INCOME TAX—Continued

1.663(c)–4, added; 1.663(c)–5, amended; 1.663(c)–6, added; separate share rules applicable to estates (REG–114841–98) 11, 41 26 CFR 1.861–8, amended; 1.865–1, added; 1.865–2, amended; allocation of loss with respect to stock and other personal property (REG–106905–98) 11, 39 26 CFR 1.1296(e)–1, added; passive foreign investment companies; definitions of marketable stocks (REG– 113744–98), 10, 59 26 CFR 1.1362–3, amended; 1.1502– 76, amended; acquisition of an S corporation by a member of a consolidated group (REG–106219–98) 9, 51 26 CFR 1.1502–13, amended; intercompany transactions (REG– 105964–98) 12, 22 26 CFR 1.6695–1, amended; retention of income tax return preparer’s signature (REG–106386–98) 12, 15 26 CFR 1.6695–2, added; preparer due diligence requirements for determining earned income credit eligibility (REG–120168–97) 12, 16 26 CFR 1.7701(1)–3, added; 1.1441–7, amended; recharacterizing financing arrangements involving fast–pay stock (REG– 104072–97) 11, 12 26 CFR 20.2001–1, revised; valuation of adjusted taxable gifts and section 2701(d) taxable events (REG– 106177–98) 12, 25 26 CFR 25.2504–2, revised; valuation of certain gifts for preceding calender periods (REG– 106177–98) 12, 25 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(j)(1)–1, amended; disclosure of return information to the Bureau of Census (REG– 121806–97) 10, 46 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 301.6221–1, amended; 301.6223(c)–1, amended; 301.6224(c)–3, amended;

Underpayments and overpayments

for calender quarter beginning April 1, 1999 (RR 16) 13, 5 Interest netting for interest accruing be

fore October 1, 1998 (RP 19) 13, 10 Inventory:

LIFO:

Price indexes; department stores for

26 CFR 1.25A–0 thru 1.25A–5, added; calculation of education credit and general eligibility requirements (REG– 106388–98) 11, 27 26 CFR 1.42–5, –6, –11, –12, –13, amended; 1.42–17, added; low-income housing credit; compliance monitoring, etc. (REG–114664–97) 11, 21 26 CFR 1.79–3, amended; group-term insurance: uniform programs (REG–209103–89) 11, 10 26 CFR 1.221–1, added; deduction for interest on qualified education loans (REG–116826–97), 10, 40 26 CFR 1.401(a)(31)–1, amended; Relief from disqualification for plans accepting rollovers (REG–245562– 96) 9, 45 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 1.446–1, added; 1.471–12, added; 1.475(c)–1, revised; 1.475(c)– 2, added; 1.475(e)–1, redesignated as 1.475(g)–1; 1.475(e)–1, added; 1.475(f)–1, –2, added; 1.475(g)–1, amended; mark-to-market accounting for dealers in commodities and traders in securities or commodities (REG– 104924–98) 10, 47 26 CFR 1.453–12, added; capital gains, installment sales, unrecaptured section 1250 gain (REG–110524–98) 10, 55 26 CFR 1.468B–0, amended; 1.468B–1, amended; 1.468B–5, amended; 1.468B–6 thru 1.468B–9, and intermediary sections, added; 1.1031(k)–1, amended; escrow funds and other similar funds (REG–209619–93) 10, 28 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 26 CFR 1.663(c)–1, amended; 1.663(c)–2, revised; 1.663(c)–3, amended; 1.663(c)–4, redesignated;

November 1998 (RR 4) 4, 19; December 1998 (RR 9) 7, 14; January 1999 (RR15) 12, 4 Joint Board for the Enrollment of

Actuaries (Ann. 25) 12, 35 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 fis cal year individuals, estates, partnerships, and S corporations (Ann 11) 5, 64 Low-income housing credit:

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”

amounts for the period October through December 1998 (RR 1) 2, 4 Low-income taxpayer clinics grant pro gram (Notice 9) 4, 23 Mark-to-market election for regulated

investment companies that are shareholders of PFICs (Notice 14) 11, 7 Model qualified intermediary withholding

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

(RR 3) 3, 4 Notice of significant reduction in the rate

of future benefit accrual, T.D. 8795; correction (Ann. 31) 13, 26 Optional standard mileage rates; effective

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

6

1999–14 I.R.B. 31 April 5, 1999