INCOME TAX

T.D. 8827, page 120. This document removes regulations under section 954 of the Code relating to the treatment under subpart F of certain payments involving branches of a controlled foreign corporation (CFC) that are treated as separate entities for foreign tax purposes or partnerships in which CFCs are partners.

T.D. 8828, page 120. Final regulations under section 6302 of the Code relate to the deposit of Federal taxes by electronic funds transfer (EFT).

REG–113909–98, page 125. New proposed regulations under section 954 of the Code relate to the treatment under subpart F of certain transactions involving hybrid branches. The notice of proposed rulemaking (REG–104537–97, 1998–16 I.R.B. 21) and the notice of proposed rulemaking by cross-reference to temporary regulations (T.D. 8767, 1998–16 I.R.B. 4) are withdrawn. A public hearing is scheduled for December 1, 1999.