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INCOME TAX—Continued INCOME TAX—Continued INCOME TAX—Continued

Internal Revenue Bulletin 1998-9 · 2026-10-03 edition · updated 2026-10-04 · United States

publicly traded partnerships (REG–105163–97) 8, 31 26 CFR 1.1291–1, 1.1293–1, 1.1295–1, –3, 1.1297–3(c), added; 1.1296–4, amended; passive foreign investment company preferred shares, special income exclusion (REG–115795– 97) 8, 33 26 CFR 301.6159–1, amended; agreements for tax liability installment payments (REG–100841–97) 8, 30 26 CFR 54.9812–1, added; mental health parity; HIPAA (REG– 109704–97) 3, 60 Qualified Funeral Trust; guidance (Notice

  1. 3, 52 Qualified Zone Academy Zone Bonds

tional) (RP 7) 1, 222 Rural airports (RP 18) 6, 20 Technical advice to district directors and

chiefs, appeals offices, Associate Chief Counsel (Domestic), Associate Chief Counsel (EBEO), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International) (RP 2) 1, 74 Treatment of hybrid arrangements under

ignated; 54.9812–1T, added; mental health parity, interim rules (TD 8741) 3, 6 Rulings:

Areas in which advance rulings will not

be issued:

Associate Chief Counsel (Domes tic), Associate Chief Counsel (EBEO) (RP 3) 1, 100 Associate Chief Counsel (Interna

(RP) 3, 100 Real estate transactions (RP 20) 7, 32 Regulations:

26 CFR 1.61–12, 1.249–1, 1.1016–5, 1.1275–1, amended; 1.163–13, 1.171–5, added; 1.171–1, –2, –3, –4, revised; 1.1016–9, removed; amortizable bond premium (TD 8746) 7, 4

26 CFR 1.280B–1, added; building demolition, definition of structure (TD 8745) 7, 15 26 CFR 1.446–1, amended; 1.446–1T, removed; 301.9100–0, added; 301.9100–1, revised; 301.9100–2, –3, added; 301.9100–1T, –2T, –3T; removed extensions of time to make elections (TD 8742) 5, 4 26 CFR 1.1202–0, –2, added; qualified small business stock (TD 8749) 7, 16 26 CFR 1.1290–0, amended; 1.1294–0, added; 1.1291–0T, amended; 1.1291–1T, added; 1.1291–9, amended; 1.1293–0, –1T, added; 1.1295–0, –1T, –3T, 1.1297–3T(c), added; passive foreign investment company preferred shares, special income exclusion (TD 8750) 8, 4 26 CFR 1.1396–1; empowerment zone employment credit, qualified zone employees (TD 8747) 7, 18 26 CFR 54.9801–2T, amended; 54.9801–4T, –5T, revised; 54.9804– 1T, redesignated; 54.9806–1T, redes

subpart F (Notice 11) 6, 18

1998–9 I.R.B 25 March 2, 1998

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▸Contents — Internal Revenue Bulletin 1998-9
Internal Revenue Bulletin 1998-9

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