PART III. PROCESSING — Internal Revenue Bulletin 1999-1

Announcement of the Expedited Suspension of Attorneys, Certified Public Accountants,…¶

Under title 31 of the Code of Federal Regulations, section 10.76, the Director of Practice is authorized to immediately suspend from practice before the Internal Revenue Service any practitioner who, within five years from the date the expedited proceeding is instituted, (1) has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause; or (2) has been convicted of any crime under title 26 of the United States Code or, of a felony under title 18 of the United States Code involving dishonesty or breach of trust.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are

prohibited in any Internal Revenue Service matter from directly or indirectly employing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred or suspended from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify practitioners under expedited suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attorney, certified public accountant, en

rolled agent, or enrolled actuary, and date or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is practicable for each attorney, certified public accountant, enrolled agent, or enrolled actuary so suspended and will be consolidated and published in the Cumulative Bulletin.

The following individuals have been placed under suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions of the applicable regulations:

Name Address Designation Date of Suspension

Christensen, Reed K. Roseville, CA Enrolled Agent Indefinite from December 16, 1997

McDonald, Milton Stone Mountain, GA Attorney Indefinite from February 24, 1998 Parsons, Gary D. Chattanooga, TN CPA Indefinite from February 24, 1998

Buchanan, Steven Phoenix, AZ Attorney Indefinite from February 24, 1998

Caplan, Alan San Francisco, CA Attorney Indefinite from February 24, 1998

Delany, R. Emmet Ridgefield, CT Attorney Indefinite from February 24, 1998

Hirsch, Sheldon Brooklyn, NY CPA Indefinite from February 24, 1998

Newman, Peter R. Syossett, NY Attorney Indefinite from February 24, 1998 Land, Gary Fayetteville, AR Enrolled Agent Indefinite from February 24, 1998 Hunt, William D. Tulsa, OK Attorney Indefinite from February 24, 1998 Hamilton, Robert Corpus Christie, TX Attorney Indefinite from February 24, 1998 Rabinowitz, Emile Minnetonka, MN Enrolled Agent Indefinite from February 24, 1998 McCaffrey, Michael Wheaton, IL CPA Indefinite from February 24, 1998 Eisenstein, Joel St. Charles, MO Attorney Indefinite from February 24, 1998 Cannavo Jr., Joseph S. St. Louis, MO Attorney Indefinite from February 24, 1998 Tilker, Robert M. Fairfax, VA CPA Indefinite from February 24, 1998 Toms, James H. Hendersonville, NC Attorney Indefinite from February 24, 1998 Everett, Kenneth New York, NY Attorney Indefinite from February 24, 1998 Frederick, Charles Elk Grove Enrolled Agent Indefinite from March 13, 1998 Artho, David Lubbock, TX CPA Indefinite from March 18, 1998 Seale, Forrest I. San Antonio, TX CPA Indefinite from March 18, 1998 Yancey, Quinton E. Stephens City, VA CPA Indefinite from March 18, 1998 Hunnicut, Benjamin Reseda, CA CPA Indefinite from March 18, 1998 Finkel, Merle Beverly Hills, CA CPA Indefinite from March 18, 1998

January 4, 1999 248 1999–1 I.R.B.

Name Address Designation Date of Suspension

Mullay, Carl P. Swoyersville, PA CPA Indefinite from March 18, 1998 Cunning, Dennis A. Molalla, OR CPA Indefinite from March 18, 1998 Adamson, Steven A. Nampa, ID Attorney Indefinite from April 14, 1998 Bowman, David W. Colorado Springs, CO Attorney Indefinite from April 21, 1998 Beezley, Jack L. Dallas, TX Attorney Indefinite from April 21, 1998 Cunningham, Andrew Hatfield, PA CPA Indefinite from April 28, 1998 Palmquist, Craig S. Seattle, WA Attorney Indefinite from April 21, 1998 Ross, Mark J. Columbus, OH Attorney Indefinite from April 21, 1998 Madoch, Lawrence Elgin, IL CPA Indefinite from April 21, 1998 Taylor, George M. Springfield, IL Attorney Indefinite from April 21, 1998 Casey, Kenneth J. Corte Madera, CA CPA Indefinite from April 21, 1998 Akolt III, John P. Denver, CO Attorney Indefinite from April 21, 1998 Dowdy, Frank Huntsville, AL CPA Indefinite from April 28, 1998 Clark, Sheila Houston, TX CPA Indefinite from April 21, 1998

Kimes, Larry W. Austin, TX Attorney Indefinite from May 5, 1998

Braiteman, Sheldon Baltimore, MD Attorney Indefinite from June 5, 1998

Pollack, Michael Guttenberg, NJ Attorney Indefinite from June 11, 1998

Eichenbaum, Irving Huntingdon Valley, PA CPA Indefinite from August 4, 1998

Corley, Francis R. Irmo, SC CPA Indefinite from August 4, 1998

Scott, Richard Lincoln, NE Attorney Indefinite from August 4, 1998

Wilson, Douglas D. Roanoke, VA Attorney Indefinite from August 4, 1998

Watkins, Brian R. Lincoln, NE Attorney Indefinite

Congdon Jr., Byron E. San Bernadino, CA Attorney Indefinite from August 4, 1998

Abrams, Robert Elmsford, NY CPA Indefinite from August 4, 1998

Robinson, Doane Rapid City, SD CPA Indefinite from August 4, 1998

Szarwark, Ernest Nashville, TN Attorney Indefinite from August 4, 1998

Roberts, Mark Norman, OK CPA Indefinite from August 4, 1998

Wood, Randall K. Springfield, MO Attorney Indefinite from August 5, 1998

Chappell, Ronald L. Antelope, CA CPA Indefinite from August 12, 1998

Eckert, Bruce G. Cleveland, OH CPA May 2, 1998 to May 1, 1999

Rozanski, Lawrence J. Pittsburgh, PA CPA June 1, 1998 to May 30, 2000

Mangum, Carl E. Morris Plains, NJ CPA July 1, 1998 to December 31, 1999

Reeser, Richard M. Thornton, CO CPA July 1, 1998 to September 30, 1999

Bailey, Thomas O. Dallas, TX CPA July 1, 1998 to June 30, 2001

Johnson, Kenneth E. Forest Lake, MN CPA July 1, 1998 to November 30, 1999

Deren, Joseph Lackawanna, NY Attorney July 1, 1998 to June 30, 2001

1999–1 I.R.B. 249 January 4, 1999

Exceptions & meaning →

Announcement of the Disbarment and Suspension of Attorneys, Certified Public…¶

Under 330, Title 31 of the United States Code, the Secretary of the Treasury, after due notice and opportunity for hearing, is authorized to suspend or disbar from practice before the Internal Revenue Service any person who has violated the rules and regulations governing the recognition of attorneys, certified public accountants, enrolled agents, or enrolled actuaries to practice before the Internal Revenue Service.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal Revenue Service matter from directly or indirectly employ

ing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred or suspended from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify such disbarred or suspended practitioners, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attorney, certified public accountant, enrolled agent, or enrolled actuary, and date or period of suspension. This

announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is practicable for each attorney, certified public accountant, enrolled agent, or enrolled actuary so suspended or disbarred and will be consolidated and published in the Cumulative Bulletin.

After due notice and opportunity for hearing before an administrative law judge, the following individuals have been disbarred from further practice before the Internal Revenue Service:

Name Address Designation Effective Date

Galt, Edward G. Monterey, CA CPA October 25, 1997 Lopez, Andrew L. Albuquerque, NM CPA December 11, 1997 Branch, Jimmie L. Jacksonville, FL CPA January 15, 1998 Harrison, Rebecca A. Carmichael, CA Enrolled Agent March 4, 1998 Mayer, Robert J. Wexford, PA CPA June 4, 1998

January 4, 1999 250 1999–1 I.R.B.

Exceptions & meaning →

Definition of Terms¶

Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect:

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it ap

Exceptions & meaning →

Abbreviations¶

The following abbreviations in current use and for- merly used will appear in material published in the Bulletin.

A —Individual. Acq. —Acquiescence. B —Individual. BE —Beneficiary. BK —Bank. B.T.A. —Board of Tax Appeals. C. —Individual. C.B. —Cumulative Bulletin. CFR —Code of Federal Regulations. CI —City. COOP —Cooperative. Ct.D. —Court Decision. CY —County. D —Decedent. DC —Dummy Corporation. DE —Donee. Del. Order —Delegation Order. DISC —Domestic International Sales Corporation. DR —Donor. E —Estate. EE —Employee.

plies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in law or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in the new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the

E.O. —Executive Order. ER —Employer. ERISA —Employee Retirement Income Security Act. EX —Executor. F —Fiduciary. FC —Foreign Country.

FICA —Federal Insurance Contribution Act. FISC —Foreign International Sales Company. FPH —Foreign Personal Holding Company. F.R. —Federal Register. FUTA —Federal Unemployment Tax Act. FX —Foreign Corporation. G.C.M. —Chief Counsel’s Memorandum. GE —Grantee. GP —General Partner. GR —Grantor. IC —Insurance Company. I.R.B. —Internal Revenue Bulletin. LE —Lessee. LP —Limited Partner. LR —Lessor. M —Minor. Nonacq. —Nonacquiescence. O —Organization. P —Parent Corporation.

new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

PHC —Personal Holding Company. PO —Possession of the U.S. PR —Partner. PRS —Partnership. PTE —Prohibited Transaction Exemption. Pub. L. —Public Law.

REIT —Real Estate Investment Trust. Rev. Proc. —Revenue Procedure. Rev. Rul. —Revenue Ruling. S —Subsidiary. S.P.R. —Statements of Procedral Rules. Stat. —Statutes at Large. T —Target Corporation. T.C. —Tax Court. T.D. —Treasury Decision. TFE —Transferee. TFR —Transferor. T.I.R. —Technical Information Release. TP —Taxpayer. TR —Trust. TT —Trustee. U.S.C. —United States Code. X —Corporation. Y —Corporation. Z —Corporation.

1999–1 I.R.B. 251 January 4, 1999

Notices—Continued

98–29, 1998–22 I.R.B. 8 98–30, 1998–22 I.R.B. 9 98–31, 1998–22 I.R.B. 10 98–32, 1998–22 I.R.B. 23 98–33, 1998–25 I.R.B. 10 98–34, 1998–27 I.R.B. 30 98–35, 1998–27 I.R.B. 35 98–36, 1998–29 I.R.B. 8 98–37, 1998–30 I.R.B. 13 98–38, 1998–34 I.R.B. 7 98–39, 1998–33 I.R.B. 11 98–40, 1998–35 I.R.B. 7 98–41, 1998–33 I.R.B. 12 98–42, 1998–33 I.R.B. 12 98–43, 1998–33 I.R.B. 13 98–44, 1998–34 I.R.B. 7 98–45, 1998–35 I.R.B. 7 98–46, 1998–36 I.R.B. 21 98–47, 1998–37 I.R.B. 8 98–48, 1998–39 I.R.B. 17 98–49, 1998–38 I.R.B. 5 98–50, 1998–44 I.R.B. 10 98–51, 1998–44 I.R.B. 11 98–52, 1998–46 I.R.B. 16 98–53, 1998–46 I.R.B. 24 98–54, 1998–46 I.R.B. 25 98–55, 1998–46 I.R.B. 26 98–56, 1998–47 I.R.B. 9 98–57, 1998–47 I.R.B. 9 98–58, 1998–49 I.R.B. 13 98–59, 1998–49 I.R.B. 16 98–60, 1998–49 I.R.B. 16 98–61, 1998–51 I.R.B. 13 98–62, 1998–51 I.R.B. 15 98–63, 1998–51 I.R.B. 15 98–64, 1998–52 I.R.B. 10 98–65, 1998–52 I.R.B. 10 98–66, 1998–52 I.R.B. 17 98–67, 1998–52 I.R.B. 18

Proposed Regulations:

REG–209373–81, 1998–14 I.R.B. 26 REG–209322–82, 1998–15 I.R.B. 26 REG–209446–82, 1998–36 I.R.B. 24 REG–209463–82, 1998–4 I.R.B. 27 REG–209476–82, 1998–8 I.R.B. 36 PS–158–86, 1998–11 I.R.B. 13 REG–209060–86, 1998–39 I.R.B. 18 REG–209485–86, 1998–11 I.R.B. 21 REG–209276–87, 1998–11 I.R.B. 18 REG–209484–87, 1998–8 I.R.B. 40 REG–208299–90, 1998–16 I.R.B. 26 REG–209682–94, 1998–17 I.R.B. 20 REG–209769–95, 1998–41 I.R.B. 8 REG–209807–95, 1998–8 I.R.B. 40 REG–209813–96, 1998–35 I.R.B. 9 REG–243025–96, 1998–18 I.R.B. 18 REG–246256–96, 1998–34 I.R.B. 9 REG–251502–96, 1998–9 I.R.B. 14 REG–251698–96, 1998–20 I.R.B. 14 REG–102894–97, 1998–3 I.R.B. 59 REG–104062–97, 1998–10 I.R.B. 34 REG–104537–97, 1998–16 I.R.B. 21 REG–104641–97, 1998–29 I.R.B. 9 REG–104565–97, 1998–39 I.R.B. 21 REG–104691–97, 1998–11 I.R.B. 13 REG–105163–97, 1998–8 I.R.B. 31 REG–105170–97, 1998–50 I.R.B. 10 REG–106177–97, 1998–37 I.R.B. 33 REG–109333–97, 1998–9 I.R.B. 9 REG–109704–97, 1998–3 I.R.B. 60 REG–109708–97, 1998–45 I.R.B. 29 REG–110965–97, 1998–13 I.R.B. 42 REG–115446–97, 1998–36 I.R.B. 23 REG–115795–97, 1998–8 I.R.B. 33 REG–116608–97, 1998–29 I.R.B. 12

Numerical Finding List Bulletins 1998–1 through 1998–52

Announcements:

98–1, 1998–2 I.R.B. 38 98–2, 1998–2 I.R.B. 38 98–3, 1998–2 I.R.B. 38 98–4, 1998–4 I.R.B. 31 98–5, 1998–5 I.R.B. 25 98–6, 1998–5 I.R.B. 25 98–7, 1998–5 I.R.B. 26 98–8, 1998–6 I.R.B. 96 98–9, 1998–7 I.R.B. 35 98–10, 1998–7 I.R.B. 35 98–11, 1998–8 I.R.B. 42 98–12, 1998–8 I.R.B. 43 98–13, 1998–8 I.R.B. 43 98–14, 1998–8 I.R.B. 44 98–15, 1998–10 I.R.B. 36 98–16, 1998–9 I.R.B. 17 98–17, 1998–9 I.R.B. 16 98–18, 1998–10 I.R.B. 44 98–19, 1998–10 I.R.B. 44 98–20, 1998–11 I.R.B. 25 98–21, 1998–11 I.R.B. 26 98–22, 1998–12 I.R.B. 33 98–23, 1998–12 I.R.B. 34 98–24, 1998–12 I.R.B. 35 98–25, 1998–13 I.R.B. 43 98–26, 1998–14 I.R.B. 28 98–27, 1998–15 I.R.B. 30 98–28, 1998–15 I.R.B. 30 98–29, 1998–16 I.R.B. 48 98–30, 1998–17 I.R.B. 38 98–31 void 98–32, 1998–17 I.R.B. 39 98–33, 1998–17 I.R.B. 39 98–34, 1998–17 I.R.B. 39 98–35, 1998–17 I.R.B. 40 98–36, 1998–18 I.R.B. 18 98–37, 1998–19 I.R.B. 24 98–38, 1998–19 I.R.B. 26 98–39, 1998–20 I.R.B. 24 98–40, 1998–20 I.R.B. 24 98–41, 1998–20 I.R.B. 25 98–42, 1998–21 I.R.B. 26 98–43, 1998–21 I.R.B. 26 98–44, 1998–22 I.R.B. 24 98–45, 1998–23 I.R.B. 18 98–46, 1998–25 I.R.B. 11 98–47, 1998–23 I.R.B. 5 98–48, 1998–24 I.R.B. 6 98–49, 1998–23 I.R.B. 19 98–50, 1998–23 I.R.B. 20 98–51, 1998–24 I.R.B. 7 98–52, 1998–24 I.R.B. 37 98–53, 1998–24 I.R.B. 37 98–54, 1998–25 I.R.B. 11 98–55, 1998–26 I.R.B. 41 98–56, 1998–26 I.R.B. 44 98–57, 1998–28 I.R.B. 11 98–58, 1998–28 I.R.B. 12 98–59, 1998–28 I.R.B. 12 98–60, 1998–27 I.R.B. 39 98–61, 1998–27 I.R.B. 38 98–62, 1998–29 I.R.B. 1 3 98–63, 1998–28 I.R.B. 12 98–64, 1998–28 I.R.B. 14 98–65, 1998–28 I.R.B. 14 98–66, 1998–28 I.R.B. 15 98–67, 1998–28 I.R.B. 15 98–68, 1998–29 I.R.B. 14 98–69, 1998–30 I.R.B. 16 98–70, 1998–30 I.R.B. 17 98–71, 1998–30 I.R.B. 17 98–72, 1998–31 I.R.B. 14 98–73, 1998–31 I.R.B. 14

Announcements—Continued

98–74, 1998–31 I.R.B. 15 98–75, 1998–31 I.R.B. 15 98–76, 1998–32 I.R.B. 64 98–77, 1998–34 I.R.B. 30 98–78, 1998–34 I.R.B. 30 98–79, 1998–34 I.R.B. 31 98–80, 1998–34 I.R.B. 32 98–81, 1998–36 I.R.B. 35 98–82, 1998–35 I.R.B. 17 98–83, 1998–36 I.R.B. 36 98–84, 1998–38 I.R.B. 30 98–85, 1998–38 I.R.B. 30 98–86, 1998–38 I.R.B. 31 98–87, 1998–40 I.R.B. 11 98–88, 1998–41 I.R.B. 14 98–89, 1998–40 I.R.B. 11 98–90, 1998–42 I.R.B. 22 98–91, 1998–40 I.R.B. 12 98–92, 1998–41 I.R.B. 15 98–93, 1998–43 I.R.B. 10 98–94, 1998–43 I.R.B. 32 98–95, 1998–44 I.R.B. 13 98–96, 1998–44 I.R.B. 18 98–97, 1998–44 I.R.B. 18 98–98, 1998–44 I.R.B. 18 98–99, 1998–46 I.R.B. 34 98–100, 1998–46 I.R.B. 42 98–101, 1998–45 I.R.B. 27 98–102, 1998–45 I.R.B. 28 98–103, 1998–47 I.R.B. 12 98–104, 1998–47 I.R.B. 13 98–105, 1998–49 I.R.B. 21 98–106, 1998–48 I.R.B. 10 98–107, 1998–48 I.R.B. 10 98–108, 1998–48 I.R.B. 12 98–109, 1998–50 I.R.B. 20 98–110, 1998–50 I.R.B. 21 98–111, 1998–50 I.R.B. 21 98–112, 1998–51 I.R.B. 46 98–113, 1998–51 I.R.B. 48 98–114, 1998–52 I.R.B. 88

Court Decisions:

2063, 1998–49 I.R.B. 6 2064, 1998–37 I.R.B . 4 2065, 1998–39 I.R.B. 7

Notices:

98–1, 1998–3 I.R.B. 42 98–2, 1998–2 I.R.B. 22 98–3, 1998–3 I.R.B. 48 98–4, 1998–2 I.R.B. 25 98–5, 1998–3 I.B.R. 49 98–6, 1998–3 I.R.B. 52 98–7, 1998–3 I.R.B. 54 98–8, 1998–4 I.R.B. 6 98–9, 1998–4 I.R.B. 8 98–10, 1998–6 I.R.B. 9 98–11, 1998–6 I.R.B. 18 98–12, 1998–5 I.R.B. 12 98–13, 1998–6 I.R.B. 19 98–14, 1998–8 I.R.B. 27 98–15, 1998–9 I.R.B. 8 98–16, 1998–15 I.R.B. 12 98–17, 1998–11 I.R.B. 6 98–18, 1998–12 I.R.B. 11 98–19, 1998–13 I.R.B. 24 98–20, 1998–13 I.R.B. 25 98–21, 1998–15 I.R.B. 14 98–22, 1998–17 I.R.B. 5 98–23, 1998–18 I.R.B. 9 98–24, 1998–17 I.R.B. 5 98–25, 1998–18 I.R.B. 11 98–26, 1998–18 I.R.B. 14 98–27, 1998–18 I.R.B. 14 98–28, 1998–19 I.R.B. 7

January 4, 1999 252 1999–1 I.R.B.

Revenue Rulings—Continued

98–56, 1998–47 I.R.B. 5 98–57, 1998–49 I.R.B. 4 98–58, 1998–52 I.R.B. 6 98–59, 1998–52 I.R.B. 8 98–60, 1998–51 I.R.B. 6 98–61, 1998–51 I.R.B. 8 98–62, 1998–51 I.R.B. 4

Social Security Contribution and Benefit Base; Domestic Employee Coverage Threshold:

98–52 I.R.B. 87

Tax Convention:

1998–43 I.R.B. 6

Treasury Decisions:

8740, 1998–3 I.R.B. 4 8741, 1998–3 I.R.B. 6 8742, 1998–5 I.R.B. 4 8743, 1998–7 I.R.B. 26 8744, 1998–7 I.R.B. 20 8745, 1998–7 I.R.B. 15 8746, 1998–7 I.R.B. 4 8747, 1998–7 I.R.B. 18 8748, 1998–8 I.R.B. 24 8749, 1998–7 I.R.B. 16 8750, 1998–8 I.R.B. 4 8751, 1998–10 I.R.B. 23 8752, 1998–9 I.R.B. 4 8753, 1998–9 I.R.B. 6 8754, 1998–10 I.R.B. 15 8755, 1998–10 I.R.B. 21 8756, 1998–12 I.R.B. 4 8757, 1998–13 I.R.B. 4 8758, 1998–13 I.R.B. 15 8759, 1998–13 I.R.B. 19 8760, 1998–14 I.R.B. 4 8761, 1998–14 I.R.B. 13 8762, 1998–14 I.R.B. 15 8763, 1998–15 I.R.B. 5 8764, 1998–15 I.R.B. 9 8765, 1998–16 I.R.B. 11 8766, 1998–16 I.R.B. 17 8767, 1998–16 I.R.B. 4 8768, 1998–20 I.R.B. 4 8769, 1998–28 I.R.B. 4 8770, 1998–27 I.R.B. 4 8771, 1998–29 I.R.B. 6 8772, 1998–31 I.R.B. 8 8773, 1998–29 I.R.B. 4 8774, 1998–30 I.R.B. 5 8775, 1998–31 I.R.B. 4 8776, 1998–33 I.R.B. 6 8777, 1998–34 I.R.B. 4 8778, 1998–36 I.R.B. 4 8779, 1998–36 I.R.B. 11 8780, 1998–39 I.R.B. 14 8781, 1998–40 I.R.B. 4 8782, 1998–41 I.R.B. 5 8783, 1998–41 I.R.B. 4 8784, 1998–42 I.R.B. 4 8785, 1998–42 I.R.B. 5 8786, 1998–44 I.R.B. 4 8787, 1998–46 I.R.B. 5 8788, 1998–45 I.R.B. 6 8790, 1998–50 I.R.B. 4

Numerical Finding List—Continued Bulletins 1998–1 through 1998–52

Proposed Regulations—Continued

REG–118926–97, 1998–39 I.R.B. 23 REG–118966–97, 1998–39 I.R.B. 29 REG–119227–97, 1998–30 I.R.B. 13 REG–119449–97, 1998–10 I.R.B. 35 REG–120200–97, 1998–12 I.R.B. 32 REG–120882–97, 1998–14 I.R.B. 25 REG–121268–97, 1998–20 I.R.B. 12 REG–121755–97, 1998–9 I.R.B. 13 REG–122488–97, 1998–42 I.R.B. 19 REG–101363–98, 1998–40 I.R.B. 10 REG–102023–98, 1998–48 I.R.B. 6 REG–102144–98, 1998–15 I.R.B. 25 REG–106031–98, 1998–26 I.R.B. 38 REG–106221–98, 1998–41 I.R.B. 10 REG–110332–98, 1998–33 I.R.B. 18 REG–110403–98, 1998–29 I.R.B. 11 REG–115393–98, 1998–39 I.R.B. 34

Railroad Retirement Quarterly Rates:

1998–31 I.R.B. 7 1998–50 I.R.B. 4

Revenue Procedures:

98–1, 1998–1 I.R.B. 7 98–2, 1998–1 I.R.B. 74 98–3, 1998–1 I.R.B. 100 98–4, 1998–1 I.R.B. 113 98–5, 1998–1 I.R.B. 155 98–6, 1998–1 I.R.B. 183 98–7, 1998–1 I.R.B. 222 98–8, 1998–1 I.R.B. 225 98–9, 1998–3 I.R.B. 56 98–10, 1998–2 I.R.B. 35 98–11, 1998–4 I.R.B. 9 98–12, 1998–4 I.R.B. 18 98–13, 1998–4 I.R.B. 21 98–14, 1998–4 I.R.B. 22 98–15, 1998–4 I.R.B. 25 98–16, 1998–5 I.R.B. 19 98–17, 1998–5 I.R.B. 21 98–18, 1998–6 I.R.B. 20 98–19, 1998–7 I.R.B. 30 98–20, 1998–7 I.R.B. 32 98–21, 1998–8 I.R.B. 27 98–22, 1998–12 I.R.B. 11 98–23, 1998–10 I.R.B. 30 98–24, 1998–10 I.R.B. 31 98–25, 1998–11 I.R.B. 7 98–26, 1998–13 I.R.B. 26 98–27, 1998–15 I.R.B. 15 98–28, 1998–15 I.R.B. 14 98–29, 1998–15 I.R.B. 22 98–30, 1998–17 I.R.B. 6 98–31, 1998–23 I.R.B. 9 98–32, 1998–17 I.R.B. 11 98–33, 1998–19 I.R.B. 7 98–34, 1998–18 I.R.B. 15 98–35, 1998–21 I.R.B. 6 98–36, 1998–23 I.R.B. 10 98–37, 1998–26 I.R.B. 6 9 8–38, 1998–27 I.R.B. 29 98–39, 1998–26 I.R.B. 36 98–40, 1998–32 I.R.B. 6 98–41, 1998–32 I.R.B. 7 98–42, 1998–28 I.R.B. 9 98–43, 1998–29 I.R.B. 8 98–44, 1998–32 I.R.B. 11 98–45, 1998–34 I.R.B. 8 98–46, 1998–36 I.R.B. 21 98–47, 1998–37 I.R.B. 8

Revenue Procedures—Continued

98–48, 1998–38 I.R.B. 7 98–49, 1998–37 I.R.B. 9 98–50, 1998–38 I.R.B. 8 98–51, 1998–38 I.R.B. 20 98–52, 1998–37 I.R.B. 12 98–53, 1998–40 I.R.B. 9 98–54, 1998–43 I.R.B. 7 98–55, 1998–46 I.R.B. 27 98–56, 1998–46 I.R.B. 33 98–57, 1998–48 I.R.B. 5 98–58, 1998–49 I.R.B. 19 98–59, 1998–50 I.R.B. 8 98–60, 1998–51 I.R.B. 16 98–61, 1998–52 I.R.B. 18 98–62, 1998–52 I.R.B. 23 98–63, 1998–52 I.R.B. 25 98–64, 1998–52 I.R.B. 32 98–65, 1998–52 I.R.B. 40

Revenue Rulings:

98–1, 1998–2 I.R.B. 5 98–2, 1998–2 I.R.B. 15 98–3, 1998–2 I.R.B. 4 98–4, 1998–2 I.R.B. 18 98–5, 1998–2 I.R.B. 20 98–6, 1998–4 I.R.B. 4 98–7, 1998–6 I.R.B. 6 98–8, 1998–7 I.R.B. 24 98–9, 1998–6 I.R.B. 5 98–10, 1998–10 I.R.B. 11 98–11, 1998–10 I.R.B. 13 98–12, 1998–10 I.R.B. 5 98–13, 1998–11 I.R.B. 4 98–14, 1998–11 I.R.B. 4 98–15, 1998–12 I.R.B. 6 98–16, 1998–13 I.R.B . 18 98–17, 1998–13 I.R.B. 21 98–18, 1998–14 I.R.B. 22 98–19, 1998–15 I.R.B. 5 98–20, 1998–15 I.R.B. 8 98–21, 1998–18 I.R.B. 7 98–22, 1998–19 I.R.B. 5 98–23, 1998–18 I.R.B. 5 98–24, 1998–19 I.R.B . 6 98–25, 1998–19 I.R.B. 4 98–26, 1998–21 I.R.B. 4 98–27, 1998–22 I.R.B. 4 98–28, 1998–22 I.R.B. 5 98–29, 1998–24 I.R.B. 4 98–30, 1998–25 I.R.B. 8 98–31, 1998–25 I.R.B. 4 98–32, 1998–25 I.R.B. 4 98–33, 1998–27 I.R.B. 26 98–34, 1998–31 I.R.B. 12 98–35, 1998–30 I.R.B. 4 98–36, 1998–31 I.R.B. 6 98–37, 1998–32 I.R.B. 5 98–38, 1998–32 I.R.B. 4 98–39, 1998–33 I.R.B. 4 98–40, 1998–33 I.R.B. 4 98–41, 1998–35 I.R.B. 6 98–42, 1998–35 I.R.B. 5 98–43, 1998–36 I.R.B. 9 98–44, 1998–37 I.R.B. 4 98–45, 1998–38 I.R.B. 4 98–46, 1998–39 I.R.B. 10 98–47, 1998–39 I.R.B. 4 98–48, 1998–39 I.R.B. 6 98–49, 1998–40 I.R.B. 4 98–50, 1998–40 I.R.B. 7 98–51, 1998–43 I.R.B. 4 98–52, 1998–45 I.R.B. 4 98–53, 1998–46 I.R.B. 12 98–54, 1998–46 I.R.B. 14 98–55, 1998–47 I.R.B. 5

1999–1 I.R.B. 253 January 4, 1999

Revenue Rulings—Continued

71–277 Obsoleted by 98–37, 1998–32 I.R.B. 5

71–434 Obsoleted by 98–37, 1998–32 I.R.B. 5

71–574 Obsoleted by 98–37, 1998–32 I.R.B. 5

72–75 Obsoleted by 98–37, 1998–32 I.R.B. 5

72–120 Obsoleted by 98–37, 1998–32 I.R.B. 5

72–121 Obsoleted by 98–37, 1998–32 I.R.B. 5

72–122 Obsoleted by 798–37, 1998–32 I.R.B. 5

73–198 Modified by 98–24, 1998–19 I.R.B. 6

74–77 Obsoleted by 98–37, 1998–32 I.R.B. 5

75–17 Supplemented and superseded by 98–5, 1998–2 I.R.B. 20

75–19 Obsoleted by 98–37, 1998–32 I.R.B. 5

75–406 Obsoleted by 98–27, 1998–22 I.R.B. 4

76–562 Obsoleted by 98–37, 1998–32 I.R.B. 5

77–214 Obsoleted by 98–37, 1998–32 I.R.B. 5

79–106 Obsoleted by 98–37, 1998–32 I.R.B. 5

83–113 Obsoleted by 98–37, 1998–32 I.R.B. 5

85–143 Obsoleted by 98–37, 1998–32 I.R.B. 5

88–8 Obsoleted by 98–37, 1998–32 I.R.B. 5

88–76 Obsoleted by 98–37, 1998–32 I.R.B. 5

88–79 Obsoleted by 98–37, 1998–32 I.R.B. 5

92–19 Supplemented in part by 98–2, 1998–2 I.R.B. 15

Finding List of Current Action on Previously Published Items

Bulletins 1998–1 through 1998–52

Notices:

87–13 Modified by 98–49, 1998–38 I.R.B. 5

87–16 Modified by 98–49, 1998–38 I.R.B. 5

Revenue Procedures:

83–58 Obsoleted by 98–37, 1998–32 I.R.B. 5

88–17 Clarified, modified, and superseded by 98–54, 1998–43 I.R.B. 7

91–59 Updated and superseded by 98–25, 1998–11 I.R.B. 7

93–62 Modified and superseded by 98–22, 1998–12 I.R.B. 11

94–16 Modified and superseded by 98–22, 1998–12 I.R.B. 11

94–23 Amplified and superseded by 98–55, 1998–46 I.R.B. 27

95–35 95–35A Superseded by 98–19, 1998–7 I.R.B. 30

96–29 Modified and superseded by 98–22, 1998–12 I.R.B. 11

96–53 Modified by Notice 98–65, 1998–52 I.R.B. 10

97–1 Superseded by 98–1, 1998–1 I.R.B. 7

97–2 Superseded by 98–2, 1998–1 I.R.B. 74

97–3 Superseded by 98–3, 1998–1 I.R.B. 100

97–4 Superseded by 98–4, 1998–1 I.R.B. 113

97–5 Superseded by 98–5, 1998–1 I.R.B. 155

97–6 Superseded by 98–6, 1998–1 I.R.B. 183

97–7 Superseded by 98–7, 1998–1 I.R.B. 222

97–8 Superseded by 98–8, 1998–1 I.R.B. 225

Revenue Procedures—Continued

97–21 Superseded by 98–2, 1998–1 I.R.B. 74

97–24 97–24A Superseded by 98–33, 1998–19 I.R.B. 7

97–26 Obsoleted by 98–28, 1998–15 I.R.B. 14

97–28 Superseded by 98–36, 1998–23 I.R.B. 10

97–32 Superseded by 98–37, 1998–26 I.R.B. 6

97–34 Superseded by 98–35, 1998–21 I.R.B. 6

97–35 Modified by 98–39, 1998–26 I.R.B. 36

97–40 Amplified and superseded by 98–55, 1998–46 I.R.B. 27

97–53 Superseded by 98–3, 1998–1 I.R.B. 100

97–54 Superseded by 98–65, 1998–52 I.R.B. 40

97–58 Superseded by 98–63, 1998–52 I.R.B. 25

97–59 Superseded by 98–64, 1998–52 I.R.B. 32

97–60 Superseded by 98–50, 1998–38 I.R.B. 8

97–61 Superseded by 98–51, 1998–38 I.R.B. 20

98–14 Modified by 98–53, 1998–40 I.R.B. 9

Revenue Rulings:

57–271 Obsoleted by 98–37, 1998–32 I.R.B. 5

67–301 Modified by 98–41, 1998–35 I.R.B. 6

68–352 Obsoleted by 98–24, 1998–19 I.R.B. 6

70–225 Modified by 98–27, 1998–22 I.R.B. 4

Obsoleted by 98–44, 1998–37 I.R.B. 4

January 4, 1999 254 1999–1 I.R.B.

Finding List of Current Action on Previously Published Items

Bulletins 1998–1 through 1998–52

Revenue Rulings—Continued

93–4 Obsoleted by 98–37, 1998–32 I.R.B. 5 93–5 Obsoleted by 98–37, 1998–32 I.R.B. 5

93–6 Obsoleted by 98–37, 1998–32 I.R.B. 5

93–30 Obsoleted by 98–37, 1998–32 I.R.B. 5

93–38 Obsoleted by 98–37, 1998–32 I.R.B. 5

93–49 Obsoleted by 98–37, 1998–32 I.R.B. 5

93–50 Obsoleted by 98–37, 1998–32 I.R.B. 5

93–53 Obsoleted by 98–37, 1998–32 I.R.B. 5

93–81 Obsoleted by 98–37, 1998–32 I.R.B. 5

93–91 Obsoleted by 98–37, 1998–32 I.R.B. 5

93–92 Obsoleted by 98–37, 1998–32 I.R.B. 5

93–93 Obsoleted by 98–37, 1998–32 I.R.B. 5

94–5 Obsoleted by 98–37, 1998–32 I.R.B. 5

94–6 Obsoleted by 98–37, 1998–32 I.R.B. 5

94–30 Obsoleted by 98–37, 1998–32 I.R.B. 5

94–51 Obsoleted by 98–37, 1998–32 I.R.B. 5

94–79 Obsoleted by 98–37, 1998–32 I.R.B. 5 95–2 Obsoleted by 98–37, 1998–32 I.R.B. 5

95–9 Obsoleted by 98–37, 1998–32 I.R.B. 5

Revenue Rulings—Continued

96–30 Obsoleted by 98–27, 1998–22 I.R.B. 4 97–37 Obsoleted by 98–39, 1998–33 I.R.B. 4 97–56 Supplemented and superseded by 98–58, 1998–52 I.R.B. 6 97–57 Supplemented and superseded by 98–59, 1998–52 I.R.B. 8

1999–1 I.R.B. 255 January 4, 1999

Exceptions & meaning →

Index¶

Internal Revenue Bulletins 1998–1 Through 1998–52

The abbreviation and number in parenthesis following the index entry refer to the specific item; numbers in roman and italic type following the parenthesis refer to the Internal Revenue Bulletin in which the item may be found and the page number on which it appears.

Key to Abbreviations: RR Revenue Ruling RP Revenue Procedure TD Treasury Decision CD Court Decision PL Public Law EO Executive Order DO Delegation Order TDO Treasury Department Order TC Tax Convention SPR Statement of Procedural

Rules PTE Prohibited Transaction

Exemption

Exceptions & meaning →

EMPLOYMENT TAX¶

EMPLOYMENT TAX— Continued¶

EXCISE TAX— Continued¶

26 CFR 31.6302–1(f)(4), 31.6302–1T, added; federal employment tax deposits de minimis rule (TD 8771) 29, 6 Social security contribution and benefit

base; domestic employee coverage threshold for 1999, 52, 87 Student FICA exception (RP 16) 5, 19 Table for figuring amount exempt from

levy on wages, salary, and other income (Forms 668–W(c) and 668–W(c)(DO) in 1999 (Notice 60) 49, 16 Worker classification; section 530; Tax

Court review (Notice 43) 33, 13

Exceptions & meaning →

ESTATE TAX¶

Proposed regulations:

Regulations:

26 CFR 40.0–1T, added; 40.6011(a)– 1T, added; 40.6302(c)–2T, added; deposits of excise taxes (REG– 102894–97) 3, 59 26 CFR 48.4052–1, added; 48.4081–1, amended; 48.4082–6 through –10 and intermediary sections, 48.4091– 3, added; 48.4101–2, amended; 48.4101–3, 48.6427–10, –11, added; kerosene tax, aviation fuel tax, tax on heavy trucks and trailers (REG– 119227–97) 30, 13 26 CFR 53.4958; 301.6213–1, 301.6501(e)–1, 301.6501(n)–1, 301.7422–1, amended; 53.4958–0 through –7 and intermediary sections, added; failure by certain charitable organizations to meet certain qualification requirements, taxes on excess benefit transactions (REG–246256– 96) 34, 9 26 CFR 54.4980B–1, added; group health plans continuation coverage requirements (REG–209485–86) 11, 21 Regulations:

26 CFR 40.0–1(a), amended; 40.6011(a) –1(a)(2)(iii), 40.5302(c)– 1, amended, 40.6302(c)–2(b)(2)(iii), added; deposits of excise taxes (TD 8740) 3, 4 26 CFR 40.6011(a)–1(b)(2)(vi), amended; 48.4082–5T, removed; 48.4082–5, added; 48.4081–1, amended; 48.4082–5T, redesignated; 48.6416(b)(4)–1, removed; 48.6421– 3(d)(2), amended; 48.6427–3(d)(2), amended; 48.6715–1(a)(3), revised; 48.6715–2T, removed; gasoline and diesel fuel excise tax; special rules for Alaska, definitions (TD 8748) 8, 24 Regulations:

Magnetic media; electronic filing:

1998 Form W–4 specifications (RP 26) 13, 26 1998 Form 8027 (RP 52) 37, 12 Proposed regulations:

26 CFR 31.3121(v)(2)–1, revised; FICA and FUTA taxation of amounts under employee benefit plans (REG– 209484–87; REG–209807–95) 8, 40 26 CFR 31.3221–4, added; exception from supplemental annuity tax on railroad employers (REG–209769– 95) 41, 8 26 CFR 31.6053–1, –4; electronic tip reports (REG–104691–97) 11, 13 26 CFR 31.6302–1(f)(4), revised; federal employment tax deposits de minimis rule (REG–110403–98) 29, 11 Railroad retirement; rate determination;

quarterly beginning April 1, 1998 and July 1, 1998, 31, 7 ; quarterly beginning October 1, 1998, 50, 4 Regulations:

26 CFR 20.2041–3, 20.2056(d)–2, amended; 20.2046–1, revised; property interests and disclaimer (TD 8744) 7, 20 26 CFR 20.2044–1(e), added; 20.2044– 1T, removed; 20.2056(b)–7, revised; 20.2056(b)–7T, removed; 20.2056(b)– 10, revised; 20.2056(b)–10T, removed; certain property for which marital deduction was previously allowed (TD 8779) 36, 11 26 CFR 25.2702–5, –7, amended; qualified prsonal residence trust, sale of residence (TD 8743) 7, 26 26 CFR 25.2511–1, 25.2514–3, 25.2518–1, –2, amended; property interests and disclaimers (TD 8744) 7, 20 Revocable trust; election (RP 13) 4, 21 Special use value; farms; interest rates

(RR 22) 19, 5 Underpayment interest, interest expense

deduction, estates (RP 15) 4, 25 Valuation of compensatory stock options

(RP 34) 18, 15

Exceptions & meaning →

EXCISE TAX¶

GIFT TAX¶

Nonstatutory stock option, transfer (RR

18, 7

26 CFR 48.4081–1T, 48.4082–6T through –10T and intermediary sections, 48.4091–3T, 48.4101–2T, –3T, 48.6427–10T, –11T, added; 145.4052– 1, amended; kerosene, aviation fuel, heavy trucks and trailers tax (TD 8774) 30, 5

26 CFR 1.6045–1T, –2T, removed; 1.6045–1, –2, amended; 301.6011–2, amended; 301.6011–2T, removed; magnetic filing requirements for information returns (TD 8772) 31, 8

Ad valorem tax, export clause (Ct.D.

37, 4 Bows and arrows; taxable and nontaxable

articles (RR 5) 2, 20 Deposit of excise taxes, amendment (No tice 36) 29, 8 Federal excise taxes for consular officers

and employees, exemption (RR 24) 19, 6

January 4, 1999 256 1999–1 I.R.B.

Exceptions & meaning →

INCOME TAX—Continued¶

Church plans (Notice 39) 33, 11 Covered compensation (RR 53) 46,

Exceptions & meaning →

GIFT TAX—Continued¶

Qualifying income interest, disposition

Limitations on benefits and contribu tions (RR 1) 2, 5 Minimum Funding Standards (RP 10)

(RR 8) 7, 24 Valuation of compensatory stock options

2, 35 Minimum:

(RP 34) 18, 15

Exceptions & meaning →

INCOME TAX¶

Administrative appeal of adverse determi nation of tax-exempt status of bond issue (Notice 58) 49, 13 Advance pricing agreements, small busi ness taxpayers (Notice 10) 6, 9; (Notice 65) 52, 10 Alternative minimum tax, change in ac counting method (RP 58) 49, 19 Article XIII (8) Rev. Proc. (RP 21) 8, 27 Automobile owners and lessees (RP 24) 10, 31 ; (RP 30) 17, 6

Exceptions & meaning →

INCOME TAX—Continued¶

Disclosure authorization list (RP 43) 29, 8 Distribution of stock and securities of a

newly formed controlled corporation; limitations (RR 44) 37, 4 Domestic assets/liability and investment

yield percentages (RP 31) 23, 9 Early closing of Courier’s Desk, filing

procedure (Notice 67) 52, 18 Education loans (Notice 7) 3, 54 Effective date of consolidated overall for eign loss provisions (Notice 40) 35, 7 Elections under section 7704(g) (Notice

Remedial amendments (RP 42) 28, 9 Net unrealized appreciation; capital

gains (Notice 24) 17, 5 Qualification (Notice 29) 22, 8 ;

CODAs (RR 30) 25, 8 Qualification:

3, 48 Electronic Federal Tax Payment System:

Batch filers and bulk filers (RP 32) 17,

12 Recovery of basis; retirees (Notice 2)

11 Electronic funds transfer; failure to de

Base period T-bill rate for 1998 (RR 55)

47, 5 Below-market loans; exempted loans;

second mortgage loans under the MAHRAAct (RR 34) 31, 12 Books and records; automatic data pro

posit penalty (Notice 30) 22, 9 Employee plans:

amendments (RP 53) 40, 9 Discrimination:

Administrative programs; closing

agreements (RP 22) 12, 11 Determination letters (RP 6) 1, 183 ;

(RP 14) 4, 22 Determination letter requests, remedial

32, 6 SIMPLE-IRAs (Notice 4) 2, 25 Technical advice (RP 5) 1, 155 User fees (RP 8) 1, 225 Enhanced oil recovery credit (Notice 41)

2, 22 Roth IRAs; prototypes (RP 59) 50, 8 Section 457 model amendments (RP

32, 7 Section 457 ruling program (RP 40)

cessing system (RP 25) 11, 7 Business expenses:

33, 12 Environmental cleanup costs; letter

Environmental remediation expendi tures (RP 47) 37, 8 Underground waste storage tank (RR

CODAs (Notice 1) 3, 42 Safe harbors (Notice 52) 46, 16 Eligible deferred compensation plans

(Notice 8) 4, 6 Funding:

rulings (RP 17) 5, 21 Exempt Organizations:

19, 4 Capital gains and charitable remainder

Full funding limitations, weighted

Letter rulings, etc. (RP 4) 1, 113 Organizations excepted from reporting

lobbying expenditures (RP 19) 7, 30 Tax consequences of physicians re

trusts (Notice 20) 13, 25 Classification settlement program:

information reporting (Notice 59) 49, 16

Extended until further notice (Notice

cruitment incentives provided by hospitals (RR 15) 12, 6 Technical advice (RP 5) 1, 155 User fees (RP 8) 1, 225 Failure to deposit federal tax; penalty

abatement (Notice 14) 8, 27 Foreign partnerships, reporting transfer of

15, 14 Common Trust Funds, unrelated business

taxable income (RR 41) 35, 6 Continuous levy under section 633(h)

(Notice 62) 51, 15 Cost-of-living adjustments for 1999 (RP

52, 18 CPI adjustment for below-market loans

under section 7872(g) for 1999 (RR 59) 52, 8 CPI adjustment for certain loans under

property by U.S. persons (Notice 17) 11, 6 Foreign tax credit abuse (Notice 5) 3, 49 Form 1040:

section 1274A for 1999 (RR 58) 52, 6 Credits against tax:

Earned income credit; disqualified in

come (RR 56) 47, 5 Deductions:

When taken:

All events test; accrued cooperative

average interest rate for January 1998 (Notice 9) 4, 8; February 1998 (Notice 15) 9, 8; March 1998 (Notice 18) 12, 11 ; April 1998 (Notice 26) 18, 14; May 1998 (Notice 32) 22, 23; June 1998 (Notice 33) 25, 10; July 1998 (Notice 37) 30, 13; August 1998 (Notice 44) 34, 7 ; September 1998 (Notice 48) 39, 17; October 1998 (Notice 51) 44, 11 ; November 1998 (Notice 56) 47, 9; December 1998 (Notice 64) 52, 10 Group health plans; COBRA continua tion coverage; HIPAA portability (Notice 12) 5, 12 Individual retirement arrangements,

Roth IRAs (Notice 49) 38, 5; (Notice 50) 44, 10 Letter rulings, etc. (RP 4) 1, 113 Limit on contributions and benefits;

advertising expenses (RR 39) 33, 4 Definition of former Indian reservations

cost-of-living adjustments (Notice 53) 46, 24

e-file program (RP 50) 38, 8 On-line filing program (RP 51) 38, 20 Fringe benefits aircraft valuation formula,

first half of 1998 (RR 14) 11, 4; second half of 1998 (RR 40) 33, 4 Fuel from a nonconventional source,

credit; section 29 inflation adjustment; reference price for 1997 (Notice 28) 19, 7 Hope Credit, Lifetime Learning Credit;

in Oklahoma (Notice 45) 35, 7

1999–1 I.R.B. 257 January 4, 1999

Exceptions & meaning →

INCOME TAX—Continued¶

INCOME TAX—Continued INCOME TAX—Continued¶

Hybrid arrangements, treatment under

subpart F (Notice 35) 27, 35 Identification of census tracts in District

of Columbia Enterprise Zone (Notice 57) 47, 9 Information reporting:

Hope Scholarship and Lifetime Learn ing credits (Notice 46) 36, 21 Qualified student loan interest (Notice

putation method (RP 49) 37, 9 Shrinkage estimates:

1998 (RR 20) 15, 8 ; March 1998 (RR 26) 21, 4; April 1998 (RR 29) 24, 4; May 1998 (RR 35) 30, 4 ; June 1998 (RR 42) 35, 5; July 1998 (RR 48) 39, 6 ; August 1998 (RR 51) 43, 4; September 1998 (RR 54) 46, 14; October 1998 (RR 62) 51, 4 Price indexes; inventory price com

46, 25 Innocent spouse equitable relief (Notice

Changing method of accounting for

51, 13 Insurance companies:

Differential earnings rate and recom puted differential earnings rate for mutual life insurance companies (RR 38) 32, 4 Discounting estimated salvage recover able (RP 12) 4, 18 Interest rate tables (RR 2) 2, 15 Loss reserves; discounting unpaid

losses (RP 11) 4, 9 “Reserve strengthening,” reasonable

interpretation (Ct.D. 2065) 39, 7 International operation of ships and/or

aircraft, United Arab Emirates, 43, 6 Interest:

Investment:

Federal short-term, mid-term, and

long-term rates for January 1998 (RR4) 2, 18 ; February 1998 (RR 7) 6, 6 ; March 1998 (RR 11) 10, 13 ; April 1998 (RR 18) 14, 22 ; May (RR 23) 18, 5; June 1998 (RR 28) 22, 5; July 1998 (RR 33) 27, 26 ; August 1998 (RR 36) 31, 6; September 1998 (RR 43) 36, 9 ; October 1998 (RR 50) 40, 7; November 1998 (RR 52) 45, 4; December 1998 (RR 57) 49, 4 Rates, underpayments and overpay

estimating inventory shrinkage (RP 29) 15, 22 Late election relief for S corporations (RP

46, 27 Letter rulings, determination letters, and

information letters issued by Associate Chief Counsel (Domestic), Associate Chief Counsel (EBEO), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International) (RP 1) 1, 7 Lien for taxes; validity and priority against

third parties; judgment creditor (Ct.D. 2063) 36, 13 Losses attributable to a disaster during

1997 (RR 12) 10, 5 Low-income housing tax credit (Notice

amounts for the period October through December 1997 (RR 3) 2, 4; January–March 1998 (RR 13) 11, 4; April-June 1998 (RR 31) 25, 4; JulySeptember 1998 (RR 45) 38, 4 Magnetic media/electronic filing:

1998 Forms 1098, 1099, 5498, and W–2G specifications (RP 35) 19, 6 Form 1040NR (RP 36) 23, 10 Marginal production rates (Notice 42) 33,

6, 19 ; (RP 45) 34, 8 Low-income housing credit:

HUD programs (RR 49) 40, 4 Satisfactory bond; “bond factor”

ments (RR 17) 13, 21; calendar quarter beginning July 1, 1998 (RR 32) 25, 4; calendar quarter beginning October 1, 1998 (RR 46) 39, 10; calendar quarter beginning January 1, 1999 (RR 61) 51, 8 Inventory:

12 Methods of accounting:

LIFO:

Automobile and truck dealers (RP

36, 21 Price indexes; department stores for

November 1997 (RR 6) 4, 4 ; December 1997 (RR 9) 6, 5; January 1998 (RR 16) 13, 18 ; February

Automatic consent (RP 60) 51, 16 Involuntary changes (Notice 31) 22, 10 Optional standard mileage rates for 1999

(RP 63) 52, 25 Package design; amortization; capitaliza tion; amortizable section 197 intangible (RP 39) 26, 36 Passive foreign investment companies:

Shareholders may use rules of sec.

1.1295–1T(b)(4), (f), and (g) to tax

able years beginning before January 1, 1998 (Notice 22) 17, 5 Penalties; substantial understatement (RP

52, 23 Per diem allowances for 1999 (RP 64) 52,

32 Private letter rulings under sections 877,

2107, and 2501(a)(3)(Notice 34) 27, 30 Proposed regulations:

26 CFR 1.32–3, added; EIC eligibility requirements (REG–116608–97) 29, 12 26 CFR 1.41–0, –1, –4, revised; 1.41–2, amended; 1.41–3 redesignated as 1.41–3A, added; new 1.41–3, added; 1.41–5 redesignated as 1.41–4A, amended; 1.41–6 redesignated as 1.41–5, amended; 1.41–7 redesignated as 1.41–5A, amended; 1.41–8 redesignated as 1.41–6, amended; 1.41–9 redesignated as 1.41–7; new 1.41–8, added; 1.41–0A, added; 1.218–0, removed (REG–105170– 97) 50, 10 26 CFR 1.62–2(e)(2), revised; 1.62–2T, removed; 1.274–5, added; –5T, 1.274(d)–1, amended; substantiation of business expenses, use of mileage rates to substantiate automobile expenses (REG–122488–97) 42, 19 26 CFR 1.72(p)–1, amended; loans to plan participants (REG–209476–82) 8, 36 26 CFR 1.83–6, 1.1032–2, amended; 1.1032–3, added; treatment of a disposition by one corporation of the stock of another corporation in a taxable transaction (REG–106221–98) 41, 10 26 CFR 1.141–7, 1.142(f)(4)–1, 1.150– 5, added; 1.141–8, –15, amended; obligations of states and political subdivisions (REG–110965–97) 13, 42 26 CFR 1.195–1, added; election to amortize start-up expenditures (REG–209373–81) 14, 26 26 CFR 1.356–6, added; reorganizations, nonqualified preferred stock (REG–121755–97) 9, 13 26 CFR 1.368–1, amended; corporate reorganizations, continuity of interest (REG–120882–97) 14, 25 26 CFR 1.401(a)(9)–1, amended; qualified plans and individual retirement

January 4, 1999 258 1999–1 I.R.B.

Exceptions & meaning →

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

plans, required distributions (REG– 209463–82) 4, 27 26 CFR 1.408A–0 through –9 and intermediary sections, added; Roth IRAs, questions and answers (REG–115393–98) 39, 34 26 CFR 1.417(e)–1 and paragraph (d), revised; 1.417(e)–1T and paragraph (d), revised; valuation of plan distributrions (TD 8768) 20, 4 26 CFR 1.460–6, amended; election not to apply look-back method in de minimis cases (REG–120200–97) 12, 32 26 CFR 1.469–10, revised; 1.7704–1, added; investment income, passive activity income and loss rules for publicly traded partnerships (REG–105163–97) 8, 31 26 CFR 1.475(g)–2, new; 1.482–8, added; 1.482–0, –1, –2, 1.863, 1.863–7(a)(1), 1.864–4, –6, 1.894–1, amended; 1.482–9, redesignated; global dealing operation allocation and sourcing of income and deductions among taxpayers (REG– 208299–90) 16, 26 26 CFR 1.513–7, added; travel and tour activities of tax exempt organizations (REG–121268–97) 20, 12 26 CFR 1.529–0 through –6 and intermediary sections, added; Qualified State Tuition Programs (REG– 106177–97) 37, 33 26 CFR 1.671–4, 1.6049–7, 301.6109– 1, amended; reporting requirements for widely held fixed investment trusts (REG–209813–96) 35, 9 26 CFR 1.702–1, 1.954–1, 301.7701–3, amended; 1.952–1(b), (c), redesignated 1.954–2(a)(5), (6), 1.954– 4(b)(2)(iii), 1.954–9, 1.956–2(a)(3), added (REG–104537–97) 16, 21 26 CFR 1.732–1, amended; 1.732–2, amended; 1.734–1(e), added; 1.743– 1, revised; 1.751–1, amended; 1.755–1, revised; 1.1017–1, revised; adjustments to basis of partnership property and partnership interest (REG–209682–94) 17, 20 26 CFR 1.864(b)–1; trading safe harbors (REG–106031–98) 26, 38 26 CFR 1.925(a)–1, (b)–1, added; 1.927(e)–1, amended; foreign sales corporation transfer pricing source and grouping rules (REG–102144– 98) 15, 25 26 CFR 1.936–1T, added; termination

of Puerto Rico and possession tax credit, new lines of business prohibited (REG–115446–97) 36, 23 26 CFR 1.985–8, 1.1001–5, added; conversion to the euro (REG– 110332–98) 33, 18 26 CFR 1.1092(c)–1, added; equity options without standard terms, special rules and definitions (REG–104641– 97) 29, xx 26 CFR 1.1291–1, 1.1293–1, 1.1295–1, –3, 1.1297–3(c), added; 1.1296–4, amended; passive foreign investment company preferred shares, special income exclusion (REG–115795– 97) 8, 33 26 CFR 1.1361–0, amended; 1.1361–1, amended; 1.1361–1(d)(3), removed; 1.1361–2 through –6 and intermediary sections, added; 1.1362–0, amended; 1.1362–2, amended; 1.1362–8, added; 1.1368–0, amended; 1.1368–2(d)(2), amended; 1.1374–8(b), amended; S corporation subsidiaries (REG–251698–96) 20, 14 26 CFR 1.1366–1, –2, removed; 1.1366–0 through –5 and intermediary sections, added; 1.1367–0, –1, amended; 1.1367–3, removed; 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 1.6031(a)–1(e)(1)(iv), added; 301.6011–3, added; 301.6031–1, revised; 301.6721–1, amended; partnership returns required on magnetic media (REG–102023–98) 48, 6 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 54.9811–1, added; HIPAA Newborns’ and Mothers’ Health Protection Act (REG–109708–97) 45, 29 26 CFR 54.9812–1, added; mental health parity; HIPAA (REG– 109704–97) 3, 60 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 Qualified Funeral Trust, guidance (Notice

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 1.108–4, added; 1.108(c)–1, redesignated; 1.108–6, added;

3, 52; (Notice 66) 52, 17 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 Qualified offer rule; award of administra tive and litigation costs (Notice 55) 46, 26 Qualified Subchapter S Trust (QSST)

conversion to Electing Small Business Trust (ESBT) 10, 30 Qualified Zone Academy Bonds (RP) 3,

100; limitations for 1999 (RP 57) 48, 5 Real estate transactions (RP 20) 7, 32 Regulations:

1999–1 I.R.B. 259 January 4, 1999

Exceptions & meaning →

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

1.108(a)–1, –2, –(b)–1, 1.1016–7, –8, removed; 1.1017–1, revised; 1.1017–2, removed; 301.9100–13T, removed; basis reduction due to discharge of indebtedness (TD 8787) 46, 5 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 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 obliga

tions 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 1.863–3, revised; 1.936–4, –5, –6, –7, removed; 1.863–3(f), (h), amended; 1.936–6(a)(5) Q and A 7a, added; source of income from sales of inventory (TD 8786) 44, 4 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 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 1.6662–0, –2, –3, –4, 1.6664–0, amended; 1.6662–7(d), 1.6664–4(g), revised; accuracy-related penalty (TD 8790) 50, 4 26 CFR 54.9801–1T, amended; –2, revised; 54.9811–1T, added; 54.9831– 1T(b)(1), revised; interim rules for group health plans and health insurance issuers under the Newborns’ and Mothers’ Health Protection Act (TD 8788) 45, 6 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 REIT impermissible tenant service in come under section 856(d)(7) (RR 60) 51, 6 Relocation payments:

Authorized by sec. 105(a)(11) of Hous

ing and Community Development Act, not includible in gross income (RR 19) 15, 5

January 4, 1999 260 1999–1 I.R.B.

Exceptions & meaning →

INCOME TAX—Continued¶

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

Exceptions & meaning →

INCOME TAX—Continued¶

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

tional) (RP 7) 1, 222 Obsolete (RR 37) 32, 5 Rural airports (RP 18) 6, 20 Sales or exchanges:

Qualified small business stock (RP 48)

ty bond (RR 47) 39, 4 Returns preparers:

Identifying numbers (Notice 63) 51, 15 Rulings:

Areas in which advance rulings will not

try (RP 38) 27, 29 Withholding regulations:

be issued:

Associate Chief Counsel (Domes

Effective date of sec. 1441 withholding

tic), Associate Chief Counsel (EBEO) (RP 3) 1, 100

38, 7 Section 1374 no-rule (RP 56) 46, 33 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 Substitute printed, computer-prepared,

and computer-generated tax forms and schedules for 1998 (RP 65) 52, 40 Technical advice to district directors and

chiefs, appeals offices, Associate Chief

regulations amended (Notice 16) 15, 12

1999–1 I.R.B. 261 January 4, 1999

Exceptions & meaning →

Notes¶

January 4, 1999 262 1999–1 I.R.B.

Exceptions & meaning →

INTERNAL REVENUE BULLETIN¶

The Introduction on page 3 describes the purpose and content of this publication. The weekly Internal Revenue Bulletin is sold on a yearly subscription basis by the Superintendent of Documents. Current subscribers are notified by the Superintendent of Documents when their subscriptions must be renewed.

Exceptions & meaning →

CUMULATIVE BULLETINS¶

The contents of this weekly Bulletin are consolidated semiannually into a permanent, indexed, Cumulative Bulletin. These are sold on a single copy basis and are not included as part of the subscription to the Internal Revenue Bulletin. Subscribers to the weekly Bulletin are notified when copies of the Cumulative Bulletin are available. Certain issues of Cumulative Bulletins are out of print and are not available. Persons desiring available Cumulative Bulletins, which are listed on the reverse, may purchase them from the Superintendent of Documents.

Exceptions & meaning →

HOW TO ORDER¶

Check the publications and/or subscription(s) desired on the reverse, complete the order blank, enclose the proper remittance, detach entire page, and mail to the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402. Please allow two to six weeks, plus mailing time, for delivery.

Exceptions & meaning →

WE WELCOME COMMENTS ABOUT THE INTERNAL REVENUE BULLETIN¶

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. You can e-mail us your suggestions or comments through the IRS Internet Home Page (www.irs.ustreas.gov) or write to the IRS Bulletin Unit, OP:FS:FP:P, Room 5617, 1111 Constitution Avenue NW, Washington, DC 20224.

Exceptions & meaning →

Announcement of the Consent Voluntary Suspension of Attorneys, Certified Public…¶

Announcement of the Expedited Suspension of Attorneys, Certified Public Accountants,…¶

Announcement of the Disbarment and Suspension of Attorneys, Certified Public…¶

Definition of Terms¶

Abbreviations¶

Index¶

EMPLOYMENT TAX¶

EMPLOYMENT TAX— Continued¶

EXCISE TAX— Continued¶

ESTATE TAX¶

EXCISE TAX¶

GIFT TAX¶

INCOME TAX—Continued¶

GIFT TAX—Continued¶

INCOME TAX¶

INCOME TAX—Continued¶

INCOME TAX—Continued¶

INCOME TAX—Continued INCOME TAX—Continued¶

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

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

INCOME TAX—Continued¶

INCOME TAX—Continued¶

INCOME TAX—Continued¶

Notes¶

INTERNAL REVENUE BULLETIN¶

CUMULATIVE BULLETINS¶

HOW TO ORDER¶

WE WELCOME COMMENTS ABOUT THE INTERNAL REVENUE BULLETIN¶