INCOME TAX—Continued INCOME TAX—Continued INCOME TAX—Continued

1.1368–0, –1, –2, –3, amended; 1.1368–4, revised; pass through of items of an S corporation to its shareholders (REG–209446– 82) 36, 24 26 CFR 1.1397E–1, added; qualified zone academy bonds (REG– 119449–97) 10, 35 26 CFR 1.1502–3(c), revised; 1.1502– 4(f)(3), (g)(3), added; 1.1502–9(b)(1)(v), added; 1.1502–21(c)(1)(iii), amended; consolidated returns, limitations on the use of certain losses and credits (REG–104062–97) 10, 34 26 CFR 1.6031–1, removed; 1.6031(a)– 1, added; 1.6063–1, amended; partnership returns (REG–209322–82) 15, 26 26 CFR 1.6038B–1, amended; 1.6038B– 2, added; reporting of certain transfers to foreign corporations and foreign partnerships (REG– 118926–97) 39, 23 26 CFR 1.6038–3, added; information returns for certain foreign partnerships (REG–118966–97) 39, 29 26 CFR 1.6046A–1, added; return requirement for U.S. persons owning interests in foreign partnerships (REG–209060–86) 39, 18 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 301.6402–5(h), added; –6(n), revised; tax refund offset program (REG–104565–97) 39, 21 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

Qualified Subchapter S Trust (QSST)

conversion to Electing Small Business Trust (ESBT) 10, 30 Qualified Zone Academy Zone Bonds

(RP) 3, 100 Real estate transactions (RP 20) 7, 32 Regulations:

26 CFR 1.446–1, amended; 1.446–1T, removed; 301.9100–0, added; 301.9100–1, revised; 301.9100–2, –3, added; 301.9100–1T, –2T, –3T; removed extensions of time to make elections (TD 8742) 5, 4 26 CFR 1.453.11; installment obligations received from liquidating corporations (TD 8762) 14, 15 26 CFR 1.460–0, amended; 1.460–6T, added; election not to apply lookback method in de minimis cases (TD 8756) 12, 4 26 CFR 1.460–6T, removed; 1.460–6(i), (j), added; election not to apply look-back method in de min- imis cases (TD 8775) 31, 4 26 CFR 1.465–27, added; qualified nonrecourse financing under section 465(b)(6) (TD 8777) 34, 4 26 CFR 1.468A–2, –3, –8, amended; nuclear decommissioning funds; revised schedules of ruling amounts (TD 8758) 13, 15 26 CFR 1.861–18, added; classification of certain transactions involving computer programs (TD 8785) 42, 5 26 CFR 1.904–5(o), 1.904–5T, 1.954– 0(b), 1.954–1, amended; 1.954–1T, –2T, –9T, added; 301.7701–3(f)(1), amended; controlled foreign corporation relating to partnerships and branches (TD 8767) 16, 4 26 CFR 1.905–2, amended; foreign tax credit filing requirements (TD 8759) 13, 19 26 CFR 1.925(a)–1T, 1.925(b)– 1T(b)(3)(i), amended; 1.927(e)–1T, revised; foreign sales corporation transfer pricing source and grouping rules (TD 8764) 15, 9 26 CFR 1.927(e)–1T, removed; 1.927(e)(1), added; source rules for foreign sales corporation transfer pricing (TD 8782) 41, 5 26 CFR 1.936–11T, added; termination of Puerto Rico and possession tax credit; new lines of business prohibited (TD 8778) 36, 4 26 CFR 1.985–1, –5(a), amended; 1.985–7, added; dollar approximate separate transactions method of accounting (DASTM) to profit and loss method of accounting, change from P&L method to DASTM (TD 8765) 16, 11

6. 3, 52 Qualified intermediary agreements:

Guidance provided to foreign financial

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

credit certificates: Guidance provided regarding use of na

tional and area median gross income figures by issuers (RP 28) 15, 14

26 CFR 1.32–3T, added; EIC eligibility requirements (TD 8773) 29, 4 26 CFR 1.61–12, 1.249–1, 1.1016–5, 1.1275–1, amended; 1.163–13, 1.171–5, added; 1.171–1, –2, –3, –4, revised; 1.1016–9, removed; amortizable bond premium (TD 8746) 7, 4 26 CFR 1.141–0, –2, amended; 1.141–7, –8, removed; 1.141–7T, –8T, –15T, 1.142(f)(4)–1T, 1.150– 5T, added; 1.141–15, revised; obligations of states and political subdivisions (TD 8757) 13, 4 26 CFR 1.166–3(a)(3), 1.1001–4, added; 1.166–3T, 1.1001–4T, removed; modifications of bad debts and dealer assignments of notional principal contracts (TD 8763) 15, 5 26 CFR 1.280B–1, added; building demolition, definition of structure (TD 8745) 7, 15 26 CFR 1.338–2, 1.368–1, –2, amended; 1.368–1T, added; corporate reorganizations, continuity of interest, and continuity of business enterprise (TD 8760) 14, 4 ; (TD 8761) 14, 13 26 CFR 1.354–1, 1.355–1, 1.356–3, amended; reorganizations, treatment of warrants as securities (TD 8752) 9, 4 26 CFR 1.356–6T, added; reorganizations, nonqualified preferred stock (TD 8753) 9, 6 26 CFR 1.367(a)–1T, –3, amended; 1.367(a)–3T, removed; 1.367(a)–8, 1.367(b)–1, –4, added; 1.367(d)–1T, amended; 1.6038B–1, added; 1.6038B–1T; 7.367(b)–1, –4, –7, amended; certain transfers of stock or securities by U.S. persons to foreign corporations (TD 8770) 27, 4 26 CFR 1.368–1(e)(6), revised; continuity of interest requirement for corporate reorganizations (TD 8783) 41, 4 26 CFR 1.411(d)–4, amended; permitted elimination of preretirement optional forms of benefit (TD 8769) 28, 4

November 2, 1998 26 1998–44 I.R.B.