INCOME TAX

Rev. Rul. 99–1, page 4. Low-income housing credit; satisfactory bond; “bond factor” amounts for the period October through Decem- ber 1998. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified lowincome buildings or interests therein during the period October through December 1998.

Rev. Rul. 99–2, page 5. Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for January 1999.