ADMINISTRATIVE

Rev. Rul. 99–3, page 4. Section 809. This ruling provides that a life insurance subsidiary of a mutual holding company is not a mutual life insurance company for which the deduction for policyholder dividends is reduced pursuant to sections 808(c)(2) and 809 of the Code. Rev. Proc. 99–12, page 13. This procedure makes obsolete Rev. Proc. 78–10, 1978–1 C.B. 564, which sets forth procedures whereby Federal, State, and local child support enforcement agencies may obtain under section 6103(1)(6) of the Code return information from the IRS for purposes of the administration of part D of title IV of the Social Security Act. The procedures in Rev. Proc. 78–10 are incompatible with our current business practice in the Child Support Enforcement Program and do not encompass the actual disclosures made or the present statutory framework. Rev. Proc. 78–10 obsolete. Notice 99–4, page 9. Penalties and interest study. This notice invites public comment in connection with a study being conducted by the Department of the Treasury and the IRS regarding the administration and implementation of the penalty and interest provisions of the Internal Revenue Code. Announcement 99–3, page 15. The IRS will allow employers to establish a system to electronically receive Form W-5, Earned Income Credit Advance Payment Certificate. Announcement 99–4, page 15. The IRS will soon begin to make certain documents called Chief Counsel Advice available for public inspection.