection actions; withdrawn (Ann 33) 12, 666 Regulations: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 Unauthorized collection actions, civil

cause of action (Ann 33) 12, 666