INCOME TAX—Continued — Internal Revenue Bulletin 1997-14

Interest—Continued

Penalties:

imaging (RP 22) 13, 9 Credits against tax:

Low-income housing credit:

Building’s credit period beginning

Underpayment and overpayment rates for April 1997 (RR 12) 11, 5 Inventories:

LIFO, price indexes, department stores, November 1996 (RR 6) 4, 4 ; December 1996 (RR 8) 7, 4 ; January 1997 (RR 15) 12, 42 Low-income housing tax credit (Notice

8, 23 Major disaster areas (RR 11) 10, 5 Medical and dental expenses (RR 9) 9,

4 Obsolete revenue rulings and revenue

procedures under TD 8697 (Notice 1) 2, 22 Photocopy fee increase (RP 11) 6, 13 Pilot pre-submission conference proce

after 1995 (RR 4) 3, 6 Satisfactory bond, bond factor amounts for January, February, and March 1997 (RR 16) 13, 4 Depreciation:

Retail motor fuels outlets (RP 10) 2,

59 Differential earnings rate (Notice 17) 10,

34 Domestic asset/liability and investment

yield percentages (RP 16) 5, 25 Electing Small Business Trust (ESBT)

dure (RP 21) 12, 44 Proposed regulations:

election (Notice 12) 3, 11 Employee plans:

Cash or deferred arrangements (No

tice 2) 2, 22 Funding:

Full funding limitations, weighted

average interest rate, January 1997 (Notice 8) 4, 7 ; February 1997 (Notice 16) 9, 15 Qualification: