ADMINISTRATIVE

Rev. Proc. 98–23, page 30. Conversion of a Qualified Subchapter S Trust (QSST) to an Electing Small Business Trust (ESBT) and of an ESBT to a QSST. This procedure provides automatic consent of the Commissioner for the conversion of a Qualified Subchapter S Trust (QSST) to an Electing Small Business Trust (ESBT) and of an ESBT to a QSST.

Rev. Proc. 98–24, page 31. Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles designed to be propelled primarily by electricity and built by an original equipment manufacturer (electric automobiles) with tables detailing the limitations on depreciation deductions for owners of electric automobiles first placed in service after August 5, 1997, and before January 1, 1998, and the amounts to be included in income by lessees of electric automobiles first leased after August 5, 1997, and before January 1, 1998.

Announcement 98–15, page 36. The Service is requesting comments from the public on proposed new Forms W–8, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding; W–8A, For

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Finding Lists begin on page 49. Announcement of Disbarments and Suspensions begins on page 46. Announcement of Declaratory Judgment Proceedings Under Section 7428 begins on page 44.

Department of the Treasury Internal Revenue Service