INCOME TAX

Treasury depreciation study; request for

Investment:

Acquisitions:

29, 109 Electronic filing:

Allocation of purchase price (REG–

107069–97) 36, 346 Recognition of gain; statutory pre

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

Form 1042-S; magnetic media specifi cations (Ann 79) 31, 229 Forms 1098, 1099, 5498, W-2G; mag

Federal short-term, mid-term, and

long-term rates for July 1999 (RR 29) 27 , 3; August 1999 (RR 32) 31, 135; September 1999 (RR 37) 36, 336; October 1999 (RR 41) 40, 439 Rates:

sumpation (REG–116733–98) 36, 392 Adoption taxpayer identification numbers

Underpayments and overpayments

(TD 8839) 41, 498 Allocation of income and deductions:

Adjustment of accounts (RP 32) 34,

netic media specifications (RP 29) 31, 138 Enhanced oil recovery credit for 1999

(Notice 45) 37, 415 Estimated tax payments:

296 Appeals:

for calendar quarter beginning October 1, 1999 (RR 36) 35, 319 International taxation, twelfth annual

institute (Ann 99) 42, 522 Inventory:

Early referrals (RP 28) 29, 109 Customer service program (Ann 98)

42, 520 Prohibition on ex parte communica

441 Farm income averaging (REG–121063–

43, 540 Federal tax lien, withdrawal of notice

(REG–101519–97) 29, 114 Foreign contingent debt (Ann 76) 31, 223 Foreign persons:

Elimination of magnetic tape (Notice

35, 325 Interest on underpayments (RR 40) 40,

Price indexes; department stores for

LIFO:

tions during the Appeals process (Notice 50) 40, 444 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

(REG–252487–96) 34, 303 Forms:

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

May 1999 (RR 30) 28 , 24 ; June 1999 (RR 34) 33, 247 ; July 1999 (RR 31) 37, 410 ; August 1999 (RR 42) 41, 497 Litigation guideline memoranda (1/1/86 10/20/98), available for public inspection (Ann 81) 32, 244 Long-term contracts, accounting for (Ann

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

27, 9 Low-income housing tax credit:

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

Certain losses and deductions (TD

29, 34 ; correction (Ann 86) 35, 332 Foreign losses and separate limitation

losses (TD 8833) 36, 338 NOL carryforwards and built-in losses

1096, 1098, 1099, 5498 and W-2G, substitute forms specifications (RP 34) 40, 450 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

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

(TD 8824) 29, 62

1999–44 I.R.B. v November 1, 1999

INCOME TAX—Continued¶

INCOME TAX—Continued¶