EXCISE TAX—Cont.

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 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