EXCISE TAX

Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Disclosure of returns and return informa tion by other agencies (TD 9036) 9, 533 Highway vehicle, definition; correction

(Ann 12) 10, 585 Insurance premium excise tax, liability

for (TD 9024) 5, 365 Levy restrictions during installment

agreements (TD 9027) 6, 413 Practice before the Internal Revenue Ser

26 CFR 301.6103(p)(2)(B)–1, added; 301.6103(p)(2)(B)–1T, removed; 602.101, amended; disclosure of returns and return information by other agencies (TD 9036) 9, 533 26 CFR 301.6331–3, –4, added; levy restrictions during installment agreements (TD 9027) 6, 413 26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415 26 CFR Part 157, added; 602.101, amended; excise tax on structured settlement factoring transactions (TD 9042) 10, 564 Structured settlement factoring transac tions (TD 9042) 10, 564 ; (REG– 139768–02) 10, 583 Tax shelter regulations (TD 9046) 12,

614