GIFT TAX

Excess payments (Ann 65) 29, 181 Valuation of options (RP 45) 27, 40 Highway vehicle, definition (REG–

103829–99) 27, 59 Practice before the Internal Revenue Ser vice (TD 9011) 33, 356 Prohibited transactions, excise tax com

Compromise of tax liabilities (TD 9007)

33, 349 Guaranteed annuity and lead unitrust

interests, definition (REG–115781–01) 33, 380 Net gift treatment under section 2519

(REG–123345–01) 32, 321 Practice before the Internal Revenue Ser

dated group, substitute agent, tentative carryback adjustments (TD 9002) 29, 120 Corporations:

putation (RR 43) 28, 85 Proposed Regulations:

26 CFR 1.280G–1, golden parachute payments; correction (Ann 65) 29, 181 26 CFR 41.4482(a)–1, amended; 48.4041–8, amended; 48.4051–1, added; 48.4072–1, amended; 48.4081–1, amended; 48.6421–4, revised; 145.4051–1, amended; definition of highway vehicle (REG– 103829–99) 27, 59 26 CFR 48.4081–1, –3, amended; diesel fuel, blended taxable fuel (REG– 106457–00) 26, 23

vice (TD 9011) 33, 356 Proposed Regulations:

26 CFR 1.61–2, amended; 1.61–22, added; 1.83–1, –3, –6, amended; 1.301–1(q), added; 1.1402(a)–18, added; 1.7872–15, added; 31.3121(a), 31.3231(e), 31.3306(b), 31.3401(a), amended; split-dollar life insurance arrangements (REG– 164754–01) 30, 212 26 CFR 25.2207A–1, amended; 25.2519–1, amended; net gift treatment under section 2519 (REG– 123345–01) 32, 321

Carryback of consolidated net operat ing losses to separate return years (TD 8997) 26, 6 ; correction (Ann 68) 31, 283 ; (REG–122564–02) 26, 25 Spin-offs, mergers and acquisitions

(RR 49) 32, 288 Treatment of a controlled foreign cor

poration’s distributive share of partnership income under subpart F (TD 9008) 33, 335 Credits:

Enhanced oil recovery credit, 2002

inflation adjustment (Notice 53) 30, 187 Increasing research activities credit

(Notice 44) 27, 39

2002–35 I.R.B. v September 3, 2002