SECTION 6. REQUEST FOR

COMMENTS

The Internal Revenue Service requests comments on this revenue procedure, including comments on whether this revenue procedure should be made permanent. Persons that wish to comment on this revenue procedure may submit comments by May 31, 1999, to: CC:DOM: CORP:R (RP–102721–99), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (RP–102721–99), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington DC. Alternatively, comments may be submitted via the Internet by selecting the “Tax Regs” option of the IRS Home Page or by submitting them directly to the IRS Internet site at http://www.irs.ustreas.gov/prod/tax_regs/ comments.html. Comments will be available for public inspection.