GIFT TAX

Coverdell education savings account re

porting (Notice 53) 33, 362 Declaratory judgment suits (Ann 53) 32,

345 ; (Ann 65) 43, 935 Extension of time, automatic extension

to file certain information returns and exempt organization returns (TD 9061) 27, 5 ; (REG–107618–02) 27, 13 Fees for copies of publicly available ex empt organization material (TD 9070) 38, 574 ; (REG–142538–02) 38, 590 List of organizations classified as private

Charitable guaranteed annuity and uni trust interests, requirements for qualification (TD 9068) 37, 538 Charitable lead trusts, sample forms (No

For a term of years (RP 54) 31, 236 For one measuring life (RP 53) 31,

230 With concurrent and consecutive in terests for two measuring lives (RP 56) 31, 249 With consecutive interests for two

tice 39) 27, 10 Charitable remainder annuity trusts:

Inter vivos:

measuring lives (RP 55) 31, 242 Testamentary:

copies (RP 74) 43, 923 User fees for processing offers to compro

foundations (Ann 57) 37, 555 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 26 CFR 301.6104(a), amended; 301.6104(b), amended; 301.6104 (d), amended; authority to charge fees for furnishing copies of exempt

For a term of years (RP 58) 31, 262 For one measuring life (RP 57) 31,

257 With concurrent and consecutive in terests for two measuring lives (RP 60) 31, 274 With consecutive interests for two

mise (TD 9086) 41, 817