INCOME TAX

Advance pricing agreements, small busi ness taxpayers (Notice 10) 6, 9 Article XIII (8) Rev. Proc. (RP 21) 8, 27 Education loans (Notice 7) 3, 54 Elections under section 7704(g) (Notice

losses (RP 11) 4, 9 Interest:

Investment:

Federal short-term, mid-term, and

long-term rates for January 1998 (RR 4) 2, 18 ; February 1998 (RR 7) 6, 6 Inventory:

LIFO:

Price indexes; department stores for

3. 3, 48 Employee Plans:

November 1997 (RR 6) 4, 4; December 1997 (RR 9) 6, 5 Letter rulings, determination letters, and

information letters issued by Associate Chief Counsel (Domestic), Associate Chief Counsel (EBEO), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International) (RP 1) 1, 7 Low-income housing tax credit (Notice

Regulations:

26 CFR 20.2041–3, 20.2056(d)–2, amended; 20.2046–1, revised; property interests and disclaimer (TD 8744) 7, 20 26 CFR 25.2702–5, –7, amended; qualified prsonal residence trust, sale of residence (TD 8743) 7, 26 26 CFR 25.2511–1, 25.2514–3, 25.2518–1, –2, amended; property interests and disclaimers (TD 8744) 7, 20 Revocable trust; election (RP 13) 4, 21 Underpayment interest, interest expense

Determination letters (RP 6) 1, 183 ;

(RP 14) 4, 22 Discrimination; CODAs (Notice 1) 3,

42 Eligible deferred compensation plans

(Notice 8) 4, 6 Group health plans; COBRA continua tion coverage; HIPAA portability (Notice 12) 5, 12 Funding:

average interest rate (Notice 9) 4, 8 Letter rulings, etc. (RP 4) 1, 113 Limitations on benefits and contribu tions (RR 1) 2, 5 Minimum Funding Standards (RP 10)

2, 35

13. 6, 19 Satisfactory bond; “bond factor”

Full funding limitations, weighted

amounts for the period October through December 1997 (RR 3) 2, 4 Proposed regulations:

26 CFR 1.72(p)–1, amended; loans to plan participants (REG–209476–82) 8, 36 26 CFR 1.469–10, revised; 1.7704–1, added; investment income, passive activity income and loss rules for

deduction, estates (RP 15) 4, 25

March 2, 1998 24 1998–9 I.R.B.