INCOME TAX—Continued

Electronic:

Filing; magnetic media; 1998 Form

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

losses (RP 15) 7, 42 Interest:

Loss reserves; discounting unpaid

Federal short-term, mid-term, and

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

Investment:

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

long-term rates for January 1999 (RR 2) 2, 5 Inventory:

Price indexes; department stores for

tional relief (Notice 5) 3, 10 Funding:

LIFO:

Full funding limitations, weighted av

erage interest rate for January 1999 (Notice 7) 4, 23; February 1999 (Notice 11) 8, 56 Individual retirement arrangements:

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

November 1998 (RR 4) 4, 19; December 1998 (RR 9) 7, 14 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, 6 Long-term capital gain treatment for fiscal

year individuals, estates, partnerships, and S corporations (Ann 11) 5, 64 Low-income housing credit:

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 Tax-sheltered annuities (RP 13) 5, 52 Technical advice (RP 5) 1, 158 User fees (RP 8) 1, 229 Exclusions-inclusions:

Alternative collateral program (RP 11)

2, 14 Low-income housing tax credit:

1999 calendar year resident population estimates (Notice 10) 6, 16 Satisfactory bond; “bond factor”

Payments for Temporary Assistance for

amounts for the period October through December 1998 (RR 1) 2, 4 Low-income taxpayer clinics grant pro gram (Notice 9) 4, 23 Model qualified intermediary withholding

agreement (Notice 8) 5, 26 Mutual holding company conversions

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

date (Ann. 7) 2, 45 Partnership to disregarded entity (RR 6) 6,

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

26 CFR 1.411(a)–7, –11, 1.417(e)–1, amended; increase in cash-out limit under sections 411(a)(7), 411(a)(11) and 417(e)(1) for qualified retirement plans (REG–113694–98) 7, 56 26 CFR 1.1502–3, amended; 1.1502– 9A, added; new 1.1502–9, added; consolidated overall foreign losses and separate limitation losses (REG– 106902–98) 8, 57

6 Penalties:

Designation of Federal Tax Deposits

(RP 10) 2, 11 Penalty and interest study (Notice 4) 3, 9 Proposed regulations:

Interest abatement, Presidentially de

Letter rulings, etc. (RP 4) 1, 115 List of organizations classified as private foundations (Ann 10) 5, 63 ; (Ann 13) 6, 20 ; (Ann 15) 8, 78 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 Federal rates; adjusted federal rates; ad justed federal long-term rate, long-term exempt rate for February 1999 (RR 8) 6, 10 Form:

1040NR instructions for 1998, corrected (Ann. 8) 4, 24 8866 (Ann 16) 8, 80 Insurance companies: Discounting estimated salvage recover

clared disasters (Notice 2) 2, 8 Disregarded entity to partnership (RR 5)

able (RP 16) 7, 50

6, 8

1999–9 I.R.B. 63 March 1, 1999