ESTATE TAX

Address for filing certain elections, state ments, returns and other documents (Notice 19) 14, 703 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 Levy restrictions during installment

agreements (TD 9027) 6, 413 Life insurance, taxation for Louisiana

decedents (RR 40) 17, 813 Practice before the Internal Revenue Ser

26 CFR 41.4482(a)–1; 48.4041–8; 48.4051–1; 48.4072–1; 48.4081–1; 48.6421–4; 145.4051–1; definition of highway vehicle (REG–103829– 99); correction (Ann 12) 10, 585 26 CFR 49.4252–0, added; communications services, distance sensitivity (REG–141097–02) 16, 807 26 CFR Part 157, added; excise tax on structured settlement factoring transactions (REG–139768–02) 10, 583 Regulations:

vice (Ann 5) 5, 397 Proposed Regulations:

vice (Ann 5) 5, 397 Regulations:

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 Scholarship grants by employer-related

private foundations, victim of qualified disaster (RR 32) 14, 689 Structured settlement factoring transac tions (TD 9042) 10, 564 ; (REG– 139768–02) 10, 583 Tax shelter regulations (TD 9046) 12,

614 Time for performance of acts when last

day falls on Saturday, Sunday, or legal holiday (RR 41) 17, 814