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

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 1.446–1, 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 1.663(c)–1, amended; 1.663(c)–2, revised; 1.663(c)–3, amended; 1.663(c)–4, redesignated; 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 1.1502–3, 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 1.1502–13, amended; intercompany transactions (REG– 105964–98) 12, 22 26 CFR 1.6302–4, revised; 20.6302–1, added; 25.6302–1, added; 31.6302– 1, amended; 40.6302(a)–1, added; electronic funds transfers of federal deposits (REG–100729–98) 14. 9 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 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; 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 301.7502–1, 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 Refunds and credits:

Period of limitations, financial disabil

ity (RP 21) 17, 18 Regulations:

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 (T.D. 8796) 4, 16 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

1999–18 I.R.B. 15 May 3, 1999