INCOME TAX—Continued INCOME TAX—Continued

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

26 CFR 20.2055–1(d)(6), added; 20.2056(b)–4, amended; marital deduction; valuation of interest passing to surviving spouse (REG–114663– 97) 6, 17 26 CFR 54.4980B, amended; continuation coverage requirements of group health plans (REG–121865–98) 8, 63 26 CFR 301.6103(k)(9)–1, added; 301.6311–1(a)(1)(i), amended; payment of tax by credit card or debit card (REG–111435–98) 7, 55 26 CFR 301.6320–1, added; notice and opportunity for hearing upon filing of notice of lien (REG–116824–98) 7, 57 26 CFR 301.6330–1, added; notice and opportunity for hearing prior to levy (REG–117620–98) 7, 59 Proposed update of Rev. Proc. 65–17

(Announcement 1) 2, 41 Regulations:

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 1.195–1, added; election to amortize start-up expenditures for active trades or businesses (TD 8797)5, 5 26 CFR 1.337(d)–4, added; certain asset transfers to a tax-exempt entity (TD 8802) 4, 10 26 CFR 1.408A–0 through –9 and intermediary sections, added; Roth IRAs (TD 8816) 8, 4 26 CFR 1.411(a)–7, –11, amended; 1.411(a)–7T, –11T, added; increase

in cash-out limit under sections 411(a)(7), 411(a)(11) and 417(e)(1) for qualified retirement plans (TD 8794) 7, 4 26 CFR 1.411(d)(4), amended; 1.411(d)–4T, removed; employee stock ownership plans qualified retirement plan benefits (TD 8806) 6, 4 26 CFR 1.411(d)–6T, removed; 1.411(d)–6, added; notice of significant reduction in the rate of future benefit accrual (TD 8795) 7, 8 26 CFR 1.469–10, revised; 1.7704–3, added; certain investment income under the qualifying income provisions and the application of the passive activity loss rules to publicly traded partnerships (TD 8799) 6, 12 26 CFR 1.664–1(a)(7), (d)(1)(iii), (f)(4), added; 1.664–2(a)(1)(i), revised; 1.664–3, amended; 25.2702– 1(c)(3), revised; charitable remainder trusts and special valuation rules for transfers of interests in trusts (TD 8791) 5, 7 26 CFR 1.861–8, amended; 1.861–8T, amended; 1.865–1T, added; 1.865–2, added; 1.865–2T, added; 1.904–0, amended; 1904–4, amended; allocation of loss with respect to stocks and other personal property (TD 8805) 5, 14 26 CFR 1.881–3, corrected conduit arrangement regulations (Ann 14) 7, 60 26 CFR 1.6038B–1, amended; 1.6038B–2, added; notice of certain

transfers to foreign partnerships and foreign corporations (TD 8817) 8, 51 26 CFR 1.7702B–1, –2, added; qualified long-term care insurance contracts (TD 8792) 7, 36 26 CFR 54.4980B–0 through –8 and intermediary sections, added; continuation coverage requirements of group health plans (TD 8812) 8, 19 26 CFR 301.6103(k)(9)–1T, –2T, added; payment of tax by credit card or debit card (TD 8793) 7, 15 26 CFR 301.6320–1T, added; notice and opportunity for hearing upon filing of notice of lien (TD 8810) 7, 19 26 CFR 301.6330–1T, added; notice and opportunity for hearing prior to levy (TD 8809) 7, 27 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:

Areas in which advance rulings will not

be issued:

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

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

March 1, 1999 64 1999–9 I.R.B.