INCOME TAX cont.

301.6104(d)–3, amended; private foundation disclosure rules (TD 8861) 5, 441 Revocations (Ann 15) 12, 837 Sponsorship payments, taxation of

Low-income housing credit:

Compliance monitoring (TD 8859)

Form SS-4, interim waiver of signature

(Notice 19) 13, 845 Fringe benefits, aircraft valuation (RR

5, 429 Resident population estimates

13. 12, 774 Guidance priority list (Notice 10) 5, 451 Information letters available for public

inspection (Ann 2) 2, 295 Information reporting:

(REG–209601–92) 12, 829 Technical advice to district directors and

chiefs, appeals offices, from Associate Chief Counsel (RP 2) 1, 73 Technical advice to IRS employees (RP

(REG–105606–99) 4, 421 Debt instrument (RR 12) 11, 744 Depletion, treatment of delay rental

(Notice 13) 9, 732 Puerto Rico and possession tax credit,

termination of (TD 8868) 6, 491 Research credit, controlled group

Barter exchange (Notice 6) 3, 315 Foreign partnerships and foreign cor

5. 1, 158 Travel tours, taxation of (TD 8874) 8,

644 User fees, request for letter rulings (RP

(REG–103882–99) 8, 706 Depreciation:

porations (TD 8850) 3, 265 Innocent spouse, equitable relief (RP 15)

5, 447 Installment agreements, limitation of fail

ure to pay penalty (REG–105279–99) 8, 707 Insurance companies:

rates (RR 17) 13, 842 Interest:

(Notice 16) 12, 826 Prevailing state assumed interest

8. 1, 230

MACRS property, involuntary conver