INCOME TAX

Foreign contingent debt (Ann 76) 31, 223 Foreign persons:

Marginal production rates for 1999;

Distributions to (TD 8834) 34, 251 Grantor trust (TD 8831) 34, 264 ;

oil and gas (Notice 46) 37, 415 Meals, convenience of employer (Ann 77)

32, 243 Medical savings accounts; excess contri butions (Ann 93) 36, 409 Nonrecognition exchanges, foreign per sons, U.S. real property interests (Notice 43) 36, 344 Original issue discount (OID), tables no

longer on IRS electronic bulletin board (Ann 71) 31, 223 Page numbers change in Internal Revenue

(REG–252487–96) 34, 303 Forms:

Bulletins (Ann 69) 28, 33 Payment of tax:

Allocation of income and deductions:

Adjustment of accounts (RP 32) 34,

4562, correction to recovery period for personal property (Ann 82) 32 , 244 5329, corrections to instructions (Ann 93) 36, 409 8853, corrections to instructions (Ann 93) 36, 409 10318, ground water for irrigation, obsolete (Ann 90) 36, 409 Inflation-indexed debt instruments (TD

296 Appeals Office, early referral to (RP 28)

29, 109 Balanced system for measuring organiza tional performance within the IRS (TD 8830) 38, 430 Capital gains; interest in partnerships, S

corporations, and trusts (REG– 106527–98) 34, 304 Charitable contributions, organization no

8838. 38, 424 Insurance companies:

Credit cards and debit cards (Ann 75)

30, 134 Electronic funds transfer (TD 8828) 30,

longer qualified (Ann 72) 30, 132 Consolidated returns, limitations:

Certain losses and deductions (TD

8823. 29, 34 ; correction (Ann 86) 35, 332 NOL carryforwards and built-in losses

tively connected net investment income (RP 30) 31, 221 Interest:

Closing agreements under section 7702

(Notice 48) 38, 429 Differential earnings rate and recom puted differential earnings rate for mutual life insurance companies (RR 35) 34, 278 Foreign companies, minimum effec

(TD 8824) 29, 62 Credits:

Investment:

120 Private delivery services; timely filing or

payment (Notice 41) 35, 325 Private foundations, organizations classi fied as (Ann 64) 27, 7 ; (Ann 68) 28, 31 ; (Ann 70) 29, 118 ; (Ann 78) 31, 229 ; (Ann 83) 32, 245 ; (Ann 85) 33, 248 ; (Ann 80) 34, 310 ; (Ann 87) 35, 333; (Ann 88) 36, 407; (Ann 91) 37, 421; (Ann 92) 38, 433; (Ann 94) 39, 437 Proposed regulations:

Foreign tax credit, income subject to

separate limitations (Ann 66) 27, 9 Qualified student loan interest; infor

Federal short-term, mid-term, and

mation reporting (Notice 37) 30 , 124 Depletion:

Ground water for irrigation, Ogallala

long-term rates for July 1999 (RR 29) 27 , 3; August 1999 (RR 32) 31, 135; September 1999 (RR 37) 36, 336 Rates:

Underpayments and overpayments

Formation (Ann 90) 36, 409 Depreciation and amortization, Form

4562, correction to recovery period for personal property (Ann 82) 32, 244 Depreciation–section 168:

for calendar quarter beginning October 1, 1999 (RR 36) 35, 319 Inventory:

LIFO:

Treasury depreciation study; request

Price indexes; department stores for

for public comment (Notice 34) 35, 323 Early referral of issues to Appeals (RP

28. 29, 109 Electronic filing; magnetic media:

Form 1042-S; specifications (Ann 79)

31, 229 Forms 1098, 1099, 5498, W-2G; speci

May 1999 (RR 30) 28 , 24 ; June 1999 (RR 34) 33, 247; July 1999 (RR 31) 37, 410 Litigation guideline memoranda (1/1/86 10/20/98), available for public inspection (Ann 81) 32, 244 Long-term contracts, accounting for (Ann

65. 27, 9 Low-income housing tax credit:

fications (RP 29) 31, 138 Enhanced oil recovery credit for 1999

(Notice 45) 37, 415 Estimated tax payments:

Elimination of magnetic tape (Notice

Housing Opportunities for Persons With

AIDS (RR 39) 38, 424 Satisfactory bond; “bond factor”

amounts for the period July through September 1999 (RR 38) 36, 335 Unused housing credit carryovers under

42. 35, 325 Federal tax lien, withdrawal of notice

section 42(h)(3)(D) for 1999 (RP 33) 34, 301

26 CFR 1.1(h)–1, added; 1.1223–3, added; 1.741–1, amended; capital gains, partnership, subchapter S, and trust provisions (REG–106527–98) 34, 304 26 CFR 1.148–1(e), amended; definition of investment-type property for arbitrage and related restrictions applicable to tax-exempt bonds issued by state and local governments (REG–113526–98) 37, 417 26 CFR 1.148–5(e)(2)(iii), revised; 1.148–5(e)(2)(iv), removed; special rule for guaranteed investment contracts and investments purchased for a yield restricted defeasance escrow (REG–105565–99) 37, 419 26 CFR 1.338–0 through –3, revised; 1.338–4 and 1.338–5 redesignated as 1.338–8 and 1.338–9; 1.338–4 through 1.338–7, added; 1.338(b)–1, 1.338(b)–2T, and 1.338(b)–3T, removed; 1.338–10, added; 1.338(h)(10)–1 and 1.338(i)–1, revised; 1.1060–1, added; 1.1060–1T, removed; allocation of purchase price in deemed and actual asset acquisitions (REG–107069–97) 36, 346

(REG–101519–97) 29, 114

1999–40 I.R.B. v October 4, 1999