INCOME TAX—Continued

Relocation payments:

Authorized by sec. 105(a)(11) of Hous

ing and Community Development Act, not includible in gross income (RR 19) 15, 5 Renewable electricity production credit;

calendar year 1998 inflation adjustment factor and reference prices. (Notice 27) 18, 14 Reorganizations; exchange of securities

(RR 10) 10, 11 Reproduction of Forms 1096, 1098, 1099,

5498, and W–2G (RP 37) 26, 6 Rulings:

Areas in which advance rulings will not

be issued:

Associate Chief Counsel (Domes tic), Associate Chief Counsel (EBEO) (RP 3) 1, 100 Associate Chief Counsel (Interna

tional) (RP 7) 1, 222 Obsolete (RR 37) 32, 5 Rural airports (RP 18) 6, 20 Social security benefits under U.S. Canada treaty, recent changes (Notice 23) 18, 9 Specifications for filing Form 1042–S

(RP 44) 32, 11 Spin-off of subsidiary (RR 27) 22, 4 SRLY notice (Notice 38) 34, 7 Technical advice to district directors and

chiefs, appeals offices, Associate Chief Counsel (Domestic), Associate Chief Counsel (EBEO), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International) (RP 2) 1, 74 Tentative differential earnings rate for

1997 (Notice 19) 13, 24 Treatment of hybrid arrangements under

subpart F (Notice 11) 6, 18 Trust, election to treat U.S. person;

domestic trust (Notice 25) 18, 11 Waiver of period of stay in foreign coun

try (RP 38) 27, 29 Withholding regulations:

Effective date of sec. 1441 withholding

regulations amended (Notice 16) 15, 12

1998–36 I.R.B. 43 September 8, 1998