ADMINISTRATIVE

Notice 98–10, page 9. Advance Pricing Agreements (APAs). This notice provides special procedures for small business taxpayers to obtain advance pricing agreements.

Notice 98–11, page 18. This notice announces that Treasury and the Service will issue regulations to prevent the use of hybrid branch arrangements to reduce foreign tax while avoiding the corresponding creation of subpart F income. In addition, the notice also requests public comments regarding the treatment of hybrid branch arrangements under subpart F.

Notice 98–13, page 19. Low-income housing tax credit. Resident populations of the various states are reproduced for purposes of determining the 1998 calendar year (1) state housing credit ceiling under section 42(h) of the Code, and (2) private activity bond volume cap under section 146.

Finding Lists begin on page 101. Announcement of Disbarments and Suspensions begins on page 98.

Department of the Treasury Internal Revenue Service