INCOME TAX— INCOME TAX— cont. cont.

Traveling expenses, per diem

Filing requirements:

Northeastern taxpayers, due dates

(Ann 40) 16, 948 Technical advice to district directors and

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

allowances (RP 9) 2, 280 Canadian banking legislation, repeal,

deferral of termination (Notice 7) 4, 419 Closely-held real estate investment trust,

estimated tax payments, penalty relief (Notice 5) 3, 314 Contribution in aid of construction, defi

trusts, general (REG–100276–97; REG–122450–98) 8, 682 ; correction (Ann 38) 16, 948 Foreign corporations:

(Notice 17) 12, 827 Financial asset securitization investment

Exclusion of shipping income

(REG–208280–86) 8, 654 ; correction (Ann 45) 18, 962 Information reporting (TD 8850) 3,

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

644 ; correction (Ann 29) 15, 877 User fees, request for letter rulings (RP

nition (REG–106012–98) 2, 290 Credits:

8. 1, 230

Low-income housing credit:

Compliance monitoring (TD 8859)

265 Stock transfer rules: