Bulletin No. 1998–27 July 6, 1998

separate proposed regulations providing guidance on the treatment of a controlled foreign corporation’s distributive share of partnership income. This notice requests public comment, and formally withdraws Notice 98–11.

Rev. Proc. 98–38, page 29. Section 911(d)(4) waiver. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries and the dates those countries are subject to the section 911(d)(4) waiver is provided.