I N C O M E TA X —C o n t i n u e d

ket rules (RP 43) 39, 12 Depreciation:

Underpayments and overpayments for calendar quarter beginning October 1, 1997 (RR 40) 39, 8

Retail motor fuels outlet (RR29) 28, 4 Elections into mark-to-market account

ing (Notice 37) 27, 8 Electing Small Business Trust (ESBT)

qualification (Notice 49) 36, 8 Electronic filing of Form 941, Employer’s

Quarterly Federal Tax Return (RP 4 7 ) 42, 19 Electronic or magnetic media filing:

Specifications for 1997 Forms 1098,

1099, 5498, and W–2G (RP 34) 30, 1 4 Employee plans:

Delegation of authority (DO 97 (Rev.

34)) 41, 14 Highly compensated employee, defini tion (Notice 45) 33, 7 Individual retirement plans, definition of

academic period (Notice 53) 40, 6 O rganizations, functions, and authority

delegations; director, Employee Plans Division (DO 172(Rev. 5)) 28, 6 Remedial amendment period extension

( R P 41) 33, 5 1 Funding:

Full funding limitations, weighted av

Penalty:

Guidance regarding waiver of failure to

deposit penalty for certain taxpayers required to begin using electronic funds transfer on or after July 1, 1997 (Notice 43) 30, 86

Marital or charitable bequests (CtD 2062)

32, 8 26 CFR 301.6634–1, 301.6601–1, 301.6651–1, 1.6013–2(b)(1), amended; 301.6656–3, added; 301.7122–1(e), revised; 301.7430–0, –1, –2, –4, –5, amended; 301.7420–6, revised; miscellaneous sections affected by TBOR 2 and PRW O R A1996 (TD 8725) 37, 1 6