GIFT TAX

Charitable remainder unitrusts (CRUTs):

Inter vivos:

For a term of years (RP 53) 34, 339 For one measuring life (RP 52) 34, 326 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 Collection due process hearings, clarification of the way con ducted:

Federal tax lien (REG–150088–02) 43, 774 Levy (REG–150091–02) 43, 780 Cost-of-living adjustments for inflation for 2006 (RP 70) 47, 979 Disaster relief:

Postponement of deadlines for certain acts under section

7508A performed by IRS, Hurricane Katrina (Notice 66) 40, 620 ; supplement (Notice 81) 47, 977 Postponement of deadlines for certain acts under section

7508A with respect to taxpayers affected by Hurricane Rita (Notice 82) 47, 978 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 Extension for filing tax returns, automatic six-month (TD 9229)

48, 1051 ; (REG–144898–04) 48, 1062 Proposed Regulations:

26 CFR 25.6081–1, added; 26.6081–1, added; extension of time for filing returns (REG–144898–04) 48, 1062 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 25.6081–1, removed; 25.6081–1T, added; 26.6081–1T, added; extension of time for filing returns (TD 9229) 48, 1051 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

2005–52 I.R.B. ix December 27, 2005