[Federal Register Volume 62, Number 97 (Tuesday, May 20, 1997)]
[Reader Aids]
[Pages i-v]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]



 
Reader Aids


  Federal Register / Vol. 62, No. 97 / Tuesday, May 20, 1997 / Reader 
Aids  

  Federal Register / Vol. 62, No. 97 / Tuesday, May 20, 1997 / Reader 
Aids  

  Federal Register / Vol. 62, No. 97 / Tuesday, May 20, 1997 / Reader 
Aids  

[[Page i]]



CUSTOMER SERVICE AND INFORMATION

----------------------------------------------------------

Federal Register/Code of Federal Regulations

General Information, indexes and other finding              202-523-5227
aids

Laws

For additional information                                      523-5227

Presidential Documents

Executive orders and proclamations                              523-5227
The United States Government Manual                             523-5227

  

Other Services

Electronic and on-line services (voice)                         523-4534
Privacy Act Compilation                                         523-3187
TDD for the hearing impaired                                    523-5229

==========================================================

ELECTRONIC BULLETIN BOARD

Free Electronic Bulletin Board service for Public Law 
numbers, Federal Register finding aids, and list of 
documents on public inspection.                                 202-275-0920

FAX-ON-DEMAND

You may access our Fax-On-Demand service. You only need a 
fax machine and there is no charge for the service except 
for long distance telephone charges the user may incur. The 
list of documents on public inspection and the daily Federal 
Register's table of contents are available using this 
service. The document numbers are 7050-Public Inspection 
list and 7051-Table of Contents list. The public inspection 
list will be updated immediately for documents filed on an 
emergency basis.
NOTE: YOU WILL ONLY GET A LISTING OF DOCUMENTS ON FILE AND 
NOT THE ACTUAL DOCUMENT. Documents on public inspection may 
be viewed and copied in our office located at 800 North 
Capitol Street, N.W., Suite 700. The Fax-On-Demand telephone 
number is:                                                      301-713-6905

==========================================================

FEDERAL REGISTER PAGES AND DATES, MAY

----------------------------------------------------------

23613-23938............................................. 1
23939-24324............................................. 2
24325-24558............................................. 5
24559-24796............................................. 6
24797-25106............................................. 7
25107-25420............................................. 8
25421-25798............................................. 9
25799-26204.............................................12
26205-26380.............................................13
26381-26734.............................................14
26735-26914.............................................15
26915-27166.............................................16
27167-27492.............................................19
27493-27686.............................................20
  


----------------------------------------------------------

CFR PARTS AFFECTED DURING MAY

----------------------------------------------------------

At the end of each month, the Office of the Federal Register 
publishes separately a List of CFR Sections Affected (LSA), 
which lists parts and sections affected by documents published 
since the revision date of each title.

                           3 CFR
Proclamations:
6996.................................................24555
6997.................................................24557
6998.................................................25105
6999.................................................25421
7000.................................................26201
7001.................................................26203
7002.................................................26379
7003.................................................27167
Executive Orders:
12975................................................27685
13046................................................27685
Administrative Orders:
Presidential Determinations:
No. 97-21 of April 24, 1997..........................23939
Memorandums:
March 27, 1997.......................................26369
April 24, 1997.......................................24797

                           5 CFR
530..................................................25423
531..................................................25423
591..................................................25423
1312.................................................25426
2641.................................................26915
3801.................................................23941
Proposed Rules:
1603.................................................25558
1640.................................................25559

                           7 CFR
28...................................................25799
29...................................................24559
35...................................................27493
226..................................................23613
301.............................23620, 23943, 24746, 24753
340...........................................23628, 23945
401..................................................25107
454..................................................23628
457....................................23628, 25107, 26205
718..................................................25433
723..................................................24799
729..................................................25433
947..................................................27169
1131.................................................26735
1230.................................................26205
1464.................................................24799
1493.................................................24560
1494.................................................24560
1755..........................................23958, 25017
1930.................................................25062
1941.................................................26918
1944...................................25062, 25071, 26207
1951.................................................25062
1965.................................................25062
3403.................................................26168
Proposed Rules:
Ch. XIII......................................24849, 25140
319...........................................24849, 25561
321..................................................24849
330..................................................24849
401..................................................23675
405..................................................25140
416...........................................23680, 26750
425..................................................23685
435..................................................26248
437..................................................23690
457........23675, 23680, 23685, 23690, 25140, 26248, 26750
800..................................................26252
1005.................................................27525
1007.................................................27525
1011.................................................27525
1046.................................................27525
1126.................................................26255
1137.................................................24610
1138.................................................26257
1710.................................................27546

                           8 CFR
292..................................................23634

                           9 CFR
77...................................................24801
92...................................................23635
94............................................24802, 25439
160..................................................25444
161..................................................25444
304..................................................23639
308...........................................23639, 26211
310...........................................23639, 26211
327..................................................23639
381...........................................23639, 26211
416...........................................23639, 26211
417..................................................23639
Proposed Rules:
3....................................................24611

                          10 CFR
2.............................................26219, 27494
51...................................................26730
52............................................25800, 27293
110..................................................27494
420..................................................26724
430..................................................26140
450..................................................26724
703..................................................24804
1023.................................................24804
Proposed Rules:
51...................................................26733
71...................................................25146
435..................................................24164

                          11 CFR
Proposed Rules:
100..................................................24367
104..................................................24367
109..................................................24367
110..................................................24367

                          12 CFR
217..................................................26736

[[Page ii]]

229..................................................26220
327..................................................27171
543..................................................27177
552..................................................27177
571..................................................27177
614..................................................25831
617..................................................24562
618..................................................25831
620..................................................24808
630..................................................24808
931..................................................26921
934..................................................26921
Proposed Rules:
Ch. IX...............................................25563
210..................................................27547
307..................................................26431
330..................................................26435
343..................................................26994
566..................................................26449

                          13 CFR
121...........................................24325, 26381
Proposed Rules:
120..................................................25874

                          14 CFR
39........23640, 23642, 24009, 24013, 24014, 24015, 24017, 
         24019, 24021, 24022, 24325, 24567, 24568, 24570, 
         24809, 24810, 25832, 25833, 25834, 25836, 25837, 
           25839, 26221, 26223, 26381, 26737, 27293, 27496
71........23643, 23644, 23646, 23647, 34648, 23649, 23651, 
         23652, 23653, 23654, 23655, 23656, 24024, 25110, 
         25112, 25445, 25448, 26224, 26383, 26739, 27181, 
                                                     27659
91..................................................268901
95...................................................25448
97............................................24025, 25110
187...........................................24286, 24552
310..................................................25840
374..................................................25840
Proposed Rules:
Ch. I................................................26894
11...................................................24288
21...................................................24288
25............................................24288, 26453
39........23695, 23697, 24851, 25130, 25563, 25565, 25566, 
                         26258, 26261, 26456, 27211, 27554
71.........23699, 25568, 26263, 26264, 26265, 26457, 27212
93...................................................26902

                          15 CFR
730..................................................25451
732..................................................25451
734..................................................25451
736..................................................25451
738..................................................25451
740..................................................25451
742..................................................25451
744...........................................25451, 26922
750..................................................25451
752..................................................25451
754..................................................25451
756..................................................25451
758..................................................25451
762..................................................25451
764..................................................25451
768..................................................25451
770..................................................25451
772..................................................25451
902..................................................27182
950..................................................24812
Proposed Rules:
3....................................................27556

                          16 CFR
305..................................................26383
Proposed Rules:
1015.................................................24614

                          17 CFR
1...............................24026, 25470, 26384, 27659
5....................................................26384
15............................................24026, 27659
16............................................24026, 27659
17............................................24026, 27659
31...................................................26384
230...........................................24572, 26386
239..................................................26386
240..................................................26386
249..................................................26386
270..................................................26923
Proposed Rules:
230..................................................24160
239..................................................24160
270...........................................24160, 24161
274..................................................24160

                          18 CFR
284..................................................25842
Proposed Rules:
4....................................................25874
154..................................................24853
375..................................................25874
430..................................................25569

                          19 CFR
122..................................................24814
351..................................................27296
353..................................................27296
355..................................................27296
Proposed Rules:
111..................................................24374
163..................................................24374
351..................................................25874

                          20 CFR
429..................................................24328
Proposed Rules:
404..................................................26997
416..................................................26997
718...........................................27000, 27562
722...........................................27000, 27562
725...........................................27000, 27562
726...........................................27000, 27562
727...........................................27000, 27562

                          21 CFR
172..................................................26225
806..................................................27183
812..................................................26228
Proposed Rules:
Ch. I................................................24619
178..................................................25475
511...........................................25212, 25153
514..................................................25152
558..................................................25477
898..................................................25477
1308..........................................24620, 27214

                          22 CFR
41.....................................24331, 24332, 24334
122..................................................27497

                          23 CFR
1327.................................................27193

                          24 CFR
5.............................................24334, 27124
079..................................................27124
573..................................................24573
941..................................................27124
950...........................................24334, 27124
3280.................................................24337
3282.................................................24337
Proposed Rules:
200..................................................27486
960..................................................25728
966..................................................25728
3500.................................................25740

                          25 CFR
Proposed Rules:
181..................................................27000

                          26 CFR
1...............................23657, 25498, 25502, 26740
26...................................................27498
301...........................................25498, 26740
601..................................................26740
602..................................................25502
Proposed Rules:
1.............................................26755, 27563
301..................................................26755
601..................................................26755

                          27 CFR
Proposed Rules:
9....................................................24622

                          28 CFR
0....................................................23657
45...................................................23941
544..................................................25098
Proposed Rules:
16...................................................26458

                          29 CFR
1601.................................................26933
4044.................................................26741
Proposed Rules:
4231.................................................23700

                          30 CFR
Proposed Rules:
251..................................................23705
253..................................................24375
914..................................................25875

                          31 CFR
1....................................................26934
351..................................................24280
356...........................................25113, 25224
Proposed Rules:
207..................................................25572
356..................................................24375

                          32 CFR
199..................................................26939
310..................................................26389
316..................................................26389
317..................................................26389
706....................................23658, 26742, 26743
Proposed Rules:
285..................................................25875

                          33 CFR
100.............................26229, 26744, 27498, 27499
117...........................................24338, 25514
154..................................................25115
155..................................................25115
156..................................................25115
165......................23659, 24339, 26390, 26392, 27500
325..................................................26229
334..................................................24034
Proposed Rules:
96...................................................23705
100..................................................24377
110..................................................24378
167..................................................25576

                          34 CFR
668..................................................27128
685..................................................25515
Proposed Rules:
1100.................................................24860

                          36 CFR
Proposed Rules:
7....................................................24624

                          37 CFR
Proposed Rules:
1....................................................24865
2....................................................24865

                          38 CFR
Proposed Rules:
3....................................................23724
17...................................................23731
36............................................24872, 24874

                          39 CFR
20............................................25136, 25515
111....................................24340, 25752, 26086
Proposed Rules:
111..................................................25876
502..................................................25876
3001.................................................25578

                          40 CFR
52........24035, 24036, 24341, 24574, 24815, 24824, 24826, 
         26393, 26395, 26396, 26399, 26401, 26405, 26745, 
                  26854, 27195, 27198, 27199, 27201, 27204
60...................................................24824
70...................................................26405
81................24036, 24038, 24552, 24826, 26230, 27204
87...................................................25356
148..................................................26998
180.......24040, 24045, 24835, 24839, 25518, 25524, 26407, 
                  26412, 26941, 26946, 26949, 26954, 26960
244..................................................24051
261..................................................26998
268..................................................26998
271...........................................26998, 27501
372..................................................23834
Proposed Rules:
51...................................................27158
52........24060, 24380, 24632, 24886, 24887, 26459, 26460, 
                                              26463, 27158
60.....................................24212, 24887, 25877
63.....................................24212, 25370, 25877
80............................................24776, 25879
81............................................24065, 26266

[[Page iii]]

87...................................................25368
148..................................................26041
180......................24065, 27002, 27132, 27142, 27149
228..................................................26267
260...........................................24212, 25877
261....................................24212, 25877, 26041
264...........................................24212, 25877
265...........................................24212, 25877
266..................................................24212
268..................................................26041
270...........................................24212, 25877
271....................................24212, 25877, 26041
300..................................................26463
372..................................................24887

                          41 CFR
302-1................................................26374
302-6................................................26374
Proposed Rules:
101-47...............................................24383

                          42 CFR
405..................................................25844
413..................................................27210
417..................................................25844
473..................................................25844
493..................................................25855

                          43 CFR
3800.................................................26966
Proposed Rules:
3400.................................................27563
3410.................................................27563
3420.................................................27563
3440.................................................27563
3450.................................................27563
3460.................................................27563
3470.................................................27563
3480.................................................27563

                          44 CFR
64............................................24343, 27503
67...................................................25858
Proposed Rules:
62...................................................23736
67...................................................25880

                          45 CFR
1626..........................................24054, 24159
1642.................................................25862

                          46 CFR
13...................................................25115
15...................................................25115
30...................................................25115
35...................................................25115
98...................................................25115
105..................................................25115
108...........................................23894, 27659
110..................................................23894
111..................................................23894
112..................................................23894
113..................................................23894
159..................................................25525
160..................................................25525
161..................................................23894
169..................................................25525
199..................................................25525
Proposed Rules:
2....................................................23705
31...................................................23705
71...................................................23705
91...................................................23705
107..................................................23705
115..................................................23705
126..................................................23705
175..................................................23705
176..................................................23705
189..................................................23705

                          47 CFR
0....................................................24054
1.............................................24576, 26235
2......................................24576, 26239, 26684
15...................................................26239
24...................................................27563
64............................................24583, 24585
68...................................................24587
73........24055, 24842, 24843, 24844, 25557, 26416, 26417, 
                                26418, 26419, 26684, 26966
74...................................................26684
76.....................................25865, 26235, 26245
101..................................................24576
Proposed Rules:
Ch. I................................................25157
1....................................................26465
2....................................................24383
24...................................................27507
25...................................................24073
73............................................24896, 26466

                          48 CFR
1201.................................................26419
1202.................................................26419
1203.................................................26419
1211.................................................26419
1214.................................................26419
1237.................................................26419
1246.................................................26419
1252.................................................26419
1253.................................................26419
1831.................................................24345
6103.................................................25865
6104..........................................25868, 25870
6105.................................................25870
Proposed Rules:
1.............................................26640, 27214
2.............................................26640, 27214
3.............................................26640, 27214
4.............................................26640, 27214
5.............................................26640, 27214
6.............................................26640, 27214
7.............................................26640, 27214
8....................................................27214
9.............................................26640, 27214
11............................................26640, 27214
12.....................................25786, 26640, 27214
13............................................26640, 27214
14.....................................25786, 26640, 27214
15.....................................25786, 26640, 27214
16............................................26640, 27214
17............................................26640, 27214
19.....................................25786, 26640, 27214
24............................................26640, 27214
25............................................26640, 27214
27............................................26640, 27214
28............................................26640, 27214
31............................................26640, 27214
32.....................................23740, 26640, 27214
33.....................................25786, 26640, 27214
34...................................................27214
35............................................26640, 27214
36............................................26640, 27214
42............................................26640, 27214
43............................................26640, 27214
44............................................26640, 27214
45............................................26640, 27214
49............................................26640, 27214
50............................................26640, 27214
52..............................23740, 25786, 26640, 27214
53.....................................25786, 26640, 27214
252..................................................23741

                          49 CFR
1....................................................23661
8....................................................23661
10...................................................23666
107..................................................24055
171..................................................24690
172..................................................24690
173..................................................24690
175..................................................24690
176..................................................24690
178..................................................24690
190..................................................24055
571..................................................25425
572..................................................27563
Proposed Rules:
Ch. V................................................27578
Ch. X................................................24896
571..................................................26466
1039..........................................27002, 27003
1121.................................................23742
1150.................................................23742

                          50 CFR
91...................................................24844
222..................................................24345
227...........................................24345, 24588
285..................................................27518
600..................................................23667
622..................................................23671
630..................................................26427
648..................................................25138
660......................24355, 24845, 25872, 27519, 27523
670..................................................24058
674..................................................26428
678..................................................26428
679.......24058, 25138, 26246, 26428, 26429, 26749, 26854, 
                                              26992, 27210
Proposed Rules:
17..............................24387, 24388, 24632, 26757
600....................................23744, 24897, 27214
622..................................................25158
648..................................................24073

[[Page iv]]

                         REMINDERS
The items in this list were editorially compiled as an aid 
to Federal Register users. Inclusion or exclusion from 
this list has no legal significance.

           RULES GOING INTO EFFECT MAY 20, 1997
COMMERCE DEPARTMENT
National Oceanic and Atmospheric Administration
Fishery conservation and management:
   West Coast States and Western Pacific fisheries--
      Western Pacific crustacean; published 5-20-97
ENVIRONMENTAL PROTECTION AGENCY
Hazardous waste program authorizations:
   Arizona; correction; published 3-21-97
NUCLEAR REGULATORY COMMISSION
Organization, functions, and authority delegations:
   Docketing and Service Branch, Office of Secretary; name, address, and 
      facsimile telephone numbers change; published 5-20-97
STATE DEPARTMENT
International Traffic in Arms regulations:
   Registration fees for manufacturers and exporters; published 5-20-97
TRANSPORTATION DEPARTMENT
National Highway Traffic Safety Administration
Motor vehicle safety standards:
   Occupant crash protection--
      Air bag depowering; anthropomorphic test dummy neck flexion, 
         extension, and tension measuring requirements; published 5-20-
         97
TREASURY DEPARTMENT
Internal Revenue Service
Gift taxes:
   Generation-skipping transfer tax; published 5-20-97
                  COMMENTS DUE NEXT WEEK
AGRICULTURE DEPARTMENT
Agricultural Marketing Service
Onions grown in--
   Texas; comments due by 5-23-97; published 4-23-97
AGRICULTURE DEPARTMENT
Federal Crop Insurance Corporation
Crop insurance regulations:
   Macadamia nuts; comments due by 5-19-97; published 4-18-97
   Macadamia trees; comments due by 5-19-97; published 4-18-97
   Potatoes; comments due by 5-23-97; published 4-23-97
AGRICULTURE DEPARTMENT
Forest Service
National Forest System timber; disposal and sale:
   Small business timber sales set-aside program; shares recomputation; 
      appeal procedures; comments due by 5-23-97; published 3-24-97
AGRICULTURE DEPARTMENT
Farm Service Agency
Farm marketing quotas, acreage allotments, and production arrangements:
   Tobacco; comments due by 5-20-97; published 3-21-97
AGRICULTURE DEPARTMENT
Rural Utilities Service
Electric loans:
   Pre-loan policies and procedures--
      Temporary loan processing procedures; comments due by 5-22-97; 
         published 2-21-97
ARCHITECTURAL AND TRANSPORTATION BARRIERS COMPLIANCE BOARD
Americans with Disabilities Act; implementation:
   Outdoor Developed Areas Accessibility Guidelines Regulatory 
      Negotiation Committee--
      Intent to establish; comments due by 5-19-97; published 4-18-97
COMMERCE DEPARTMENT
National Oceanic and Atmospheric Administration
Fishery conservation and management:
   Magnuson Act provisions; comments due by 5-23-97; published 4-23-97
   West Coast States and Western Pacific fisheries--
      Pacific Coast groundfish; comments due by 5-22-97; published 5-7-
         97
      Salmon off coasts of Washington, Oregon, and California; comments 
         due by 5-19-97; published 4-3-97
ENERGY DEPARTMENT
Occupational radiation protection:
   Guides and technical standards; availability; comments due by 5-23-
      97; published 4-24-97
ENVIRONMENTAL PROTECTION AGENCY
Air programs:
   Locomotives and locomotive engines; reduction of nitrogen oxides 
      emissions, oxides, etc.; standards; comments due by 5-19-97; 
      published 3-11-97
Air quality implementation plans; approval and promulgation; various 
   States:
   California; comments due by 5-19-97; published 4-17-97
   District of Columbia et al.; comments due by 5-23-97; published 4-23-
      97
   Indiana; comments due by 5-19-97; published 4-18-97
   Minnesota; comments due by 5-23-97; published 4-23-97
   North Dakota; comments due by 5-21-97; published 4-21-97
   Pennsylvania; comments due by 5-19-97; published 4-18-97
Pesticides; emergency exemptions, etc.:
   Benomyl; comments due by 5-22-97; published 5-7-97
Pesticides; tolerances in food, animal feeds, and raw agricultural 
   commodities:
   Avermectin B1 and delta-8,9-isomer; comments due by 5-23-97; 
      published 3-24-97
   Bromoxynil; comments due by 5-19-97; published 5-2-97
   Tebufenozide; comments due by 5-19-97; published 3-20-97
FEDERAL COMMUNICATIONS COMMISSION
Administrative practice and procedure:
   Electronic filing of documents in rulemaking proceedings; comments 
      due by 5-21-97; published 4-21-97
Common carrier services:
   Toll free service access codes; comments due by 5-22-97; published 4-
      25-97
Radio stations; table of assignments:
   Louisiana; comments due by 5-19-97; published 4-3-97
   Minnesota; comments due by 5-19-97; published 4-3-97
   Mississippi; comments due by 5-19-97; published 4-3-97
   Texas; comments due by 5-19-97; published 4-3-97
   Virginia; comments due by 5-19-97; published 4-3-97
   Wyoming and Nebraska; comments due by 5-19-97; published 4-3-97
HEALTH AND HUMAN SERVICES DEPARTMENT
Food and Drug Administration
Electronic identification/signatures in place of handwritten signatures; 
   comments due by 5-19-97; published 3-20-97
Food additives:
   Adjuvants, production aids, and sanitizers--
      C.I. Pigment Yellow 191; expanded safe use; comments due by 5-21-
         97; published 4-21-97
INTERIOR DEPARTMENT
Indian Affairs Bureau
Education:
   Higher education grant program; clarification; comments due by 5-20-
      97; published 2-19-97
JUSTICE DEPARTMENT
Immigration and Naturalization Service
Immigration:
   Educational requirements for naturalization--
      Exceptions due to physical or developmental disability or mental 
         impairment; comments due by 5-19-97; published 3-19-97
LABOR DEPARTMENT
Employment Standards Administration
Federal Coal Mine Health and Safety Act of 1969, as amended:
   Black Lung Benefits Act--
      Individual claims by former coal miners and dependents processing

[[Page v]]

         and adjudication; regulations clarification and simplification; 
         comments due by 5-23-97; published 2-24-97
LABOR DEPARTMENT
Pension and Welfare Benefits Administration
Employee Retirement Income Security Act:
   Civil monetary penalties; inflation adjustment; comments due by 5-19-
      97; published 4-18-97
LEGAL SERVICES CORPORATION
Aliens; legal assistance restrictions; comments due by 5-21-97; 
   published 4-21-97
PENSION BENEFIT GUARANTY CORPORATION
Single-employer plans:
   Allocation of assets--
      Mortality tables; comments due by 5-19-97; published 3-19-97
PERSONNEL MANAGEMENT OFFICE
Allowances and differentials:
   Cost-of-living allowances (nonforeign areas); comments due by 5-19-
      97; published 3-20-97
TRANSPORTATION DEPARTMENT
Coast Guard
Boating safety:
   Recreational boats; hull identification numbers; comments due by 5-
      22-97; published 2-21-97
Regattas and marine parades:
   First Coast Guard District fireworks displays; comments due by 5-21-
      97; published 4-21-97
TRANSPORTATION DEPARTMENT
Federal Aviation Administration
Air traffic operating and flight rules:
   Airport security areas, unescorted access privileges; employment 
      history, verification, and criminal history records check; 
      comments due by 5-19-97; published 3-19-97
Airworthiness directives:
    de Havilland; comments due by 5-23-97; published 4-15-97
   Airbus Industrie; comments due by 5-19-97; published 4-9-97
   AlliedSignal Inc.; comments due by 5-19-97; published 3-18-97
   Boeing; comments due by 5-22-97; published 4-14-97
   Bombardier; comments due by 5-23-97; published 4-15-97
   Dornier; comments due by 5-19-97; published 4-9-97
   Pratt & Whitney; comments due by 5-19-97; published 3-19-97
   Saab; comments due by 5-19-97; published 4-9-97
Class E airspace; comments due by 5-22-97; published 3-11-97
Class E airspace; comments due by 5-19-97; published 4-8-97
Commercial launch vehicles; licensing regulations; comments due by 5-19-
   97; published 3-19-97
TRANSPORTATION DEPARTMENT
National Highway Traffic Safety Administration
Motor vehicle safety standards:
   Child restraint systems--
      Tether anchorages and anchorage system; comments due by 5-21-97; 
         published 2-20-97
TREASURY DEPARTMENT
Alcohol, Tobacco and Firearms Bureau
Alcohol; viticultural area designations:
   Mendocino Ridge, CA; comments due by 5-22-97; published 4-7-97
TREASURY DEPARTMENT
Internal Revenue Service
Estate and gift taxes:
   Marital deduction; cross reference; comments due by 5-19-97; 
      published 2-18-97