INCOME TAX—Continued

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)

election (Notice 12) 3, 11 Electricity from certain renewable re

sources: Inflation adjustment factor and refer added; diesel fuel excise tax, special rules for Alaska (TD 8693) 6, 9 26 CFR 54.9801–1T through –6T, 54.9802–1T, 54.9804–1T, 54.9806– 1T, added; group health plans, access, portability, and renewability requirements (TD 8716) 19, 5

ence prices, calendar year 1997 (Notice 30) 20, 6 Employee plans:

average interest rate, January 1997 (Notice 8) 4, 7 ; February 1997 (Notice 16) 9, 15 ; March 1997 (Notice 23) 14, 8 ; April 1997 (Notice 27) 17, 7 Qualification:

Cash or deferred arrangements (No

tice 2) 2, 22 Funding:

Full funding limitations, weighted