Assistant Secretary (Tax Policy),
final determination (TDO 111-2)
698

Delegations of authority:

Appeals, Freedom of Information
Act (DO 165 (Rev. 2)) 610;
(DO 165 (Rev. 3)) 610
Signing for Acting Commissioner
(DO 67 (Rev. 14)) 609
Procedural rules (SPR) 695
Attorneys and agents:

Attorney-client privilege, communi-
cations, memoranda or notes (CD
2003) 591

Bankruptcy and receiverships:
Examination of returns (RP 17)
688

Refunds and credits (RP 18) 688
Claims (See: Refunds and credits)
Delegation of authority (See: Admin-
istration)

Evidence (See: Suits)

Forms:

Magnetic tape, Forms 941 and W-2,
reporting by agents (RP 9) 623
Reproduction, Forms W-2, W-2P,
and W-3 (RP 15) 670

Liability for tax:

Related corporations, common pay-
master (RR 21) 482
Proposed regulations:

26 CFR 31.3401 (e)-1 (b), 31.3402
(f) (2)-1, 31.3402 (n)-1, amended;
37.3402-1, added; submission of
withholding exemption certifi-
cates, Forms W-4 (LR-50-81)
765

26 CFR 31.3402 (o)-1, amended;
32.1 redesignated 31.3402 (o)-2 &
as redesignated amended; volun-
tary withholding, annuity pay-
ments (LR-157-80) 766

26 CFR 35.1 (Sec. 3402(o)), 35.2
(Sec. 6051 (f)), added; volun-
tary withholding from sick pay
(LR-8-81) 766

Railroad retirement:

Rate determination, quarterly 482;
483

Receipts:

Withholding from sick pay (TD
7773) 484

Refunds and credits:

Bankruptcy estate (RP 18) 688
Earned income credit, advance pay-
ments (TD 7766) 490

Regulations:

26 CFR 31.3401 (a) (20)-1, added;
withholding, medical care reim-
bursement, self-insured plan (TD
7754) 56

26 CFR 31.3401 (e)-1(b), 31.3402
(f) (2) -1, 31.3402 (n)-1, amended;
37.3402-1, added; submission of
withholding exemption certifi-
cates, Forms W-4 (TD 7772) 488
26

CFR 31.3507-1, 31.3507-2,
added; 31.6302(c)-1, amended;
earned income credit, advance
payments (TD 7766) 490

26 CFR 35.1 (Sec. 3402 (o)), 35.2
(Sec. 6051 (f)), added; volun-
tary withholding from sick pay
(TD 7773) 484
Reproduction of forms and returns
(See: Forms)

Assistant Secretary (Tax Policy),
final determination (TDO 111-2)
698

Delegations of authority:

Appeals, Freedom of Information
Act (DO 165 (Rev. 2)) 610;
(DO 165 (Rev. 3)) 610
Signing for Acting Commissioner
(DO 67 (Rev. 14)) 609
Procedural rules (SPR) 695
Bankruptcy and receiverships:
Examination of returns (RP 17)
688

Refunds and credits (RP 18) 688
Delegation of authority (See: Admin-
istration)

Disclosure of information (See: Pub-
licity of information)

Continued

Administrative-Continued

Elections:

Written agreement, valuation of
property (RP 14) 669
Extension of time:

Generation-skipping transfer tax re-
turn (TD 7769) 480

Information (See: Publicity of infor-
mation; Returns)
Joint Committee on Taxation:
Overpayment exceeding $200,000,
offset by merger partner's de-
ficiency (RR 77) 582
Overassessments (See: Refunds and
credits)

Publicity of information:

Returns, disclosures to Department
of Labor and Pension Benefit
Guaranty Corporation (TD 7757)
576

Refunds and credits:

Overpayment exceeding $200,000,
offset by merger partner's defi-
ciency (RR 77) 582

Split gift made within 3 years of
spouses' deaths (RR 85) 452

Regulations:

26 CFR 25.2514, 301.6103 (1) (2)-3,

amended; 25.6075-1, deleted;
25.6075-1, 301.7517-1, added;
filing of gift tax returns, furnish-
ing statement explaining estate or
gift valuation (TD 7757) 576
26 CFR 26a.2621-1, amended; gen-
eration-skipping transfer tax re-
turn, extension of time (TD
7769) 480

Returns:

Disclosures of information, Depart-
ment of Labor and Pension Bene-
fit Guaranty Corporation (TD
7757) 576

Examination, bankruptcy estate (RP
17) 688

Generation-skipping transfer tax, ex-
tension of time (TD 7769) 480
Gift tax, time for filing, gifts after
1976 (TD 7757) 576
Procedural rules (SPR) 695
Rulings:

Areas in which advance rulings will
not be issued (RP 10) 647
Procedural rules (SPR) 695

Continued

ESTATE TAX

Administration (See: ADMINISTRA-
TIVE)

Administration expenses:

Failure to file and pay penalties,

interest (RR 154) 470
Alternate valuation (See: Valuation)
Annuities:

Lump sum distributions, individual
retirement plans (TD 7761) 459
Bankruptcy and receiverships (See:
ADMINISTRATIVE)
Bonds (See: Securities)
Charitable, etc., transfers:

Residuary interest, executor's dis-

cretion (RR 20) 471

Claims (See: ADMINISTRATIVE:
Refunds and credits)
Contemplation of death (See: Trans-
fers)

Credits against tax:

Prior transfers, valuation, alternate
(RR 118) 453

Delegations of authority (See: AD-
MINISTRATIVE: Administration)
Disclosure of information (See: AD-
MINISTRATIVE: Publicity of in-
formation)

Elections (See: ADMINISTRATIVE)
Extension of time (See: ADMINIS-
TRATIVE)

Generation-skipping transfers (See:
Transfers)

Gifts:

Life insurance proceeds transferred
to trust, policy owned by trust
beneficiary (RR 166) 477

Gross estate (See also specific subject
headings) :

Funds remaining in funded life in-
surance trust (RR 164) 458
Life insurance proceeds, transferred

to trust, policy owned by trust
beneficiary (RR 166) 477
State public housing agency bonds
(RR 63) 455
Husband and wife:

Split gifts, deaths of spouses within
3 years of gift (RR 85) 452
Information (See: ADMINISTRA-
TIVE: Publicity of information)
Insurance (See: Life insurance)

Continued

Estate Tax-Continued

Interests in property (See: Transfers;
Valuation)

Joint Committee on Taxation (See:
ADMINISTRATIVE)

Life insurance:

Proceeds, power of insured to exer-
cise incidents of ownership (RR
128) 469

Transfer within 3 years of death, in-
sured predeceased decedent (RR
14) 456

Limitation period (See: ADMINIS-
TRATIVE)

Marital deduction:

Taxes, apportionment, Virginia (RR
165) 472

Overassessments (See: ADMINIS-
TRATIVE: Refunds and credits)
Penalties (See: ADMINISTRATIVE)
Proposed regulations:

26 CFR 26.2611-1 through 26.2611-
4, 26.2612-1, 26.2613-1 through
26.2613-7 added; certain genera-
tion-skipping transfers (LR-205-
76) 713

Publicity of information (See: AD-
MINISTRATIVE)

Refunds and credits (See: Credits
against tax; ADMINISTRATIVE)
Regulations:

26 CFR 20.2039-2, revised; 20.2039-
3, 20.2039-4, 20.2039-5, added;
annuities, lump sum distributions,
individual retirement plans, quali-
fied plans (TD 7761) 459
Returns (See: ADMINISTRATIVE)
Rulings (See: ADMINISTRATIVE)
Securities:

State public housing agency bonds
(RR 63) 455

Stock transferred in trust, retained
power (RR 15) 457

Tax Court (See: ADMINISTRA-
TIVE)
Transfers:

Funded life insurance trust (RR
164) 458

Generation-skipping:

Returns (TD 7769) 480

Statement explaining valuation

(TD 7757) 576

Continued

Estate Tax-Continued

Transfers-Continued

Life insurance, within 3 years of
death, insured predeceased de-
cedent (RR 14) 456
Procedural rules, generation-skip-
ping transfers (SPR) 695
Stock transferred in trust, retained
power (RR 15) 457
Trust, contingent power to appoint
successor trustee (RR 51) 458
Within 3 years of death, split gift
(RR 85) 452

Trusts:

Transfers, contingent power to ap-
point successor trustee (RR 51)
458

Valuation:

Alternate:

Life estate, credit for tax on prior
transfers (RR 118) 453

Farms and closely held businesses:
Election, written agreement (RP
14) 669
Farms:

Special use value:

Eligible joint interest (RR
146) 468

Interest rate (RR 170) 454
Statement explaining determination,
transfer tax purposes (TD 7757)
576

Widow's allowance (See: Marital de-
duction)

GIFT TAX

Administration (See: ADMINISTRA-
TIVE)

Annuities:

Employees' annuities, limitation,
community property laws (TD
7761) 459

Bankruptcy and receiverships (See:
ADMINISTRATIVE)

Charitable, etc. transfers:

Pledge of donor honored by third.
party (RR 110) 479

Claims (See: ADMINISTRATIVE:
Refunds and credits)

Delegation of authority (See: AD-
MINISTRATIVE: Administration)

Death benefit (RR 31) 475
Transfer in trust, power to demand

corpus, present v. future interest
(RR 7) 474
Future interests (See: Exclusions)
Gifts:

Death benefit (RR 31) 475
Pledge of donor honored by third
party (RR 110) 479
Transfer in trust, stock of DISC and
continued contractural relation-
ship (RR 54) 476
Husband and wife:

Split gifts, deaths of spouses within
3 years of gift (RR 85) 452
Information (See: ADMINISTRA-
TIVE: Publicity of information;
Returns)

Joint Committee on Taxation (See:
ADMINISTRATIVE)

Life insurance:

Proceeds transferred to trust, policy
owned by trust beneficiary (RR
166) 477

Limitation period (See: ADMINIS-
TRATIVE)

Overassessments (See: ADMINIS-
TRATIVE: Refunds and credits)
Penalties (See: ADMINISTRATIVE)
Powers of appointment:

Transfer of life income interest (TD
7776) 478

Transfers (TD 7757) 576

Present interests (See: Property: In-
terests)

Property:

Interests:

Present, death benefit (RR 31)
475

Present v. future, power to de-
mand trust corpus (RR 7) 474
Publicity of information (See: AD-
MINISTRATIVE)

Refunds and credits (See: ADMIN-
ISTRATIVE)

Assistant Secretary (Tax Policy),
final determination (TDO 111-2)
698

Delegations of authority:

Appeals, Freedom of Information
Act (DO 165 (Rev. 2)) 610;
(DO 165 (Rev. 3)) 610
Signing for Acting Commissioner
(DO 67 (Rev. 14)) 609
Procedural rules (SPR) 695
Aircraft use tax (See: Use tax)
Attorneys and agents:

Attorney-client privilege, communi-
cations, memoranda or notes (CD
2003) 591

Automobiles and trucks (See: Manu-
facturers)

Bankruptcy and receiverships:
Examination of returns (RP 17)

688

Refunds and credits (RP 18) 688