INCOME TAX—Continued

Inventory:

Employee plans:

Determination letters (RP 6) 1, 187 Eligible rollover distributions; transi

November 1998 (RR 4) 4, 19 Low-income housing credit:

LIFO:

Price indexes; department stores for

tional relief (Notice 5) 3, 10 Funding:

Full funding limitations, weighted av

Alternative collateral program (RP 11)

2, 14 Satisfactory bond; “bond factor”

erage interest rate for January 1999 (Notice 7) 4, 23 Individual retirement arrangements:

Payroll deductions (Ann. 2) 2, 44 Recharacterizations and reconver

amounts for the period October through December 1998 (RR 1) 2, 4 Low-income taxpayer clinics grant pro gram (Notice 9) 4, 23 Mutual holding company conversions

(RR 3) 3, 4 Optional standard mileage rates; effective

sions (Ann. 5) 3, 16 Letter rulings, etc. (RP 4) 1, 115 Plan administration (Notice 1) 2, 8 Regulations:

26 CFR 1.411(a)–11(c)(2)(ii), revised; 1.411(a)–11(c)(2)(iii), (iv), (v), and (c)(8), added; 1.411(a)–11T, removed; 1.417(e)– 1(b)(3), revised; (b)(4), added; 1.417(e)–1T, amended; qualified retirement plans (TD 8796) 4, 16 Technical advice (RP 5) 1, 158 User fees (RP 8) 1, 229 Exclusions-inclusions:

date (Ann. 7) 2, 45 Penalties:

Designation of Federal Tax Deposits

(RP 10) 2, 11 Penalty and interest study (Notice 4) 3, 9 Proposed update of Rev. Proc. 65–17

(Announcement 1) 2, 41 Regulations:

Payments for Temporary Assistance for

26 CFR 1.148–5(d)(6)(iii), revised; 1.148–5(e)(2)(iv), added; arbitrage restrictions on tax-exempt bond (TD 8801) 4, 5 26 CFR 1.337(d)–4, added; certain asset transfers to a tax-exempt entity (TD 8802) 4, 10 26 CFR 1.1502–3T, –9(a), –9T(b)(1)(v) and (vi), amended; consolidated returns, limitation on recapture of overall foreign loss accounts (TD 8800) 4, 20 Rulings:

Needy Families (Notice 3) 2, 10 Exempt Organizations:

Letter rulings, etc. (RP 4) 1, 115 Private foundations (Ann. 9) 4, 24 Technical advice (RP 5) 1, 158 User fees (RP 8) 1, 229 Failure to deposit federal tax; penalties

(RP 10) 2, 11 Form:

1040NR instructions for 1998, corrected (Ann. 8) 4, 24 Interest:

Areas in which advance rulings will not

be issued:

Investment:

12. 3, 13 Deficiencies:

Associate Chief Counsel (Domes tic), Associate Chief Counsel (EBEO) (RP 3) 1, 103 Associate Chief Counsel (Interna

Interest abatement, Presidentially de

long-term rates for January 1999 (RR 2) 2, 5 Letter rulings, determination letters, and

clared disasters (Notice 2) 2, 8 Electronic:

tional) (RP 7) 1, 226 Technical advice to district directors and

Filing; magnetic media; 1998 Form

8596 (RP 9) 2, 17 Submission of Form W-5 (Ann. 3) 3,

15; Forms W-4P, W-4S and W-4V (Ann. 6) 4, 24

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, 6

chiefs, appeals offices, Associate Chief Counsel (Domestic), Associate Chief Counsel (EBEO), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International) (RP 2) 1, 73

1999–5 I.R.B 69 February 1, 1999