INCOME TAX—Continued INCOME TAX—Continued

301.6229(b)– 2, added; 301.6229(f)– 1, added; 301.6231(a)(1)–1, amended; 301.6231(a)(6)–1, amended; 301.6231(a)(7)–1, amended; modifications and additions to the unified partnership audit procedures (REG–106564–98) 10, 53 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 26 CFR 301.6501(c)–1, amended; adequate disclosure of gifts (REG– 106177–98) 12, 25 26 CFR 301.7502–1, revised; 301.7502–2, added; Timely mailing treated as timely filing / electronic postmark (REG– 115433–98) 9, 54 26 CFR 801.0–1 thru 801.0–5, and intermediary sections, added; establishment of a balanced measurement system (REG–119192–98) 11, 45 Proposed update of Rev. Proc. 65–17

(Ann. 1) 2, 41 Recharacterizing financing arrangements

involving fast-pay stock, REG– 104072–97; correction (Ann. 30) 11, 26 Regulations:

26 CFR 1.148–5(d)(6)(iii), revised; 1.148–5(e)(2)(iv), added; arbitrage restrictions on tax-exempt bond (T.D. 8801) 4, 5 26 CFR 1.195–1, added; election to amortize start-up expenditures for active trades or businesses (T.D. 8797)5, 5 26 CFR 1.337(d)–4, added; certain asset transfers to a tax-exempt entity (T.D. 8802) 4, 10 26 CFR 1.408A–0 through –9 and intermediary sections, added; Roth IRAs (T.D. 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 (T.D. 8794) 7, 4 26 CFR 1.411(d)(4), amended; 1.411(d)–4T, removed; employee stock ownership plans qualified retirement plan benefits (T.D. 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 (T.D. 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 (T.D. 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 (T.D. 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 (T.D. 8805) 5, 14 26 CFR 1.871–14, revised; rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments (T.D. 8804) 12, 5 26 CFR 1.881–3, corrected conduit arrangement regulations (Ann 14) 7, 60 26 CFR 1.1441–1, –5, –6, –9, revised; 1.1441–4, amended; 1.1441–8, redesignated and amended; 1.1443–1, revised; requirements for the deduction and withholding of tax on payments to foreign persons (T.D. 8804) 12, 5 26 CFR 1.6038B–1, amended; 1.6038B–2, added; notice of certain transfers to foreign partnerships and foreign corporations (T.D. 8817) 8, 51 26 CFR 1.6042–3, amended; dividends subject to reporting; 1.6045–1, amended; returns of information of brokers and barter exchanges; 1.6049–5, amended; interest and original issue discount subject to reporting after December 31, 1982 (T.D. 8804) 12, 5 26 CFR 1.6695–1, amended; 1.6695–1T, added; retention of income tax return preparer’s signature (temporary) (T.D. 8803) 12, 15