ADMINISTRATIVE—Continued

Rev. Proc. 98–64, page 32. Per diem allowances. This procedure provides optional rules for deeming substantiated the amount of certain reimbursed traveling expenses of an employee as well as for determining the amount of deductible meals while traveling away from home. Rev. Proc. 97–59 superseded.

Rev. Proc. 98–65, page 40. Substitute printed, computer-prepared, and com- puter-generated tax forms and schedules for 1998. Requirements are set forth for privately designed and printed federal tax forms and conditions under which the Service will accept computer-prepared and computer-generated tax forms and schedules. Rev. Proc. 97–54 superseded.

Notice 98–65, page 10. Advance Pricing Agreements. Special procedures for

small business taxpayers to obtain Advance Pricing Agreements are finalized. Rev. Proc. 96–53 modified.

Notice 98–66, page 17. Qualified Funeral Trusts. This notice provides information and guidance on amendments make by the Internal Revenue Service Restructuring and Reform Act of 1998 to the Qualified Funeral Trust (QFT) provisions of section 685 of the Code.

Notice 98–67, page 18. Early closing of courier’s desk. Guidance is provided for when the Courier’s Desk at the national office of the Service closes early on the last day prescribed for filing an application to change an accounting method or accounting period with the national office.

December 28, 1998 4 1998–52 I.R.B.