ESTATE TAX—Cont.

With concurrent and consecutive interests for two measur ing lives (RP 55) 34, 367 With consecutive interests for two measuring lives (RP 54)

34, 353 Testamentary:

For a term of years (RP 57) 34, 392 For one measuring life (RP 56) 34, 383 With concurrent and consecutive interests for two measur ing lives (RP 59) 34, 412 With consecutive interests for two measuring lives (RP 58)

34, 402 Collection due process hearings, clarification of the way con ducted:

Federal tax lien (REG–150088–02) 43, 774 Levy (REG–150091–02) 43, 780 Disaster relief:

Postponement of deadlines for certain acts under section

7508A performed by IRS, Hurricane Katrina (Notice 66) 40, 620 Summary and clarification of relief previously granted under

sections 6081, 6161, 6656, and 7508A with respect to taxpayers affected by Hurricane Katrina (Notice 73) 42, 723 Generation-skipping transfer (GST) tax:

Deemed allocations, election out (TD 9208) 31, 157 Predeceased parent rule (TD 9214) 35, 435 Proposed Regulations:

26 CFR 301.6020–1, added; substitute for return (REG–131739–03) 36, 494 26 CFR 301.6320–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing upon filing of notice of federal tax lien (REG–150088–02) 43, 774 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (REG–150091–02) 43, 780 Regulations:

26 CFR 26.2600–1, amended; 26.2612–1, amended; 26.2651–1, –2, –3, added; predeceased parent rule (TD 9214) 35, 435 26 CFR 26.2600–1, amended; 26.2632–1, amended; 602.101, amended; election out of GST deemed allocations (TD 9208) 31, 157 26 CFR 301.6020–1, removed; 301.6020–1T, added; substitute for return (TD 9215) 36, 468 Substitute for return, Internal Revenue officer or employee (TD

9215. 36, 468 ; (REG–131739–03) 36, 494