ESTATE TAX

Annuities, death benefits (RR 39) 27, 33 Compromise of tax liabilities (TD 9007)

33, 349 Guaranteed annuity and lead unitrust

interests, definition (REG–115781–01) 33, 380 Practice before the Internal Revenue Ser

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

vice (TD 9011) 33, 356 Proposed Regulations:

vice (TD 9011) 33, 356 Proposed Regulations:

26 CFR 20.2055–2, amended; definition of guaranteed annuity and lead unitrust interests (REG–115781–01) 33, 380 Regulations:

26 CFR 301.7122–0, –1, added; 301.7122–0T, –1T, removed; compromise of tax liabilities (TD 9007) 33, 349 31 CFR Part 10, amended; regulations governing practice before the Internal Revenue Service (TD 9011) 33, 356 Split-dollar life insurance arrangements,

standards for valuing current life insurance protection (Notice 59) 36, 481 Tax conventions, competent authority

chaser as supplies for vessels or aircraft (RR 50) 32, 292

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 26 CFR 25.2522(c)–3, amended; definition of guaranteed annuity and lead unitrust interests (REG– 115781–01) 33, 380 Regulations:

26 CFR 301.7122–0, –1, added; 301.7122–0T, –1T, removed; compromise of tax liabilities (TD 9007) 33, 349 31 CFR Part 10, amended; regulations governing practice before the Internal Revenue Service (TD 9011) 33, 356 Split-dollar life insurance arrangements: