INCOME TAX

Accuracy-related penalty, TD 8656 cor rection (Notice 55) 40, 6

1099, 5498, and W–2G (RP 34) 30, 14 Employee plans:

Cost-of-living adjustments, 1998 (No tice 58) 45, 7 Covered compensation tables; 1998

(RR 45) 46, 4 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 Organizations, functions, and authority

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

Railroad retirement:

Rate determination; quarterly (July 1,

1997. 28, 5

Regulations:

26 CFR 31.0–1(a), 31.0–3(f), amended; 31.6302–1(h), added; 31.6302–1(i), redesignated; 31.6302–1T, removed; 31.6302(c)–3, amended; 31.6302–3T, removed; federal tax deposits by electronic funds transfer (TD 8723) 30, 4 26 CFR 31.3401(a)(6)–1, 31.3406–0, 31.3406(d)–3, 31.3406(h)–2, 31.6413(a)–3, amended; 31.3406(g)–1(e), added; 31.9999–0, added effective 10/14/97; 31.9999–0, removed effective 1/1/99; 35a.9999–0T, removed effective 10/14/97; 35a.9999–0, added effective 10/14/97; 35a.9999–0, –1, –2, –3, –3A, –4T, –5, removed ef

(RP 41) 33, 51 Funding:

Full funding limitations, weighted av

December 1, 1997 30 1997–48 I.R.B.