ADMINISTRATIVE

REG–104565–97, page 21. Proposed regulations under section 6402 of the Code relate to the administration of the Tax Refund Offset Program (TROP).

REG–115393–98, page 34. Proposed regulations under section 408A of the Code relate to Roth IRAs. A public hearing will be held on December 10, 1998.

REG–118926–97, page 23. Proposed regulations under section 6038B of the Code relate to information reporting requirements for certain transfers by United States persons to foreign partnerships. A public hearing will be held on November 10, 1998.

REG–118966–97, page 29. Proposed regulations under section 6038 of the Code relate to information reporting requirements for certain United States persons holding interests in controlled foreign partnerships. A public hearing will be held on November 10, 1998.

REG–209060–86, page 18. Proposed regulations under section 6046A of the Code relate to information reporting requirements for certain United States persons who acquire or dispose of an interest in a foreign partnership, or whose interest in a foreign partnership changes substantially. A public hearing will be held on November 10, 1998.

Finding Lists begin on page 54. Announcement of Disbarments and Suspensions begins on page 50.

Department of the Treasury Internal Revenue Service