INCOME TAX—Continued INCOME TAX—Continued INCOME TAX—Continued

income paid to foreign persons, T.D. 8804; correction (Ann. 29) 13, 25 Roth IRAs:

Counsel (EBEO), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International) (RP 2) 1, 73 Valuation of adjusted taxable gifts and

section 2701(d) taxable events, REG– 106177–98; correction (Ann. 28) 13, 25

Conversions on Form 8606, Nonde

tic), Associate Chief Counsel (EBEO) (RP 3) 1, 103 Associate Chief Counsel (Interna

ductible IRAs (Ann. 18) 13, 21 Rulings:

Areas in which advance rulings will not

tional) (RP 7) 1, 226 Standard Industry Fare Level (SIFL) rates

for the first half of 1999 (RR 12) 11, 6 Technical advice to district directors and

be issued:

Associate Chief Counsel (Domes

chiefs, appeals offices, Associate Chief Counsel (Domestic), Associate Chief

1999–14 I.R.B. 33 April 5, 1999