INCOME TAX—Continued INCOME TAX—Continued

Action on Decision; court decisions in

1999–4 I.R.B. 4; correction (Ann. 17) 9, 59 Automobile owners and lessees (RP 14)

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

Low-income housing tax credit:

Alternative collateral program (RP 11)

2, 14 1999 calendar year resident population estimates (Notice 10) 6, 16 Satisfactory bond; “bond factor”

5, 56 Business expenses:

Lease-in / lease-out transactions (RR

(RP 10) 2, 11 Forms:

1040NR instructions for 1998, corrected (Ann. 8) 4, 24 1042-S, request for public comments (Ann. 24) 14, 12 8866 (Ann 16) 8, 80 Individual retirement arrangements:

14. 13, 3 Certain transfers of stock or securities by

U.S. persons to foreign corporations and related reporting requirements; correction (Ann. 42) 16, 11 Certain transfers to foreign partnerships

and foreign corporations; correction (Ann. 43) 16, 11 Chief Counsel advice available for public

inspection (Ann. 4) 3, 15 Child support enforcement program (RP

12. 3, 13 Commodities dealers; securities or com modities traders; procedures for making elections (RP 17) 7, 52 Continuation coverage requirements ap plicable to group health plans; correction (Ann. 39) 15, 10 Credit for increasing research activities;

hearing (Ann. 38) 15, 9 CRT and capital gain modification (No tice 17) 14, 6 Cumulative Bulletin continued with a

new format (Ann. 36) 16, 10 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:

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

(Ann. 5) 3, 16 Insurance companies:

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 Interest:

Investment:

Federal short-term, mid-term, and

long-term rates for January 1999 (RR 2) 2, 5; February (RR 8) 6, 10; March 1999 (RR 11) 10, 18; April 1999 (RR 17) 14, 4 Rates:

Underpayments and overpayments

amounts for the period October through December 1998 (RR 1) 2, 4; January through March 1999 (RR 18) 14, 3 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 National median income – 1999 (RP 22)

15, 5 Nonconventional source fuel credit, sec tion 29 inflation adjustment factor and reference price (Notice 18) 16, 4 Notice of significant reduction in the rate

of future benefit accrual, T.D. 8795; correction (Ann. 31) 13, 26 OMB control numbers assigned pursuant

to the Paperwork Reduction Act; correction (Ann. 44) 16, 12 Optional standard mileage rates; effective

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

6 Passive foreign investment companies;

definition of marketable stock; correction (Ann. 35) 14, 22 Penalties:

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

Interest abatement, Presidentially de

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

LIFO:

Designation of Federal Tax Deposits

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

6, 8 Election in respect of losses attributable to

Price indexes; department stores for

(RP 10) 2, 11 Penalty and interest study (Notice 4) 3, 9 Private foundations, organizations classi fied as (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. 23) 15, 7 ; (Ann. 27) 13, 22 ; (Ann. 32) 14, 20 ; (Ann. 48) 17, 20 Publications:

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,

547 Revised (Ann. 33) 14, 21 584 Revised (Ann. 33) 14, 21 954 Revised (Ann. 26) 14, 20 Proposed regulations:

15; Forms W-4P, W-4S and W-4V (Ann. 6) 4, 24 Enrolled actuaries, examination program

(Ann. 25) 12, 35 Exclusions-inclusions:

Payments for Temporary Assistance for

November 1998 (RR 4) 4, 19; December 1998 (RR 9) 7, 14; January 1999 (RR15) 12, 4; February 1999 (RR 19) 15, 3 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

1997-1998 fiscal year filers (Ann 11) 5, 64

26 CFR 1.25A–0 thru 1.25A–5, added; calculation of education credit and general eligibility requirements (REG–106388–98) 11, 27

Needy Families (Notice 3) 2, 10

May 3, 1999 14 1999–18 I.R.B.