ESTATE TAX

vice (TD 9011) 33, 356 Regulations:

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

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

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; correction (Ann 82) 37, 533 ; hearing (Ann 95) 42, 727 26 CFR 48.4081–1, –3, amended; diesel fuel, blended taxable fuel (REG– 106457–00) 26, 23 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 Tax-free sales of articles for use by pur

31 CFR Part 10, amended; regulations governing practice before the Internal Revenue Service (TD 9011) 33, 356 Revocations (Ann 99) 43, 758 Tax-exempt electric cooperatives, pro pane distribution and sale (RR 54) 37, 527 Treatment of subsidiary income under the

85 percent member income test (RR 55) 37, 529