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

Obsolete (RR 37) 32, 5 Rural airports (RP 18) 6, 20 Sales or exchanges:

26 CFR 1.1271–1, 1.1275–1, amended; debt instruments with original issue discount, annuity contracts (TD 8754) 10, 15 26 CFR 1.1202–0, –2, added; qualified small business stock (TD 8749) 7, 16 26 CFR 1.1290–0, amended; 1.1294–0, added; a. 1291–0T, amended; 1.1291–1T, added; 1.1291–9, amended; 1.1293–0, –1T, added; 1.1295–0, –1T, –3T, 1.1297–3T(c), added; passive foreign investment company preferred shares, special income exclusion (TD 8750) 8, 4 26 CFR 1.1396–1; empowerment zone employment credit, qualified zone employees (TD 8747) 7, 18 26 CFR 1.1397E–1T, added; qualified zone academy bonds (TD 8755) 10, 21 26 CFR 1.1502–3, –4, –9(a), –21T(c)(1)(iii), amended; 1.1502– 3T, –4T, –9T, –55T, added; 1.1502– 23T(b), (c), redesignated; consolidated returns, limitations on the use of certain losses and credits, overall foreign loss accounts (TD 8751) 10, 23 26 CFR 54.9801–2T, amended; 54.9801–4T, –5T, revised; 54.9804– 1T, redesignated; 54.9806–1T, redesignated; 54.9812–1T, added; mental

health parity, interim rules (TD 8741) 3, 6 26 CFR 301.7623–1, revised; 301.7623–1T, removed; rewards for information relating to violations of internal revenue laws (TD 8780) 39, 14 Relocation payments:

Qualified small business stock (RP 48)

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, 1 1 Reproduction of Forms 1096, 1098, 1099,

5498, and W–2G (RP 37) 26, 6 Rescission of notice deficiency (RP 54)

43, 7 Residential rental property, exempt facili

ty bond (RR 47) 39, 4 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

38, 7 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 Timely filing or payment; private delivery

services (Notice 47) 37, 8 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

regulations amended (Notice 16) 15, 12

try (RP 38) 27, 29 Withholding regulations:

Effective date of sec. 1441 withholding

tional) (RP 7) 1, 222

1998–44 I.R.B. 27 November 2, 1998