INCOME TAX

Rev. Rul. 99–36, page 319. Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calender quarter beginning October 1, 1999, will be 8 percent for overpayments (7 percent in the case of corporate overpayments), 8 percent for underpayments, 5.5 percent for the portion of a corporate overpayment exceeding $10,000, and 10 percent for large corporate underpayments.

T.D. 8832, page 315. Final regulations under section 3221 of the Code relate to the exception from the supplemental annuity tax with respect to employees covered by a supplemental pension plan established pursuant to a collective bargaining agreement and to a related excise tax with respect to employees for whom the exception applies.

T.D. 8835, page 317. REG–105237–99, page 331. Proposed, temporary, and final regulations under section 6109 of the Code relate to alternative identifying numbers for income tax preparers.

Notice 99–34, page 323. Treasury depreciation study: request for public com- ment. This notice invites public comment relating to the current depreciation system under section 168 of the Code. The Treasury Department will review and consider all comments received in response to this notice in preparing the depreciation study as directed in the Tax and Trade Relief Extension Act of 1998.

Notice 99–41, page 325. Timely filing or payment; private delivery services. An updated list of designated private delivery services is provided for purposes of section 7502 of the Code. The list remains unchanged from previous list published in Notice 98–47, 1998–37 I.R.B. 8. Rev. Proc. 97–19, 1997–1 C.B. 644, and Notice 97–26, 1997–1 C.B. 413, are modified.

Finding Lists begin on page ii. Actions Relating to Court Decisions begin on page 314.

Department of the Treasury Internal Revenue Service