INCOME TAX—Continued

(Ann 47) 28, 29

Student loan interest; information

reporting (Notice 37) 30, 124 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30, 125 Partnership guidance withdrawn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 Substitute forms; 1096, 1098, 1099, 5498,

and W-2G; rules and specifications (RP 34) 40, 450 Taxes, compromise of (TD 8829) 32,

235 ; (REG–116991–98) 32, 242 Tax conventions:

Guidance concerning a competent au

thority agreement between the U.S. and Canada relating to Article XXI of the tax convention (Notice 47) 36, 391 Tax-exempt bond:

Arbitrage restrictions (Ann 74) 30,

133 ; (REG–105565–99) 37, 419 Investment-type property, definitions

for arbitrage and related restrictions (REG–113526–98) 37, 417 Tax refund offset program (TD 8837) 38,

426 Taxpayer confidentiality; Department of

Treasury study (Ann 101) 43, 544 Valuation of a remainder interest

1999–44 I.R.B. vii November 1, 1999