INCOME TAX—Continued

Marginal production rates for 1999;

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

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

Credit rate and reimbursement rules

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 persons 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 ; correction (Ann 100) 42, 522 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

32, 243 Medical savings accounts:

Excess contributions (Ann 93) 36, 409 Pilot project “cut-off” date (Ann 95)

42, 520 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 Optional standard mileage rates; 2000 (RP

38. 43, 525 Partnership agreement amendments; can cellation of indebtedness (RR 43) 42, 506 Page numbers change in Internal Revenue

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

Credit cards and debit cards (Ann 75)

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

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; (Ann 96) 41, 504 ; (Ann 103) 43, 546 Proposed regulations:

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 1.110–1, added; qualified lessee construction allowances for shortterm leases (REG–106010–98) 40, 493 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; arbitrage restrictions applicable to tax-exempt bonds issued by state and local governments (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 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 1.1301–1, added; farm income averaging (REG–121063–97) 43, 540 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:

Credit rate (Notice 35) 28, 26

527, corrected (Ann 82) 32, 244 Qualified lessee construction allowances,

short-term leases; exclusion (REG– 106010–98) 40, 493 Qualified zone academy bonds:

November 1, 1999 vi 1999–44 I.R.B.