Regulations—Continued

26 CFR 404.6103(h) (2)-1, 404. 6103(i)-1, added; returns, disclosure of information (TD 7463)

377 26 CFR 404.6103(k) (6)-1, added;

publicity of information, disclosure of return information by internal revenue officers and em

ployees (TD 7453) 382 26 CFR 404.6103(n)-1, added; dis

closure of returns and return information, tax administration service and property procurement

(TD 7455) 384 26 CFR 404.6334(d)-1, added; levy,

minimum exemption for wages, salary, or other income (TD

7468) 397 Returns: Disclosure of information, officers

and employees of Department of Justice and other Federal agencies

(TD 7463) 377; (TD 7464) 375 Disclosure of return and return in

formation, taxpayer's designee

(TD 7479) 376 Failure to file, conference procedures

for certain unagreed cases (RP

13) 570
Form W-2G, winnings, State lotter-

ies, withholding (TD 7483) 310
Seizure of property (See: Levy)
Self-employment tax:
Fishing boat crew (RR 102) 299
Inventory loss, disaster area, amend-

ed prior year return (RR 94) 265 Ministers, exemption (RR 87) 266 Religious groups, opposed to insur

ance, annuity purchased (RR 88)

266 Statute of limitations (See: Limitation

period) Unemployment funds: Limitation of total credit (PL 95.

19) 437
Illegal aliens (PL 95-19) 437
Recipients of retirement benefits

(PL 95-19) 437
Teachers (PL 95-19) 437
Wages:
Deferred compensation, retired ex-

ecutives (RR 25) 301

ADMINISTRATIVE—Continued .
Wages—Continued

Disability benefits (RR 89) 300 Liens:
Fishing boat crew (RR 102) 299 Notice, place for filing (RR 61) 388
Lodging and food allowance pro- Limitation period:

vided by employer (RR 80) 36 Extension, restriction of consents Waivers:

(RP 6) 539
Exempt association incorporated Period of limitation (See: Limitation
(RR 159) 302

period)
Exempt organizations:
Constructive filing, FICA cover-

Publicity of information:
age (TD 7485) 304

Department of Commerce and Fed

eral Trade Commission, disclosure Interest repayment, retroactive

of information (TD 7471) 380 FICA coverage (TD 7476) 302

Disclosure of return and return inWithholding:

formation, taxpayer's designee Deferred compensation, retired

(TD 7479) 376 executives (RR 25) 301

Disclosure of return information by Gambling winnings (8 405, PL

internal revenue officers and em95-30) 469

ployees (TD 7453) 382 Lodging and food allowance pro

Returns, disclosure, officers and emvided by employer (RR 80) 36

ployees of Department of Justice Winnings, State lotteries (TD

and other Federal agencies (TD 7483) 310

7463) 377; (TD 7464) 375

Return's and return information, ESTATE & GIFT TAXES

procurement of services and propAdministrative

erty, tax administration (TD Administration:

7455) 384 Consents fixing the period of limita. Refunds and credits: tion (DO 42 (Rev. 7)) 527

Litigated cases, mailing of checks Delegation of authority:

(TD 7484) 398
Approval of regulations (TDO

Regulations:
190-1 Rev.) 591
Commissioner's functions (DO 67

26 CFR 301.6402-2, amended; liti(Rev. 12)) 527; (DO 67 (Rev.

gated cases, mailing of checks 13)) 527

(TD 7484) 398 Director, Audit Division, signa

26 CFR 404.6103(a)-1, added; reture of the Commissioner (DO

turns, disclosure of information 162) 528

(TD 7464) 375 Restrictions on telephone monitor

26 CFR 404.6103(c)-1, added; dising (TDO 247) 591

closure of return information, taxClaims (See: Limitation period)

payer's designee (TD 7479) 376 Court decisions:

26 CFR 404.6103(h)(2)-1, 404. G. M. Leasing Corp. (C.D. 1983) 6103(i)-1, added; returns, dis389

closure of information (TD 7463) Delegation of authority (See: Admin

377 istration)

26 CFR 404.6103(k) (6)-1, added; Disclosure of information (See: Pub publicity of information, disclolicity of information)

sure of return information by inInformation (See: Publicity of infor ternal revenue officers and emmation)

ployees (TD 7453) 382 Levy:

26 CFR 404.6103(n)-1, added; disMinimum exemption for wages, sal closure of returns and return in

ary, or other income (TD 7468) formation, tax administration 397

service and property procurement Warrantless seizures (CD 1983) 389 · (TD 7455) 384

Continued
ESTATE TAX—Continued

Continued

Continued ADMINISTRATIVE—Continued ESTATE TAX—Continued Regulations—Continued

Credits against tax: 26 CFR 404.6334(d)-1, added; levy, Prior transfer, insured's incidents of minimum exemption for wages, ownership (RR 156) 269 salary, or other income (TD Deductions (See specific subject head7468) 397

ings) Returns:

Delegation of authority (See: AD-
Disclosure of information, officers MINISTRATIVE: Administra.

and employees of Department of tion)
Justice and other Federal agencies Disclosure of information (See: AD.

(TD 7463) 371; (TD 7464) 375 MINISTRATIVE: Publicity of inDisclosure of return and return in formation)

formation, taxpayer's designee Gross estate (See also specific subject (TD 7479) 376

headings): Seizure of property (See: Levy)

Insurance proceeds, simultaneous Statute of limitations (See: Limitation deaths (RR 181) 272 period)

Life insurance proceeds, simultane

ous deaths of spouses (RR 48) Estate Tax

292 Adjusted gross estate (See: Marital Transfer with retained life estate, deduction)

timber rights and timberland title Administration (See: ADMINISTRA.

conveyed to different persons TIVE)

(RR 193) 273 Alternate valuation (See: Valuation) Trusts, powers of appointment, asAnnuities:

certainable standard (RR 60) Amount subject to withdrawal from

282; (RR 194) 283 profit-sharing plan, substantial Husband and wife (See: Marital delimitation (RR 34) 276

duction) Employer's plan, sole shareholder. Information (See: ADMINISTRA. president (RR 139) 278

TIVE: Publicity of information) Profit-sharing plans, trust beneficiary Insurance (See: Life insurance) (RR 157) 279

Interests in property (See also: TransSurvivorship:

fers; Valuation): Benefits under two different em

Insurance proceeds, simultaneous ployee's plan (RR 183) 274

death of spouses (RR 48) 292 Civil Service (RR 95) 274

Residence, remainder interest, enIndividual retirement account

tire interest in sale proceeds (RR (RR 222) 281

169) 286 Professional service corporation's

Retained, timber rights and timberretirement plan (RR 96) 277

land title conveyed to different Charitable, etc., transfers:

persons (RR 193) 273 Interests in property; undivided por

Survivorship annuity, professional tion in trust (RR 97) 285

service corporation's retirement Partial interest in property, conserva

plan (RR 96) 277 . tion purposes, extension (§ 309, PL 95-30) 468

Levy (See: ADMINISTRATIVE) Personal residence, entire interest in Liens (See: ADMINISTRATIVE) sale proceeds (RR 169) 286

Life insurance:
Residuary estate (RR 202) 287

Marital deduction, terminable in-
Claims (See: ADMINISTRATIVE: terest (RR 130) 289
Limitation period)

Proceeds:
Court decisions:

Power of insured to exercise inci. G. M. Leasing Corp. (CD 1983)

dents of ownership, credits 389

against tax (RR 156) 269

Life Insurance-Continued
Proceeds—Continued
Simultaneous deaths of spouses

(RR 48) 292
Valuation, simultaneous deaths

(RR 181) 272
Limitation period (See: ADMINIS-

TRATIVE)
Marital deduction:
Bequest, interest in property, con-

flict in will (RR 98) 288 Insurance proceeds, terminable in

terest (RR 130) 289
Life estate, power to appoint,

Virginia (RR 30) 291
Trust, remainder to "next of kin”

(RR 170) 290
Optional valuation (See: Valuation)
Period of limitation (See: ADMINIS-

T RATIVE: Limitation period)
Powers of appointment:
General:
Conjunctive control of assets (RR

158) 285
Not limited by ascertainable stand-

ard (RR 60) 282; (RR 194)

283
Unrestricted, marital deduction,

Virginia (RR 30), 291
Publicity of information (See: AD-

MINISTRATIVE)
Regulations:
26 CFR 404.6103(a)-1, added; re-
turns, disclosure of information

(TD 7464) 375 26 CFR 404.6103(h) (2)-1, 404. 6103(i)-1, added; returns, disclosure of information (TD 7463)

377 26 CFR 404.6103(k)(6)-1, added;

publicity of information, disclosure of return information by internal revenue officers and em

ployees (TD 7453) 382 Remainder interests (See: Transfers) Retained interests (See: Interests in

property; Transfers) Returns (See: ADMINISTRATIVE) Reversionary interest (See: Interests in

property; Transfers) Seizure of property (See: ADMINIS

TRATIVE: Levy)

Continued
GIFT TAX—Continued
Transfers:
Trusts; remainder interest, value not

ascertainable (RR 99) 295
Trusts:
Remainder interest, value not ascer.

tainable (RR 99) 295
Valuation:
Charitable unitrust interest (RR

223) 298
Income from reversionary trust (RR

195) 295
Trust; remainder interest, insepa-

rable from gift portion (RR 99)
295

Continued

Continued
ESTATE TAX—Continued

GIFT TAX—Continued
Statute of limitations (See: ADMIN- Deductions:

ISTRATIVE: Limitation period) Charitable remainder trust, amend-
Transfers (See also: Interests in prop-

ment of governing instruments
erty):

(RR 132) 297
Retained life estate, timber rights

her rights Delegation of authority
Delegation of authority (See: AD-

(See: AD.
and timberland title conveyed to

MINISTRATIVE: Administra.
different persons (RR 193) 273 ,

tion)
Trust; interests in property; un-

Disclosure of information (See: AD.
divided portion in trust (RR 97)

MINISTRATIVE: Publicity of in-

formation)
285

Gifts:
Trusts:

Insurance proceeds, simultaneous
Power of appointment, ascertainable

deaths of spouses (RR 48) 292
standard (RR 70) 150; (RR Information isee: ADMINISTRA.
194) 283

TIVE: Publicity of information)
Transfers; interests in property; un-

Levy (See: ADMINISTRATIVE)
divided portion in trust (RR 97)

Liens (See: ADMINISTRATIVE)
285

Life insurance:
Valuation:

Proceeds, simultaneous deaths of
Alternate:

spouses (RR 48) 292
Property sold at price specified in

in

Lin

Limitation period (See: ADMINIS-
will (RR 180) 270

TRATIVE)
Stock, exchanged for stock and

Period of limitation (See: ADMINIS-
warrants, valuation date (RR

TRATIVE: Limitation period)
221) 271

Political contributions:
General:

Several committees supporting same
Income from reversionary trust

candidates (RR 131) 295
(RR 195) 295

Property:
Life insurance policy proceeds,

Interests; insurance proceeds, simul-
simultaneous deaths (RR 181)

taneous deaths of spouses (RR
272

48) 292
Widow's allowance (See: Marital de- Valuation (See: Valuation)
duction)

Publicity of information (See: AD-

MINISTRATIVE)

Regulations:
Gift

26 CFR 404.6103(a)-1, added; re-

turns, disclosure of information
Administration (See: ADMINISTRA-

(TD 7464) 375
TIVE)

26 CFR 404.6103(h) (2)-1, 404.
Charitable, etc. transfers:

6103(i)-1, added; returns, disclo-
Partial interest in property, conserva-

sure of information (TD 7463)
tion purposes, extension (§ 309,

377
PL 95-30) 468

26 CFR 404.6103(k) (6)-1, added;
Trust remainder, amendment of

publicity of information, disclo-
governing instrument (RR 132)

sure of return information by in-

ternal revenue officers and em-
Unitrust interest, valuation (RR

ployees (TD 7453) 382
223) 298

Remainder interests (See: Trusts)
Claims (See: ADMINISTRATIVE: Returns (See: ADMINISTRATIVE)
Limitation period)

Seizure of property (See: ADMINIS-
Court decisions:

TRATIVE: Levy)
G. M. Leasing Corp. (CD 1983) Statute of limitations (See: ADMIN.
389

ISTRATIVE: Limitation period)

EXCISE TAXES
Administration:
Consents fixing the period of limita-

tion (DO 42 (Rev. 7)) 527
Delegation of authority:
Approval of regulations (TDO

190-1 Rev.) 591
Commissioner's functions (DO 67

(Rev. 12)) 527; (DO 67 (Rev.

13)) 527
Director, Audit Division, signa-

ture of the Commissioner (DO

162) 528
Restrictions on telephone monitor-

ing (TDO 247) 591
Wagering, functions, powers, and

duties transferred (TDO 221-3

(Rev. 2)) 591
Aircraft use tax (See: Use tax)
Automobiles and trucks (See: Manu-

facturers)
Books and records:
Tax-free sales for further manu-

factures, registration (RR 90)

334
Claims (See: Limitation period; Re-

funds and credits)
Coin-operated devices:
Seizure, deductibility of losses (I

126) 47
Communications:
Automatic call distributing equip-

ment (RR 196) 343
Dual use equipment, Centrex or

PBX (RR 189) 342
Exemptions, Port of Oswego Author-

ity (RR 143) 340

297