Page 3

- 3 -

.26 Interest on Education Loans 221 .27 Treatment of Dues Paid to Agricultural or Horticultural 512(d) Organizations

.28 Insubstantial Benefit Limitations for Contributions Associated 513(h) With Charitable Fund-Raising Campaigns

.29 Expatriation to Avoid Tax 877 .30 Tax Responsibilities of Expatriation 877A .31 Foreign Earned Income Exclusion 911 .32 Unified Credit Against Estate Tax 2010 .33 Valuation of Qualified Real Property in Decedent's Gross Estate 2032A .34 Annual Exclusion for Gifts 2503; 2523 .35 Tax on Arrow Shafts 4161 .36 Passenger Air Transportation Excise Tax 4261 .37 Reporting Exception for Certain Exempt Organizations with 6033(e)(3) Nondeductible Lobbying Expenditures .38 Notice of Large Gifts Received from Foreign Persons 6039F .39 Persons Against Whom a Federal Tax Lien Is Not Valid 6323 .40 Property Exempt from Levy 6334 .41 Interest on a Certain Portion of the Estate Tax Payable in 6601(j) Installments .42 Attorney Fee Awards 7430 .43 Periodic Payments Received under Qualified Long-Term Care 7702B(d) Insurance Contracts or under Certain Life Insurance Contracts SECTION 4. EFFECTIVE DATE