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

235 ; (REG–116991–98) 32, 242

26 CFR 1.355–0, amended; 1.355–7, added; recognition of gain on certain distributions of stock or securities in connection with acquisition (REG– 116733–98) 36, 392 26 CFR 1.460–4, corrected; accounting for long-term contracts (Ann 65) 27, 9 26 CFR 1.671–2(e), revised; inbound grantor trusts with foreign grantors (REG–252487–96) 34, 303 26 CFR 1.904–5(k)(1), revised; 1.954– 0, –1, amended; 1.954–2(a)(5) and (a)(6), added; 1.954–9, added; under subpart F: withdrawal of guidance relating to partnerships and branches; new guidance relating to certain hybrid transactions (REG– 113909–98) 30, 125 26 CFR 1.1397E–1, amended; qualified zone academy bonds; obligations of states and political subdivisions (REG–105327–99) 29, 117 26 CFR 1.6109–2, paragraph (a), revised and paragraph (d), added; alternative identifying numbers for income tax return preparers (REG– 105237–99) 35, 331 26 CFR 301.6323(j)–1, added; withdrawal of notice of federal tax lien in certain circumstances (REG– 101519–97) 29, 114 26 CFR 301.7122–1, added; compromise of tax liabilities (REG– 116991–98) 32, 242 Publications:

527, corrected (Ann 82) 32, 244 Qualified zone academy bonds:

Credit rate (Notice 35) 28, 26 Credit rate and reimbursement rules

(TD 8826) 29, 107 ; (REG–105327– 99) 29, 117 Regulations:

26 CFR 1.148–11, corrected; arbitrage restrictions on tax-exempt bonds (Ann 74) 30, 133 26 CFR 1.170A–12T, 1.7520–1T, corrected; valuation of annuities, interests for life or terms of years, and remainder or reversionary interests (Ann 47) 28, 29 26 CFR 1.367(e)–0T, –1T, –2T, removed; 1.367(e)–0, –1, –2, added; 1.6038B–1, –1T, amended; treatment of distribution to foreign per

sons under sections 367(e)(1) and (2) (TD 8834) 34, 251 26 CFR 1.382–5T redesignated as 1.382–5, amended; 1.382–8T redesignated as 1.382–8, amended; 1.382–1, –2, –2T, –4, amended; application of section 382 in short taxable years and with respect to controlled groups (TD 8825) 28, 19 26 CFR 1.453–12, added; capital gains, installment sales (TD 8836) 37, 411 26 CFR 1.643(h)–1, added; 1.671–2(e), revised; 1.671–2T, added; 1.672(f)–1 through –5, added; inbound grantor trusts with foreign grantors (TD 8831) 34, 264 26 CFR 1.904–4, corrected; income subject to separate limitations (Ann 66) 27, 9 26 CFR 1.904–5, amended; 1.904–5T, removed; 1.954–1, amended; 1.954– 1T, –2T, removed; 1.954–9T, removed; 301.7701–3, amended; 301.7701–3T, removed; removal of regulations providing guidance under subpart F relating to partnerships and branches (TD 8827) 30, 120 26 CFR 1.1275–7T redesignated as 1.1275–7; 1.1286–2T redesignated as 1.1286–2 and amended; 1.148–4, amended; 1.163–13, amended; 1.171–3, amended; 1.1271–0(b), amended; 1.1275–4, amended; inflation-indexed debt instruments (TD 8838) 38, 424 26 CFR 1.1397E–1T, amended; qualified zone academy bonds; obligations of states and political subdivisions (TD 8826) 29, 107 26 CFR 1.1502–9T, removed; 1.1502–3T, amended; 1.1502–9 redesignated as 1.1502–9A and amended; 1.1502–9, added; overall foreign losses and separate limitation losses (TD 8833) 36, 338 26 CFR 1.1502–15T, –21T, –22T, –23T, removed; 1.1502–1, amended; 1.1502–15, –21, –22, –23, added; consolidated returns–limitations on the use of certain losses and deductions (TD 8823) 29, 34; correction (Ann 86) 35, 332 26 CFR 1.1502–90T redesignated as 1.1502–90A; 1.1502–91T through

–99T, removed; 1.1502–90 through –99, added; 1.1502–91A through –99A, added; 1.1502–20, amended; limitations on net operating loss carryforwards and certain built-in losses and credits following an ownership change of a consolidated group (T.D 8824) 29, 62 26 CFR 1.6109–2, paragraph (a), revised and paragraph (d), added; 1.6109–2T, added; alternative identifying numbers for income tax return preparers (TD 8835) 35, 317 26 CFR 1.6302–4, revised; electronic funds transfers of federal deposits (TD 8828) 30, 120 26 CFR 301.6311–2T, corrected; payment by credit card and debit card (Ann 75) 30, 134 26 CFR 301.6402–5(h), added; 301.6402–6(n), revised; Tax Refund Offset Program revised (TD 8837) 38, 426 26 CFR 301.7122–1, removed; 301.7122–0T and –1T, added; compromise of tax liabilities (TD 8829) 32, 235 26 CFR 602.101, corrected; requirements respecting the adoption or change of accounting method; extension of time to make elections (Ann 73) 30, 133 26 CFR 801.1–6, added; establishment of a balanced measurement system for the IRS (TD 8830) 38, 430 Return preparers, identifying number (TD

8835. 35, 317 ; (REG–105237–99) 35, 331 Short tax year, controlled group (TD

8836. 28, 19 Standard Industry Fare Level (SIFL) rates

for the second half of 1999 (RR 33) 34, 251 Start-up expenditures (RR 23) 20, 3 ; cor

rection (Ann 89) 36, 408 Subpart F:

Hybrid transactions (REG–113909–98)

30, 125 Partnership guidance withdrawn

(REG–113909–98) 30, 125 Partnership temporary regulations re

moved (TD 8827) 30, 120 Taxes, compromise of (TD 8829) 32,

October 4, 1999 vi 1999–40 I.R.B.