EXEMPT ORGANIZATIONS

Coverdell education savings account re porting (Notice 53) 33, 362 Declaratory judgment suits (Ann 53) 32,

345 Extension of time, automatic extension

to file certain information returns and exempt organization returns (TD 9061) 27, 5 ; (REG–107618–02) 27, 13 Proposed Regulations:

26 CFR 1.6081–1, amended; 1.6081–8, –9, added; 31.6081(a)–1, revised; automatic extension of time to file certain information returns and exempt organization returns (REG–107618–02) 27, 13 Regulations:

26 CFR 1.6081–1T, removed; 1.6081– 8T, –9T, added; 31.6011(a)–5, amended; 31.6051–1(d)(2)(i)(c), amended; 31.6051–2(c), amended; 31.6081(a)–1, amended; 31.6081 (a)–1T, added; 602.101, amended;