INCOME TAX—Continued

Fringe benefits aircraft valuation formula,

second half of 1998 (RR 40) 33, 4 , 198 Hope Credit, Lifetime Learning Credit;

information reporting (Notice 59) 49, 16 , 707; (Notice 46) 36, 21 , 290 Hospitality industry:

Resolution of employee meals (ANN

78. 34, 30 , 245 Training material applied to employee

means (ANN 77) 34, 30 , 245 Hybrid arrangements, treatment under

subpart F (Notice 35) 27, 35 , 34 Information reporting:

Hope Scholarship and Lifetime Learn ing credits (Notice 46) 36, 21 , 290 ; (Notice 59) 49, 16 , 707 Innocent spouse equitable relief (Notice

61. 51, 13, 756 ; proposed revision (ANN 95) 44, 13 , 572 Insurance companies:

Differential earnings rate and recom puted differential earnings rate for mutual life insurance companies (RR 38) 32, 4 , 132 “Reserve strengthening,” reasonable

interpretation (Ct.D. 2065) 39, 7 , 400 Interest Rate, weighted rate (Notice 64)

52, 10 , 803 Interest:

Investment:

Federal short-term, mid-term, and

long-term rates for July 1998 (RR 33) 27, 26 , 25 ; August 1998 (RR 36) 31, 6 , 112 ; September 1998 (RR 43) 36, 9 , 278 ; October 1998 (RR 50) 40, 7 , 454 ; November 1998 (RR 52) 45, 4 , 589 ; December 1998 (RR 57) 49, 4 , 695 Rates, underpayments and overpay ments calendar quarter beginning October 1, 1998 (RR 46) 39, 10 , 403 ; calendar quarter beginning January 1, 1999 (RR 61) 51, 8 , 751 International operation of ships and/or

aircraft, United Arab Emirates, 43, 6 , 528 Inventory:

LIFO:

Automobile and truck dealers (RP

46. 36, 21 , 290 Price indexes; department stores for

July 1998 (RR 48) 39, 6 , 399 ; August 1998 (RR 51) 43, 4 , 526 ; September 1998 (RR 54) 46, 14 ,

January 8, 2001 292 2001–2 I.R.B.