INCOME TAX

Abatement of interest (TD 8789) 3, 5 Automobile owners and lessees (RP 14)

(Notice 11) 8, 56; March 1999 (Notice 15) 12, 21 Individual retirement arrangements:

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

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

5, 56 Business expenses:

Lease-in / lease-out transactions (RR

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 (5) 1, 158 User fees (RP 8) 1, 229 Exclusions-inclusions:

14. 13, 3 Chief Counsel advice available for public

inspection (Ann. 4) 3, 15 Court decisions in 1999–4 I.R.B. 4; cor rection (Ann. 17) 9, 59 Child support enforcement program (RP

12. 3, 13 Commodities dealers; securities or com modities traders; procedures for making elections (RP 17) 7, 52 Correction of Rev. Proc. 98–44 (Ann 12)

5, 65 Daily transportation expenses; commut ing expenses; business expenses; personal expenses (RR 7) 5, 4 Debt roll-ups; election to treat certain debt

substitutions as realization events (RP 18) 11, 7 Deficiencies:

Payments for Temporary Assistance for

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

Interest abatement, Presidentially de

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

6, 8 Election in respect of losses attributable to

a disaster (RR 13) 10, 4 Electronic:

Filing; magnetic media; 1998 Form

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

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; (Ann. 19) 10, 63 ; (Ann. 20) 11, 53 ; (Ann. 22) 12, 32 ; (Ann. 27) 13, 22 Private foundations (Ann. 9) 4, 24 Technical advice (RP 5) 1, 158 User fees (RP 8) 1, 229 Failure by certain charitable organizations

to meet certain qualified requirements; taxes on excess benefit transactions (Ann. 21) 11, 55 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:

Deferred compensation:

Change in method of accounting

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

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

(Notice 16) 13, 10 Disregarded entities (Notice 6) 3, 12 Penalty:

Failure to deposit penalty using elec

tional relief (Notice 5) 3, 10 Funding:

tronic funds transfer on or after July 1, 1997 (Notice 12) 9, 44

Full funding limitations, weighted av

erage interest rate for January 1999 (Notice 7) 4, 23; February 1999

Tentative differential earnings rate for

1998 (Notice 13) 10, 26 Prevailing state assumed interest rates

(RR 10) 10, 10 Discounting estimated salvage recover able (RP 16) 7, 50 Loss reserves; discounting unpaid

losses (RP 15) 7, 42

April 5, 1999 30 1999–14 I.R.B.