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 Guidance Priority List, recommendation

for 2003–2004 (Notice 26) 18, 855 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 vice (Ann 5) 5, 397 Regulations:

26 CFR 20.6011–4, added; 20.6011– 4T, removed; tax shelter regulations (TD 9046) 12, 614 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 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