ESTATE TAX

Annuities, death benefits (RR 39) 27, 33 Combat zone and terrorist attack-related

deaths (RR 86) 52, 993 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

putation (RR 43) 28, 85 Proposed Regulations:

26 CFR 1.6041–1, –3, amended; 1.6045–1, –2, amended; 1.6049–4, revised; 5f.6045–1, removed; 31.3406, amended; 602.101, amended; information reporting requirements for certain payments made on behalf of another person, payments to joint payees, and payments of gross proceeds from sales involving investment advisors (TD 9010) 33, 341

vice (TD 9011) 33, 356 Proposed Regulations:

26 CFR 20.6011–4T, added; tax shelter disclosure statements (TD 9017) 45, 815

26 CFR 20.2055–2, amended; definition of guaranteed annuity and lead unitrust interests (REG–115781–01) 33, 380 26 CFR 20.6011–4, added; tax shelter disclosure statements (REG– 103735–00) 45, 832 Regulations:

26 CFR 1.280G–1, golden parachute payments; correction (Ann 65) 29, 182 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

January 6, 2003 viii 2003–1 I.R.B.