INCOME TAX—Continued

Information Reporting Program Advisory

Committee (IRPAC) membership (Ann. 56) 22, 37 Innocent spouse equitable relief; com

1999 calendar year resident population estimates (Notice 10) 6, 16; (Notice 22) 19 , 5 Satisfactory bond; “bond factor”

ments (Notice 29) 21, 8 Insurance companies:

Discounting estimated salvage recover able (RP 16) 7, 50 Loss reserves; discounting unpaid

losses (RP 15) 7, 42 Modified endowment contracts; uni form closing agreement (RP 27) 23, 7 Prevailing state assumed interest rates

(RR 10) 10, 10 Tentative differential earnings rate for

amounts for the period October through December 1998 (RR 1) 2, 4; January through March 1999 (RR 18) 14, 3; April through June 1999 (RR 24) 21 , 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 Medical expenses:

Smoking, cessation programs (RR 28)

1998 (Notice 13) 10, 26 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 ; May 1999 (RR 21) 18 , 3; June 1999 (RR 25) 23, 3 Netting for interest accruing before

25, 6 Mortgage credit certificates, median

income figures (RP 22) 15, 5 Mutual holding company conversions

(RR 3) 3, 4 Nonconventional source fuel credit, sec tion 29 inflation adjustment factor and reference price (Notice 18) 16, 4; correction (Ann. 53) 20 , 95 OMB control numbers assigned pursuant

to the Paperwork Reduction Act; correction (Ann. 44) 16, 12 Operation Allied Force; tax relief (Notice

30. 22, 5 Optional standard mileage rates; effective

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

6 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; (Ann. 49) 18 , 7; (Ann. 51) 19 , 6; (Ann. 54) 21, 32; (Ann. 55) 22, 34; (Ann. 61) 25, 11 Proposed regulations:

October 1, 1998 (RP 19) 13, 10 Rates:

Underpayments and overpayments

for calendar quarter beginning April 1, 1999 (RR 16) 13, 5; July 1, 1999 (RR 27) 25, 7 Inventory:

LIFO:

Price indexes; department stores for

November 1998 (RR 4) 4, 19; December 1998 (RR 9) 7, 14; January 1999 (RR15) 12, 4; February 1999 (RR 19) 15, 3; March 1999 (RR 22) 19 , 3; April 1999 (RR 26) 24, 36 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 Low-income housing tax credit:

26 CFR 1.25A–0 thru 1.25A–5, added; calculation of education credit and general eligibility requirements (REG–106388–98) 11, 27 26 CFR 1.42–5, –6, –11, –12, –13, 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