INCOME TAX

Rev. Rul. 99–10, page 10. Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 1998 and 1999. Rev. Rul. 92–19 supplemented in part.

Rev. Rul. 99–11, page 18. Determination of issue price in the case of certain debt instruments issued for property. This ruling provides various prescribed rates for federal income tax purposes for March 1999.

Rev. Rul. 99–13, page 4. Election in respect of losses attributable to a disaster. This ruling lists the areas declared by the President to qualify as major disaster areas during 1998 under the Disaster Relief and Emergency Assistance Act.

T.D. 8808, page 21. REG–106564–98, page 53. Temporary, proposed, and final regulations under sections 6221 through 6233 of the Code relate to the unified partnership audit procedure added to the Code by the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA). A public hearing is scheduled for April 14, 1999.

T.D. 8811, page 19. REG–121806–97, page 46. Temporary, proposed, and final regulations under section 6103 of the Code relate to additions to, and deletions from, the list of items of information disclosed to the Bureau of the Census for use in certain statistical programs.