INCOME TAX

property (TD 8836) 37, 411 Insurance companies:

Acquisitions:

Allocation of purchase price (REG–

107069–97) 36, 346 Recognition of gain; statutory pre sumption (REG–116733–98) 36, 392 S corporation; by a consolidated group

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

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

29, 109 Electronic filing:

Treasury depreciation study; request for

public comment (Notice 34) 35, 323 Early referral of issues to Appeals (RP 28)

(TD 8842) 47, 576 Adequate disclosure; substantial under statement (RP 41) 46, 566 Adoption, taxpayer identification num

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 tively connected net investment income (RP 30) 31, 221 Loss payment patterns and discount

factors; 1999 accident year (RP 36) 42, 509 Salvage discount factors; 1999 accident

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

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

Adjustment of accounts (RP 32) 34,

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

296 Appeals:

year (RP 37) 42, 517 Interest:

Federal short-term, mid-term, and

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

42, 520 Prohibition on ex parte communica

(Notice 45) 37, 415 Estimated tax payments:

441 Farm income averaging (REG–121063–

97. 43, 540 Federal tax lien, withdrawal of notice

(REG–101519–97) 29, 114 ; public hearing (Ann 108) 46, 573 Foreign contingent debt (Ann 76) 31, 223 Foreign persons:

Elimination of magnetic tape (Notice

42. 35, 325 Interest on underpayments (RR 40), 40,

long-term rates for July 1999 (RR 29) 27 , 3; August 1999 (RR 32) 31, 135; September 1999 (RR 37) 36, 336; O ctober 1999 (RP 41) 40, 439 ; November 1999 (RR 45) 45, 558 Rates:

Investment:

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

for calendar quarter beginning October 1, 1999 (RR 36) 35, 319 Netting; overlapping underpayments

Underpayments and overpayments

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

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

and overpayments (RP 43) 47, 579 International taxation, twelfth annual

Certain losses and deductions (TD

(REG–252487–96) 34, 303 Forms:

8823. 29, 34 ; correction (Ann 86) 35, 332

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

institute (Ann 99) 42, 522

December 6, 1999 v 1999–49 I.R.B.