EXCISE TAX—Cont.

Forms:

8876, Excise Tax on Structured Settlement Factoring Transactions (Ann 33) 21, 953 Guidance Priority List, recommendations

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

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:

26 CFR 40.6302(c)–3, amended; 48.4041–21, amended; 48.4081–1, –3, amended; 48.6427–8(d), amended; 49.4291–1, amended; diesel fuel, blended taxable fuel (TD 9051) 16, 755 26 CFR 46.4374–1, revised; liability for insurance premium excise tax (TD 9024) 5, 365 26 CFR 53.6011–4, added; 53.6011– 4T, removed; 54.6011–4, added; 54.6011–4T, removed; 56.6011–4, added; 56.6011–4T, 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 26 CFR Part 157, added; 602.101, amended; excise tax on structured settlement factoring transactions (TD 9042) 10, 564

June 2, 2003 vii 2003–22 I.R.B.