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

26 CFR 301.7502–1, amended; 301.7502–1T, added; timely mailing treated as timely filing / electronic postmark (T.D. 8807) 9, 33 26 CFR 301.7701–5, amended; 301.7701–7, added; residence of trusts and estates (T.D. 8813) 9, 34 26 CFR 602.101(b), amended; OMB control numbers (T.D. 8818) 17, 3 Requirements for the deduction and with holding of tax on certain U.S. source income paid to foreign persons, T.D. 8804; correction (Ann. 29) 13, 25 Roth IRAs:

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; 1.904–4, 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 1.1502–3T, –9(a), –9T(b)(1)(v) and (vi), amended; consolidated returns, limitation on recapture of overall foreign loss accounts (T.D. 8800) 4, 20 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 26 CFR 1.6695–2T, added; preparer due diligence requirements for determining earned income credit eligibility (temporary) (T.D. 8798) 12, 16 26 CFR 1.7702B–1, –2, added; qualified long-term care insurance contracts (T.D. 8792) 7, 36 26 CFR 54.4980B–0 through –8, and intermediary sections, added; continuation coverage requirements of group health plans (T.D. 8812) 8, 19 26 CFR 301.6103(j)(1)–1, amended; 301.6103(j)(1)–1T, added; disclosure of return information to the Bureau of Census (T.D. 8811) 10, 19 26 CFR 301.6103(k)(9)–1T, –2T, added; payment of tax by credit card or debit card (T.D. 8793) 7, 15 26 CFR 301.6221–1T, amended; 301.6223(c)–1T, amended; 301.6224(c)–3T, amended; 301.6229(b)–2T, added; 301–6229(f)–1T, added; 301.6231(a)(1)–1T, amended; 301.6231(a)(6)–1T, amended; 301.6231(a)(7)–1, amended; 301.6231(a)(7)–1, added; modifications and additions to the unified partnership audit procedures (T.D. 8808) 10, 21 26 CFR 301.6320–1T, added; notice and opportunity for hearing upon filing of notice of lien (T.D. 8810) 7, 19 26 CFR 301.6330–1T, added; notice and opportunity for hearing prior to levy (T.D. 8809) 7, 27 26 CFR 301.6404–2, added; 301.6404–2T. removed; abatement of interest (T.D. 8789) 3, 5

Conversions on Form 8606, Nonde

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

Areas in which advance rulings will not

be issued:

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

tional) (RP 7) 1, 226 Specifications for Form 1042-S:

Rev. Proc. 98–44, 1998–32 I.R.B. 11;

correction (Ann. 12) 5, 65 Ann. 24, 1999–14 I.R.B. 12; correction

(Ann. 46) 16, 13 Section 911(d)(4) waiver; 1998 update

(RP 20) 14, 7 Standard Industry Fare Level (SIFL) rates

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

chiefs, appeals offices, Associate Chief Counsel (Domestic), Associate Chief Counsel (EBEO), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International) (RP 2) 1, 73

May 3, 1999 16 1999–18 I.R.B.