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

factor and reference price (Notice 26) 21, 4 Roth IRAs:

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 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

Conversions on Form 8606, Nonde ductible IRAs (Ann. 18) 13, 21 Recharacterization and automatic ex

tensions (Ann. 57) 24, 50 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 Section 911(d)(4) waiver; 1998 update

(RP 20) 14, 7 Specifications for Form 1042-S:

Rev. Proc. 98–44, 1998–32 I.R.B. 11;

correction (Ann. 12) 5, 65 Standard Industry Fare Level (SIFL) rates

for the first half of 1999 (RR 12) 11, 6 Start-up expenditures (RR 23) 20 , 3 Tax convention:

Shipping and aircraft agreements,

Ethiopia, 22, 4 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 Termination of employment for miscon duct; IRS employees (Notice 27) 21 , 4 Transfers of stock or securities by U.S.

persons to foreign corporations and related reporting requirements; correction (Ann. 42) 16, 11 Transfers to foreign partnerships and for eign corporations; correction (Ann. 43) 16, 11 Withholding regulations under section

1441; effective date extended (Notice 25) 20 , 75

July 6, 1999 18 1999–27 I.R.B.