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

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

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 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 Renewable electricity production credit;

calendar year 1999 inflation adjustment factor and reference price (Notice 26) 21, 4

(Ann. 1) 2, 41 Publications:

547 Revised (Ann. 33) 14, 21 584 Revised (Ann. 33) 14, 21 954 Revised (Ann. 26) 14, 20 Qualified intermediary; section 1441

extension to 2001 (Notice 25) 20, 75 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 1.170A–6, amended; 1.170A–12T, added; 1.642(c)–6, –6A, amended; 1.642(c)–6T, added; 1.664–4, –4A, amended; 1.664–4T, added; 1.7520–1, amended; 1.7520– 1T, added; valuation of annuities, interests for life or term of years, and remainder or reversionary interests (T.D. 8819) 20 , 5 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 1.469–10, 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; 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 ; correction (Ann. 29) 13 , 25 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

June 1, 1999 48 1999–22 I.R.B.