INCOME TAX—Continued

Bows and arrows; taxable and nontaxable

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

articles (RR 5) 2, 20 Proposed regulations:

26 CFR 40.0–1T, added; 40.6011(a)– 1T, added; 40.6302(c)–2T, added; deposits of excise taxes (REG– 102894–97) 3, 59 26 CFR 54.4980B–1, added; group health plans continuation coverage requirements (REG–209485–86) 11, 21 Regulations:

tion coverage; HIPAA portability (Notice 12) 5, 12 Funding:

26 CFR 40.0–1(a), amended; 40.6011(a)–1(a)(2)(iii), 40.5302(c)– 1, amended, 40.6302(c)–2(b)(2)(iii), added; deposits of excise taxes (TD 8740) 3, 4 26 CFR 40.6011(a)–1(b)(2)(vi), amended; 48.4082–5T, removed; 48.4082–5, added; 48.4081–1, amended; 48.4082–5T, redesignated; 48.6416(b)(4)–1, removed; 48.6421– 3(d)(2), amended; 48.6427–3(d)(2), amended; 48.6715–1(a)(3), revised; 48.6715–2T, removed; gasoline and diesel fuel excise tax; special rules for Alaska, definitions (TD 8748) 8, 24

Full funding limitations, weighted av erage interest rate for January 1998 (Notice 9) 4, 8; February 1998 (Notice 15) 9, 8; March 1998 (Notice 18) 12, 11 Letter rulings, etc. (RP 4) 1, 113 Limitations on benefits and contribu tions (RR 1) 2, 5 Minimum Funding Standards (RP 10)

Letter rulings, etc. (RP 4) 1, 113 Organizations excepted from reporting

lobbying expenditures (RP 19) 7, 30 Tax consequences of physicians re

2, 35 Proposed regulations:

26 CFR 1.401(a)(9)–1, amended; qualified plans and individual retirement plans, required distributions (REG– 209463–82) 4, 27 Recovery of basis; retirees (Notice 2) 2,

22 SIMPLE-IRAs (Notice 4) 2, 25 Technical advice (RP 5) 1, 155 User fees (RP 8) 1, 225 Environmental cleanup costs; letter

rulings (RP 17) 5, 21 Exempt Organizations: