¹H.R. 2488, the "Taxpayer Refund and Relief Bill of 1999."

²See, e.g., H.R. 8, the "Death Tax Elimination Act of 2000."

³H.R. 5, the "Senior Citizens' Freedom to Work Act of 2000."

⁴Rev. Proc. 99-42, IRB 1999-46, 568.

⁵See Pye and Vail, "Significant Recent Developments in Estate Planning (Parts I and II)," 30 The Tax Adviser 574 (August 1999) and 30 The Tax Adviser 642 (September 1999).

⁶TD 8846 (12/2/99); see also Ann. 2000-3, IRB 2000-2, 296.

⁷Est. of Otis C. Hubert, 520 US 93 (1997).

⁸IRS FSA 9921004 (2/2/99).

⁹TD 8845 (12/2/00); see VanderMeulen, Tax Clinic, "Gift Tax SOL Disclosure Final Regs.," 31 The Tax Adviser 295 (May 2000).

¹⁰TD 8849 (12/27/99); see Cox, Tax Clinic, "Final Regs. for Separate-Share Rules Issued," 31 The Tax Adviser 210 (April 2000).

¹¹REG-116125-99 (10/18/99).

¹²REG-108287-98 (6/22/99); see Tubandt, Tax Clinic, "Prop. Regs. Affecting GRATs and GRUTs," 30 The Tax Adviser 698 (October 1999).

¹³REG-103851-99 (4/30/99).

¹⁴TD 8821 (5/28/99).