ADMINISTRATIVE

Notice 98–23, page 9. This notice provides guidance regarding recent changes to the taxation of social security benefits under the U.S.Canada income tax treaty.

Notice 98–25, page 11. Election to treat trust as a United States person; do- mestic trust. This notice provides the procedures under section 1161 of the Taxpayer Relief Act of 1997, P.L. 105–34, 111 Stat. 788 (1997), for trusts that were in existence on August 20, 1996, and that were treated as United States persons on August 19, 1996, to elect to continue to be treated as United States persons notwithstanding section 7701(a)(30)(E) of the Code.