INCOME TAX—Continued

26 CFR 1.170A–12, amended; 1.642(c)–6, amended; 1.664–4, amended; 1.7520–1, amended; valuation of annuities, interests for life or term of years, and remainder or reversionary interests (REG–103851– 99) 20, 93 26 CFR 1.221–1, added; deduction for interest on qualified education loans (REG–116826–97), 10, 40 26 CFR 1.263A–2, amended; 1.263A–3, amended; simplified production and resale methods with historic absorption ratio election (REG–113910–98) 23, 17 26 CFR 1.355–0, amended; 1.355–6, revised; recognition of gain on certain distributions of stock or securities of a controlled corporation (REG–106004–98) 20, 77 26 CFR 1.368–2, amended; solely for voting stock requirement in certain corporate reorganizations (REG– 115086–98) 26, 6 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 1.446–1, amended; 1.451–3, removed; 1.451–5, amended; 1.460–0, amended; 1.460–1 through 1.460–3, revised; 1.460–4, amended; 1.460–5, revised; 1.460–6, amended; 1.460–7 and 1.460–8, removed; accounting for long-term contracts (REG–208156– 91) 22, 11 26 CFR 1.453–12, added; capital gains, installment sales, unrecaptured section 1250 gain (REG–110524–98) 10, 55 26 CFR 1.467–3(b)(1), revised; rental agreements involving payments of $2,000,000 or less (REG–103694– 99) 24, 49 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

Alternative collateral program (RP 11)

2, 14

July 6, 1999 16 1999–27 I.R.B.