EMPLOYMENT TAX

Allocation of interest expense among

taxpayer’s expenditures (Notice 46) 34, 10 Automatic relief for S elections (RP 48)

43, 19 Calculation of partner’s limited deficit

restoration obligation (RR 38) 38, 14 Capital gain dividends by RICs or REITs;

designation of classes (Notice 64) 47, 7 Capital gains and losses; rates (Notice 59)

45, 7 Changes to RP 96–11 (Notice 48) 37, 5 Charitable contributions; business ex penses (RP 52) 46, 17 Consent to change accounting method to comply with section 475 mark-to-market rules (RP 43) 39, 12 Depreciation:

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

ing (Notice 37) 27, 8 Education incentives; credits; interest de duction; individual retirement accounts (Notice 60) 46, 8 Electing Small Business Trust (ESBT)

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

Quarterly Federal Tax Return (RP 47) 42, 19 Electronic or magnetic media filing:

Specifications for 1997 Forms 1098,

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

fective 1/1/99; withholding of tax on certain U.S. source income paid to foreign persons (TD 8734) 44, 5 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; 301.7430–6, revised; miscellaneous sections affected by TBOR 2 and PRWORA 1996 (TD 8725) 37, 16