INCOME TAX—Continued

CPI adjustment:

Below-market loans under section

7872(g) for 1999 (RR 59) 52, 8 , 801 Certain loans under section 1274A for

1999 (RR 58) 52, 6 , 799 Credits against tax:

Earned income credit; disqualified in come (RR 56) 47, 5 , 665 Deductions:

When taken:

All events test; accrued cooperative

advertising expenses (RR 39) 33, 4 , 198 Depletion Marginal production rates

(Notice 42) 33, 12 , 206 Determination letters:

Section 1374 determination letters (RP

56. 46, 33 , 649 Disaster Relief extended (ANN 81) 36,

35 , 304 Disclosure authorization list (RP 43) 29,

8 , 74 Distribution codes of Form 1099-R,

changes (ANN 106) 48, 9 , 686 ; corrected (ANN 113) 57, 48 , 791 Distribution of stock and securities of a

newly formed controlled corporation; limitations (RR 44) 37, 4 , 315 District of Columbia Enterprise Zone,

Identification of census tracts (Notice 57) 47, 9 , 669 Eleventh Annual Institute on Current Is sues in International Taxation (ANN 102) 45, 28 , 613 Employee plans:

Determination letter requests, remedial

amendments (RP 53) 40, 9 , 456 Discrimination:

Safe harbors (Notice 52) 46, 16 , 632 Funding:

Full funding limitations, weighted

average interest for July 1998 (Notice 37) 30, 13, 98; August 1998 (Notice 44) 34, 7 , 222 ; September 1998 (Notice 48) 39, 17 , 410 ; October 1998 (Notice 51) 44, 11 , 570 ; November 1998 (Notice 56) 47, 9 , 669 ; December 1998 (Notice 64) 52, 10 , 803 Individual retirement arrangements:

Roth IRAs (Notice 49) 38, 5 , 365 ; (No tice 50) 44, 10 , 569 Roth IRAs; prototypes (RP 59) 50, 8 ,

727