INCOME TAX

Rev. Rul. 98–18, page 22. Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for April 1998.

T.D. 8760, page 4. T.D. 8761, page 13. REG–120882–97, page 25. Final, temporary, and proposed regulations under section 368 of the Code provide guidance regarding satisfaction of the continuity of interest and continuity of business enterprise requirements for corporate reorganizations. A public hearing on the proposed regulations will be held on May 26, 1998.

T.D. 8762, page 15. Final regulations under section 453 of the Code relate to the use of the installment method to report the gain recog

Finding Lists begin on page 32. Index for January-March begins on page 34.

Department of the Treasury Internal Revenue Service