INCOME TAX—Cont.

Net gift treatment under section 2519 (TD

9077. 39, 634 Offers in compromise, submission and

processing (RP 71) 36, 517 Property exempt from levy (REG–140378–01) 41, 825 Proposed Regulations:

Separation of two different busi

nesses within the same corporate group:

To concentrate on one business

26 CFR 301.6334–1, amended; property exempt from levy (REG–140378–01) 41, 825 Regulations:

26 CFR 25.2207A–1, amended; 25.2519–1, amended; net gift treatment under section 2519 (TD 9077) 39, 634 26 CFR 25.2522(c)–3, amended; definition of guaranteed annuity and lead unitrust interests (TD 9068) 37, 538 26 CFR 300.0, amended; 300.3, added; user fees for processing offers to compromise (TD 9086) 41, 817 Returns and return information, obtaining

copies (RP 74) 43, 923 Split-dollar life insurance arrangements,

obsolete rulings (RR 105) 40, 696 User fees for processing offers to compro

Business incidental expenses, substantia tion while traveling away from home (TD 9064) 36, 508 California franchise tax, accrual of liabil ities (RR 90) 33, 353 Capital gain reporting for 2002–2003 fis cal year entities (Ann 56) 39, 694 Charitable guaranteed annuity and uni trust interests, requirements for qualification (TD 9068) 37, 538 Charitable remainder annuity trusts:

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

(RR 74) 29, 77 To resolve capital allocation problem (RR 75) 29, 79 Treatment of foreign stapled entity un

Inter vivos:

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

der section 269B as domestic (Notice 50) 32, 295 Costs attributable to stock options in

qualified cost sharing arrangements (TD 9088) 42, 841 Credits:

Enhanced oil recovery credit, 2003 in flation adjustment (Notice 43) 28, 50 Increasing research activities credit,

aggregate computation and allocation (REG–133791–02) 35, 493 Low-income housing credit:

measuring lives (RP 55) 31, 242 Testamentary:

Carryovers to qualified states, 2003

National Pool (RP 67) 34, 397 Community service facility under

section 42(d)(4)(C) of the Code (RR 77) 29, 75 Owners of low-income housing

projects (REG–131997–02) 33, 366 Satisfactory bond, “bond factor”

mise (TD 9086) 41, 817