ADMINISTRATIVE

REG–103831–99, page 452. Proposed regulations under section 752 of the Code relate to the allocation of nonrecourse liabilities by a partnership. A public hearing is scheduled for May 3, 2000.

REG–111119–99, page 455. Proposed regulations under section 708 of the Code clarify the tax consequences of partnership mergers and divisions. A public hearing is scheduled for May 4, 2000.

REG–116567–99, page 463. Proposed regulations address when a currency will be considered hyperinflationary under section 988 of the Code. These regulations are intended to prevent distortions associated with the computation of income and ex

(Continued on the next page )

Actions Relating to Court Decisions is on the page following the Introduction. Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service