Part IV. Items — Internal Revenue Bulletin 1998-21

Buckle My Shoe, Inc., Chester, VT Burlington Area 2020, Burlington, CO Californians for Green Speed,

Announcement 98–42

Adults Against Child Abuse, Inc., Vero

Sacramento, CA Caring Hearts Inc., Vincennes, IN Center for Innovative Public Policy, Inc.,

Publication 3079, Gaming Publication for Tax-Exempt Organizations, is now available for tax-exempt organizations conducting gaming. The publication provides general information regarding tax exemption, unrelated business tax, recordkeeping, filing requirements (income tax, withholding tax, excise, and employment tax), and provides examples of the type of records that should be maintained by tax-exempt organizations conducting bingo, pull-tabs, and other games of chance. The publication also provides information regarding related publications that contain additional information on the topics discussed in the publication.

Publication 3079 may be obtained by calling 1-800-TAX-FORM (1-800-8293676) or through the internet at ftp. fedworld.gov/pub/irs-pdf/p3079.pdf. Additional information about tax-exempt organizations may be obtained through the Exempt Organization’s Home Page at www.irs.ustreas.gov\bus_info\eo.

Foundations Status of Certain Organizations

Announcement 98–43

The following organizations have failed to establish or have been unable to maintain their status as public charities or as operating foundations. Accordingly, grantors and contributors may not, after this date, rely on previous rulings or designations in the Cumulative List of Organizations (Publication 78), or on the presumption arising from the filing of notices under section 508(b) of the Code. This listing does not indicate that the organizations have lost their status as organizations described in section 501(c)(3), eligible to receive deductible contributions.

Former Public Charities. The following organizations (which have been treated as organizations that are not private foundations described in section 509(a) of the Code) are now classified as private foundations: Access to Education Foundation Inc.,

Beach, FL Albemarle Recreation and Leadership

Inc., Valvico, FL Brookwood Guild Inc., Tierra Verde, FL Bryantville Parent Teacher Organization,

Training Ctr for Disabled Person, Edenton, NC All Fund, Little Rock, AR Alliance for Sober Living, Inc.,

Northampton, MA Alliance Foundation, Portland, ME Alvo-Eagle Recreation Association,

Princeton, NJ Center for Transportation Training

Eagle, NE American College of Ophthermology,

Education and Research, Alexandria, VA Cetana Educational Foundation Inc.,

Princeton, NJ Charles D Bud Hering Jr. Foundation,

Davenport, IA American College of Workers

Compensation Counsel, Manchester, NH American Friends of Maccabee Institute

Tiffin, OH Chesterfield Basketball League Inc.,

Foundation, New York, NY American Friends of Mishlow Ltfilah,

Richmond, VA Chinese Society for Women’s Studies,

Monsey, NY AMI-Southwest Wisconsin Inc.,

Platteville, WI Apprenticeship Incorporated, St. Paul, MN Arab Television of America, Inc.,

Inc., Flushing, NY Childrens Village Inc., Lantana, FL Circle of Friends Inc., Ashboro, NC Citizens Committee on Immigration

Policy, Norco, CA Citizens of the Territory, Tucson, AZ CITWE, Inc., Brooklyn, NY Clark County Jail Chaplaincy Program,

Inc., Springfield, OH Cleburne Emergency Medical Services

Brooklyn, NY Asian American Coalition of Houston,

Houston, TX Asian Studies Consortium, Virginia

Beach, VA Associates in Education and Prevention

Inc., Heflin, AL Coahoma Lighthouse Ministries Inc.,

in Pastoral Practice, North Kingstown, RI BCMS Recovering Company, Inc.,

Farmington, NM Colorado Reforestation Project, Como,

Boston, MA Back to Blue Incorporated, Sherman

CO Comeback Home for Chemical

Oaks, CA Bak Resources, Fremont, CA Bengali Association of Greater Nashville,

Dependency Inc., Dallas, TX Connecticut-Family Coalition, Inc.,

Hartford, CT Corpus Christi Ministries Inc., Jersey

City, NJ Council of Elementary Science of New

Jersey, Inc., Pennington, NJ Creative Castle Ministries, Little Rock,

Nashville, TN Black Alumni-ae of the Massachusetts

Institute, Cambridge, MA Blaine Back Court Club, Blaine, MN Blues in the Schools Education Fund

Richard H. Friedberg, Goose Creek, SC Boston Kendo Association, Chestnut Hill,

AR Creative Educational Partnership, Ft.

Worth, TX Creative Neighbors Always Sharing, Los

Angeles, CA Decibelles of Cape Coral Inc., Cape

MA Bradford Senior Independence Housing

Corporation, Bradford, VT Brownsburg Junior Athletic Foundation

Inc., Brownsburg, IN Brandon Bears Youth Football League

Coral, FL Deer Trails Wilderness Area Association,

Norfolk, NE Dekalb Housing Organization,

Alexandra, TN District 27 N Club Inc., Charlotte, NC Divine Principles Continuity, Seattle,

Chicago, IL Advocates for Quality Education,

Inc., Pembroke, MA

Farmington Hills, MI

1998–21 I.R.B. 93 May 26, 1998

Lorraine Digby Enterprises, Chicago, IL Louisville Male High School Junior

Reserve Officer Training Corps, Louisville, KY M O T Community Fund Inc.,

Don Singer Memorial Scholarship Fund,

Gulf Medical Relief Fund, Metairie, LA Gwinnett County Childrens Association,

Inc., Uniontown, OH Downs Media Education Center,

Stockbridge, MA Drug Quiz Show Inc., Syracuse, NY DUL Subsidiary Inc., Detroit, MI East Jefferson Preservation Association,

Inc., Lawrenceville, GA Harding Academy Foundation, Inc.,

Inc., Boonton, NJ Help Out Inc., Boulder, CO Heritage of Chernobyl Foundation USA,

Memphis, TN Hazrat Sultan Bahu Foundation USA

Middletown, DE MA at Educational and Cultural Agency,

Ann Arbor, MI East Longmeadow Rotary Memorial

Scholarship Foundation, Inc., East Longmeadow, MA Eastwood Rotary Foundation, Inc.,

Tarentum, PA Hill-Stead Museum Board of Governors,

Houston, TX Highlands Hockey Association,

Inc., Wilmington, DE Main Street Lonoke, Lonoke, AR Majestic Inc., Milwaukie, OR Mannahouse Fellowship International,

Spokane, WA Margaret Weissenfluh Foundation for

Musically Inclined Children Inc., Rockville, MD Marquette Community Concert

Syracuse, NY Eastside Youth Services & Street

Outreach, Inc., Austin, TX Elizabeth Haddon Housing Corporation,

Inc., Farmington, CT Hospice Partners Inc., S. St. Paul, MN Housecalls Hospice Volunteer

Association Inc., Parkersburg, WV Idec or Intake-Discharge Evaluation

Medford, NJ Elmbrook Center for the Arts,

Association, Marquette, MI Martin Luther King Jr. General Hospital

Founation, Los Angeles, CA Mayberry Model Railroaders Inc., Mount

Airy, NC Medical Research Foundation Inc.,

Brookfield, WI Engineers Council of Houston Inc.,

Houston, TX European Missionary Baptist Missions

Center, Houston, TX Imagine America Productions, Chicago,

IL Independent Living Center of North

Benton, KS Mediphors, Inc., Bloomsburg, PA Mennonite & Brethren Marriage

Inc., Plant City, FL Eveleth Band Boosters Inc., Eveleth,

MN Faith Village Corporation, Chesapeake,

Central Ohio, Inc., Mansfield, OH Inner City Awaking Inc., Washington,

DC International Music Center, Colorado

Springs, CO International Science and Engineering

VA Farm Saver Inc., Peoria, IL Farmington Symphony Orchestra

Encounter Northwest Region Inc., Albany, OR Midland Park Centennial Inc., Midland

Park, NJ Midwest Dance Theatre Inc., Walled

Boosters, Farmington, UT Fort Bend Songwriters Association,

Richmond, TX Foundation for the Advancement of

Fair 2000, Detroit, MI Jedcenter Inc. Foundation for Adapline

Lake, MI Milk Bottle Productions Incorporated,

Arlington, VA Mississippi Society for Parenteral and

Autistic Persons, Inc., Staten Island, NY Franklin Interfaith Council, Inc.,

and Assistive Technology, Riviera, TX Jonesboro Crime Stoppers Inc.,

Jonesboro, AR Joseph E. Mertz Memorial Educational

Foundation, Inc., Cleveland, TN Joyful Parenting Center, Inc., Tamsworth,

Enteral Nutrition, Ridgeland, MS Moorhead Kennedy Institute, Inc., New

York, NY Moses Housing Incorporated, Troy, AL Muldown Academic Achievement

Franklin, MA Fresh Start Rescue Mission Inc.,

Albertville, AL Friends of Tarrywhite Park, Inc.,

NY Julius and Bertha Orth Foundation,

Danbury, CT Friends of the Glacial Drumlin Trail, Inc.,

Minot, ND Kemper Military School Alumni

Edowment Fund, Boonville, MO Kentucky Society for Parenteral and

Scholarship Trust, Whitefish, MT NSSV Corporation, Washington, DC Nadiad Visa Khadayata Samaj, Norwood,

Lake Mills, WI Fun Ages Family Daycare, Inc., Chelsea,

Enteral Nutrition, Lexington, KY Kids Connection, Dayton, OH Kids Dream Ranch USA, Tucson, AZ Kissimmee American Chinese Center,

Association, Richmond, CA National Association of Education

NJ National Afro-American Golfers

MA Fundraising Project, Inc., Atlanta, GA Future Fund Inc., Louisville, KY GFWC Gulf Breeze Junior Womans

Club, Gulf Breeze, FL Gamma XI Lambda Alpha Phi Alpha

Buyers, Inc., Hauppauge, NY National Association of Latin American

Center, Inc., Baltimore, MD Nerriaet, Los Angeles, CA New Era Human Need Services

Fraternity, Inc., Minneapolis, MN Giant People, Inc., Sausalito, CA Gospel Music Promotions Inc., Roseau,

Kissimmee, FL Ladzekpo Brothers and the African Music

and Dance Ensemble, Oakland, CA Lake Jackson Soccer Club, Lake Jackson,

TX Latino Cultural Arts & Production Center

of Dallas, Dallas, TX Llano County Youth Center Inc., Llano,

Catholic Youth and Young Adult Ministry, Oakland, CA National Shared Housing Resource

Emergency Shelter & Affordable Housing, Los Angeles, CA New Life X S A Group Inc., Irvington,

MN Greater Gardner Community

Development Corp., Gardner, MA Greater Little Rock Center for World

TX Logan County Housing Improvement

Association, Bellafontaine, OH

Religions, North Little Rock, AR

May 26, 1998 94 1998–21 I.R.B.

New Outlook Boys Home Inc., Los

Angeles, CA New School Arts Foundation, San Diego,

Northeast Brooklyn Services

Corporation, Brooklyn, NY Northeast Fellowship of Alcoholics

Anonymous, Clovis, CA Northern California African Heritage

CA New Talent Garden, Houston, TX New York Japanese-American Lions

Club Charities, Inc., New York, NY Nipomo Book and Toy Lending Library,

Nipomo, CA Nohma Development Corporation, New

Network, Vallejo, CA Northern California Health Care

Coalition, Redding, CA Northwest Documentary Consortium,

Portland, OR Norwalk Float Foundation, Norwalk,

CA Norwich Hospital Employees Family

If an organization listed above submits information that warrants the renewal of its classification as a public charity or as a private operating foundation, the Internal Revenue Service will issue a ruling or determination letter with the revised classification as to foundation status. Grantors and contributors may thereafter rely upon such ruling or determination letter as provided in section 1.509(a)–7 of the Income Tax Regulations. It is not the practice of the Service to announce such revised classification of foundation status in the Internal Revenue Bulletin.

Orleans, LA Norcal Vocational Inc., San Rafael, CA North Coast Association for Jewish

Day Care, Inc., Norwich, CT

Culture, McKinleyville, CA

1998–21 I.R.B. 95 May 26, 1998

Announcement of the Consent Voluntary Suspension of Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries From Practice Before the Internal Revenue Service

Under 31 Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, in order to avoid the institution or conclusion of a proceeding for his disbarment or suspension from practice before the Internal Revenue Service, may offer his consent to suspension from such practice. The Director of Practice, in his discretion, may suspend an attorney, certified public accountant, enrolled agent, or enrolled actuary in accordance with the consent offered.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal Revenue Ser

vice matter from directly or indirectly employing, accepting assistance from, being employed by, or sharing fees with any practitioner disbarred or suspended from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify practitioners under consent suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attorney, certified public ac

countant, enrolled agent, or enrolled actuary, and date or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is practicable for each attorney, certified public accountant, enrolled agent, or enrolled actuary so suspended and will be consolidated and published in the Cumulative Bulletin.

The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:

Name Address Designation Date of Suspension

Soulides, James C. Berwyn, IL CPA January 1, 1998 to June 30, 2000 Bujan, Frank Orland Park, IL CPA January 1, 1998 to June 30, 2000 Field, Edward L. Topeka, KS CPA January 27, 1998 to April 26, 1999 Cito, Paul J. West Orange, NJ CPA February 21, 1998 to May 20, 1999 Sproul, Jerry Idaho Falls, ID CPA February 25, 1998 to October 24, 1998 Hunt, Russell Pauls Valley, OK CPA March 1, 1998 to June 30, 1998 Oertli, William Rochester, MN CPA Mach 4, 1998 to March 3, 2000 Maynard, Richard Reno, NV CPA March 10, 1998 to March 9, 2002 McDonald, Bill Reno, NV Attorney March 10, 1998 to March 9, 2002 Komendant, Howard Passaic, NJ CPA March 10, 1998 to September 9, 1998 Kwiatek, Fabian A. Silver Spring, MD CPA March 16, 1998 to March 15, 2001 Brown, Patricia DeKalb, IL CPA March 16, 1998 to September 15, 1999 Marshall, Robert Woodland Hills, CA Attorney March 18, 1998 to November 17, 2000 Baloun, Donald J. Palatine, IL CPA March 25, 1998 to November 24, 1998 Goldman, Harold J. Summit, NJ CPA March 27, 1998 to September 26, 1998 Garner, Darrow C. Austin, TX CPA April 1, 1998 to March 20, 2000 Klein, Charles U. Dunedin, FL CPA April 1, 1998 to September 30, 1999 Morgan, Robert I. Brownsville, VT Attorney April 2, 1998 to April 1, 2000 Teel, Jeffrey J. Hollis, NH CPA April 2, 1998 to April 1, 2001 Hancock, Randall M. Gardendale, AL CPA Indefinite from April 13, 1998 Allison Jr., Dale A. Blairsville, GA Attorney April 15, 1998 to July 14, 2001 Gogel, William A. North Hills, NY Attorney April 21, 1998 to April 20, 2002 Bose, Gautem Oak Brook, IL CPA May 1, 1998 to April 30, 2001 Woods, W. Rex Belleville, KS CPA May 1, 1998 to January 31, 1999 Monahan, John Seattle, WA Attorney May 1, 1998 to April 30, 2001 Swartz, Lewis A. Syosset, NY CPA May 1, 1998 to April 30, 2002

May 26, 1998 96 1998–21 I.R.B.

Name Address Designation Date of Suspension

Eckert, Bruce G. Cleveland, OH CPA May 2, 1998 to May 1, 1999 Rozanski, Lawrence J. Pittsburg, PA CPA June 1, 1998 to May 30, 2000 Mangum, Carl E. Morris Plains, NJ CPA July 1, 1998 to December 31, 1999 Reeser, Richard M. Thornton, CO CPA July 1, 1998 to September 30, 1999 Bailey, Thomas O. Dallas, TX CPA July 1, 1998 to June 30, 2001 Johnson, Kenneth E. Forest Lake, MN CPA July 1, 1998 to November 30, 1999 Deren, Joseph Lackawanna, NY Attorney July 1, 1998 to June 30, 2001

1998–21 I.R.B. 97 May 26, 1998

Definition of Terms

Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect:

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it ap

Abbreviations

The following abbreviations in current use and for- merly used will appear in material published in the Bulletin.

A —Individual. Acq. —Acquiescence. B —Individual. BE —Beneficiary. BK —Bank. B.T.A. —Board of Tax Appeals. C. —Individual. C.B. —Cumulative Bulletin. CFR —Code of Federal Regulations. CI —City. COOP —Cooperative. Ct.D. —Court Decision. CY —County. D —Decedent. DC —Dummy Corporation. DE —Donee. Del. Order —Delegation Order. DISC —Domestic International Sales Corporation. DR —Donor. E —Estate. EE —Employee.

plies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in law or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in the new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the

E.O. —Executive Order. ER —Employer. ERISA —Employee Retirement Income Security Act. EX —Executor. F —Fiduciary. FC —Foreign Country. FICA —Federal Insurance Contribution Act. FISC —Foreign International Sales Company. FPH —Foreign Personal Holding Company. F.R. —Federal Register. FUTA —Federal Unemployment Tax Act. FX —Foreign Corporation. G.C.M. —Chief Counsel’s Memorandum. GE —Grantee. GP —General Partner. GR —Grantor. IC —Insurance Company. I.R.B. —Internal Revenue Bulletin. LE —Lessee. LP —Limited Partner. LR —Lessor. M —Minor. Nonacq. —Nonacquiescence. O —Organization. P —Parent Corporation.

new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

PHC —Personal Holding Company. PO —Possession of the U.S. PR —Partner. PRS —Partnership. PTE —Prohibited Transaction Exemption. Pub. L. —Public Law. REIT —Real Estate Investment Trust. Rev. Proc. —Revenue Procedure. Rev. Rul. —Revenue Ruling. S —Subsidiary. S.P.R. —Statements of Procedral Rules. Stat. —Statutes at Large. T —Target Corporation. T.C. —Tax Court. T.D. —Treasury Decision. TFE —Transferee. TFR —Transferor. T.I.R. —Technical Information Release. TP —Taxpayer. TR —Trust. TT —Trustee. U.S.C. —United States Code. X —Corporation. Y —Corporation. Z —Corporation.

May 26, 1998 98 1998–21 I.R.B.

Numerical Finding List ¹

Bulletins 1998–1 through 1998–20

Announcements:

98–1, 1998–2 I.R.B. 38 98–2, 1998–2 I.R.B. 38 98–3, 1998–2 I.R.B. 38 98–4, 1998–4 I.R.B. 31 98–5, 1998–5 I.R.B. 25 98–6, 1998–5 I.R.B. 25 98–7, 1998–5 I.R.B. 26 98–8, 1998–6 I.R.B. 96 98–9, 1998–7 I.R.B. 35 98–10, 1998–7 I.R.B. 35 98–11, 1998–8 I.R.B. 42 98–12, 1998–8 I.R.B. 43 98–13, 1998–8 I.R.B. 43 98–14, 1998–8 I.R.B. 44 98–15, 1998–10 I.R.B. 36 98–16, 1998–9 I.R.B. 17 98–17, 1998–9 I.R.B. 16 98–18, 1998–10 I.R.B. 44 98–19, 1998–10 I.R.B. 44 98–20, 1998–11 I.R.B. 25 98–21, 1998–11 I.R.B. 26 98–22, 1998–12 I.R.B. 33 98–23, 1998–12 I.R.B. 34 98–24, 1998–12 I.R.B. 35 98–25, 1998–13 I.R.B. 43 98–26, 1998–14 I.R.B. 28 98–27, 1998–15 I.R.B. 30 98–28, 1998–15 I.R.B. 30 98–29, 1998–16 I.R.B. 48 98–30, 1998–17 I.R.B. 38 98–32, 1998–17 I.R.B. 39 98–33, 1998–17 I.R.B. 39 98–34, 1998–17 I.R.B. 39 98–35, 1998–17 I.R.B. 40 98–36, 1998–18 I.R.B. 18 98–37, 1998–19 I.R.B. 24 98–38, 1998–19 I.R.B. 26 98–39, 1998–20 I.R.B. 24 98–40, 1998–20 I.R.B. 24 98–41, 1998–20 I.R.B. 25

Notices:

98–1, 1998–3 I.R.B. 42 98–2, 1998–2 I.R.B. 22 98–3, 1998–3 I.R.B. 48 98–4, 1998–2 I.R.B. 25 98–5, 1998–3 I.B.R. 49 98–6, 1998–3 I.R.B. 52 98–7, 1998–3 I.R.B. 54 98–8, 1998–4 I.R.B. 6 98–9, 1998–4 I.R.B. 8 98–10, 1998–6 I.R.B. 9 98–11, 1998–6 I.R.B. 18 98–12, 1998–5 I.R.B. 12 98–13, 1998–6 I.R.B. 19 98–14, 1998–8 I.R.B. 27 98–15, 1998–9 I.R.B. 8 98–16, 1998–15 I.R.B. 12 98–17, 1998–11 I.R.B. 6 98–18, 1998–12 I.R.B. 11 98–19, 1998–13 I.R.B. 24 98–20, 1998–13 I.R.B. 25 98–21, 1998–15 I.R.B. 14 98–22, 1998–17 I.R.B. 5 98–23, 1998–18 I.R.B. 9

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 1997–27 through 1997–52 will be found in Internal Revenue Bulletin 1998–1, dated January 5, 1998.

Notices—Continued

98–24, 1998–17 I.R.B. 5 98–25, 1998–18 I.R.B. 11 98–26, 1998–18 I.R.B. 14 98–27, 1998–18 I.R.B. 14 98–28, 1998–19 I.R.B. 7

Proposed Regulations:

PS–158–86, 1998–11 I.R.B. 13 REG–100841–97, 1998–8 I.R.B. 30 REG–102144–98, 1998–15 I.R.B. 25 REG–102894–97, 1998–3 I.R.B. 59 REG–104062–97, 1998–10 I.R.B. 34 REG–104537–97, 1998–16 I.R.B. 21 REG–104691–97, 1998–11 I.R.B. 13 REG–105163–97, 1998–8 I.R.B. 31 REG–109333–97, 1998–9 I.R.B. 9 REG–109704–97, 1998–3 I.R.B. 60 REG–110965–97, 1998–13 I.R.B. 42 REG–115795–97, 1998–8 I.R.B. 33 REG–119449–97, 1998–10 I.R.B. 35 REG–120200–97, 1998–12 I.R.B. 32 REG–120882–97, 1998–14 I.R.B. 25 REG–121268–97, 1998–20 I.R.B. 12 REG–121755–97, 1998–9 I.R.B. 13 REG–208299–90, 1998–16 I.R.B. 26 REG–209276–87, 1998–11 I.R.B. 18 REG–209322–82, 1998–15 I.R.B. 26 REG–209373–81, 1998–14 I.R.B. 26 REG–209463–82, 1998–4 I.R.B. 27 REG–209476–82, 1998–8 I.R.B. 36 REG–209484–87, 1998–8 I.R.B. 40 REG–209485–86, 1998–11 I.R.B. 21 REG–209682–94, 1998–17 I.R.B. 20 REG–209807–95, 1998–8 I.R.B. 40 REG–243025–96, 1998–18 I.R.B. 18 REG–251502–96, 1998–9 I.R.B. 14 REG–251698–96, 1998–20 I.R.B. 14

Revenue Procedures:

98–1, 1998–1 I.R.B. 7 98–2, 1998–1 I.R.B. 74 98–3, 1998–1 I.R.B. 100 98–4, 1998–1 I.R.B. 113 98–5, 1998–1 I.R.B. 155 98–6, 1998–1 I.R.B. 183 98–7, 1998–1 I.R.B. 222 98–8, 1998–1 I.R.B. 225 98–9, 1998–3 I.R.B. 56 98–10, 1998–2 I.R.B. 35 98–11, 1998–4 I.R.B. 9 98–12, 1998–4 I.R.B. 18 98–13, 1998–4 I.R.B. 21 98–14, 1998–4 I.R.B. 22 98–15, 1998–4 I.R.B. 25 98–16, 1998–5 I.R.B. 19 98–17, 1998–5 I.R.B. 21 98–18, 1998–6 I.R.B. 20 98–19, 1998–7 I.R.B. 30 98–20, 1998–7 I.R.B. 32 98–21, 1998–8 I.R.B. 27 98–22, 1998–12 I.R.B. 11 98–23, 1998–10 I.R.B. 30 98–24, 1998–10 I.R.B. 31 98–25, 1998–11 I.R.B. 7 98–26, 1998–13 I.R.B. 26 98–27, 1998–15 I.R.B. 15 98–28, 1998–15 I.R.B. 14

Revenue Procedures—Continued

98–29, 1998–15 I.R.B. 22 98–30, 1998–17 I.R.B. 6 98–32, 1998–17 I.R.B. 11 98–33, 1998–19 I.R.B. 7 98–34, 1998–18 I.R.B. 15

Revenue Rulings:

98–1, 1998–2 I.R.B. 5 98–2, 1998–2 I.R.B. 15 98–3, 1998–2 I.R.B. 4 98–4, 1998–2 I.R.B. 18 98–5, 1998–2 I.R.B. 20 98–6, 1998–4 I.R.B. 4 98–7, 1998–6 I.R.B. 6 98–8, 1998–7 I.R.B. 24 98–9, 1998–6 I.R.B. 5 98–10, 1998–10 I.R.B. 11 98–11, 1998–10 I.R.B. 13 98–12, 1998–10 I.R.B. 5 98–13, 1998–11 I.R.B. 4 98–14, 1998–11 I.R.B. 4 98–15, 1998–12 I.R.B. 6 98–16, 1998–13 I.R.B . 18 98–17, 1998–13 I.R.B. 21 98–18, 1998–14 I.R.B. 22 98–19, 1998–15 I.R.B. 5 98–20, 1998–15 I.R.B. 8 98–21, 1998–18 I.R.B. 7 98–22, 1998–19 I.R.B. 5 98–23, 1998–18 I.R.B. 5 98–24, 1998–19 I.R.B . 6 98–25, 1998–19 I.R.B. 4

Treasury Decisions:

8740, 1998–3 I.R.B. 4 8741, 1998–3 I.R.B. 6 8742, 1998–5 I.R.B. 4 8743, 1998–7 I.R.B. 26 8744, 1998–7 I.R.B. 20 8745, 1998–7 I.R.B. 15 8746, 1998–7 I.R.B. 4 8747, 1998–7 I.R.B. 18 8748, 1998–8 I.R.B. 24 8749, 1998–7 I.R.B. 16 8750, 1998–8 I.R.B. 4 8751, 1998–10 I.R.B. 23 8752, 1998–9 I.R.B. 4 8753, 1998–9 I.R.B. 6 8754, 1998–10 I.R.B. 15 8755, 1998–10 I.R.B. 21 8756, 1998–12 I.R.B. 4 8757, 1998–13 I.R.B. 4 8758, 1998–13 I.R.B. 15 8759, 1998–13 I.R.B. 19 8760, 1998–14 I.R.B. 4 8761, 1998–14 I.R.B. 13 8762, 1998–14 I.R.B. 15 8763, 1998–15 I.R.B. 5 8764, 1998–15 I.R.B. 9 8765, 1998–16 I.R.B. 11 8766, 1998–16 I.R.B. 17 8767, 1998–16 I.R.B. 4 8768, 1998–20 I.R.B. 4

1998–21 I.R.B. 99 May 26, 1998

Finding List of Current Action on Previously Published Items ¹

Bulletins 1998–1 through 1998–20

Revenue Procedures:

91–59 Updated and superseded by 98–25, 1998–11 I.R.B. 7

94–16 Modified and superseded by 98–22, 1998–12 I.R.B. 11

93–62 Modified and superseded by 98–22, 1998–12 I.R.B. 11

95–35 95–35A Superseded by 98–19, 1998–7 I.R.B. 30

96–29 Modified and superseded by 98–22, 1998–12 I.R.B. 11

97–1 Superseded by 98–1, 1998–1 I.R.B. 7

97–2 Superseded by 98–2, 1998–1 I.R.B. 74

97–3 Superseded by 98–3, 1998–1 I.R.B. 100

97–4 Superseded by 98–4, 1998–1 I.R.B. 113

97–5 Superseded by 98–5, 1998–1 I.R.B. 155

97–6 Superseded by 98–6, 1998–1 I.R.B. 183

97–7 Superseded by 98–7, 1998–1 I.R.B. 222

97–8 Superseded by 98–8, 1998–1 I.R.B. 225

97–21 Superseded by 98–2, 1998–1 I.R.B. 74

97–24 97–24A Superseded by 98–33, 1998–19 I.R.B. 7

97–26 Obsoleted by 98–28, 1998–15 I.R.B. 14

97–53 Superseded by 98–3, 1998–1 I.R.B. 100

1 A cumulative finding list for previously published items mentioned in Internal Revenue Bulletins 1997–27 through 1997–52 will be found in Internal Revenue Bulletin 1998–1, dated January 5, 1998.

Revenue Rulings:

68–352 Obsoleted by 98–24, 1998–19 I.R.B. 6

73–198 Modified by 98–24, 1998–19 I.R.B. 6

75–17 Supplemented and superseded by 98–5, 1998–2 I.R.B. 20

92–19 Supplemented in part by 98–2, 1998–2 I.R.B. 15

May 26, 1998 100 1998–21 I.R.B.

Notes

1998–21 I.R.B. 101 May 26, 1998

Notes

May 26, 1998 102 1998–21 I.R.B.

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