INCOME TAX—Continued — Internal Revenue Bulletin 1998-18

26 CFR 1.6031–1, removed; 1.6031(a)–1, added; 1.6063–1, amended; partnership returns (REG–209322–82) 15, 26 26 CFR 1.7702B–1, –2, added; qualified long-term care insurance contracts (REG–109333–97) 9, 9 26 CFR 301.6159–1, amended; agreements for tax liability installment payments (REG–100841–97) 8, 30 26 CFR 301.6404–2, added; abatement of interest (REG–209276–87) 11, 18 26 CFR 301.7433–1(a), (d), (e), and (f), revised; civil cause of action for certain unauthorized collection actions (REG–251502–96) 9, 14 26 CFR 54.9812–1, added; mental health parity; HIPAA (REG– 109704–97) 3, 60 Qualified Funeral Trust; guidance (Notice

first half of 1998 (RR 14) 11, 4 Insurance companies:

Discounting estimated salvage recover able (RP 12) 4, 18 Interest rate tables (RR 2) 2, 15 Loss reserves; discounting unpaid

losses (RP 11) 4, 9 Interest:

Investment:

Federal short-term, mid-term, and

long-term rates for January 1998 (RR4) 2, 18 ; February 1998 (RR7) 6, 6 ; March 1998 (RR11) 10, 13 ; April 1998 (RR 18) 14, 22 Rates, underpayments and overpay

ments (RR 17) 13, 21 Inventory:

LIFO:

Price indexes; department stores for

3, 52 Qualified intermediary agreements:

November 1997 (RR 6) 4, 4 ; December 1997 (RR 9) 6, 5; January 1998 (RR 16) 13, 18 ; February 1998 (RR 20) 15, 8 Shrinkage estimates:

Guidance provided to foreign financial

institutions (RP 27) 15, 15 Qualified mortgage bonds, mortgage

Changing method of accounting for