ADMINISTRATIVE

REG–105170–97, page 10. Proposed regulations under section 41 of the Code relate to the computation of the credit for increasing research activities and the definition of qualified research.

Announcement 98–109, page 20. T.D. 8785, 1998–42 I.R.B. 5, under section 861 of the Code relating to the tax treatment of certain transactions involving the transfer of computer programs, is corrected.

Announcement 98–110, page 21. T.D. 8784, 1998–42 I.R.B. 4, under section 274 of the Code relating to the use of mileage allowances to substantiate automobile business expenses, is corrected.