These synopses are intended only as aids to the reader in

Agency decision

Ask Donna

What actually matters in this document.

Text

Bulletin No. 1998–6

February 9, 1998

Internal Revenue

bulletin

HIGHLIGHTS

OF THIS ISSUE

These synopses are intended only as aids to the reader in

identifying the subject matter covered. They may not be

relied upon as authoritative interpretations.

INCOME TAX

Rev. Rul. 98–7, page 6.

Federal rates; adjusted federal rates; adjusted federal

long-term rate, and the long-term exempt rate. For

purposes of sections 1274, 1288, 382, and other sections

of the Code, tables set forth the rates for February 1998.

Rev. Rul. 98–9, page 5.

LIFO; price indexes; department stores. The December

1997 Bureau of Labor Statistics price indexes are accepted

for use by department stores employing the retail inventory

and last-in, first-out inventory methods for valuing inventories

for tax years ended on, or with reference to, December 31,

1997.

EXEMPT ORGANIZATIONS

Announcement 98–8, page 96.

A list is given of organizations now classified as private foundations.

EXCISE TAX

Rev. Proc. 98–18, page 20.

Rural airports. This procedure contains a list of “rural airports,” as defined in section 4261(e)(1)(B) of the Code, for

purposes of computing the tax on air transportation. The

procedure also provides guidance on how to calculate the

tax where at least one segment of multiple segment domestic transportation does not begin or end at a rural airport.

ADMINISTRATIVE

Notice 98–10, page 9.

Advance Pricing Agreements (APAs). This notice provides

special procedures for small business taxpayers to obtain

advance pricing agreements.

Notice 98–11, page 18.

This notice announces that Treasury and the Service will

issue regulations to prevent the use of hybrid branch

arrangements to reduce foreign tax while avoiding the corresponding creation of subpart F income. In addition, the notice also requests public comments regarding the treatment

of hybrid branch arrangements under subpart F.

Notice 98–13, page 19.

Low-income housing tax credit. Resident populations of

the various states are reproduced for purposes of determining the 1998 calendar year (1) state housing credit ceiling

under section 42(h) of the Code, and (2) private activity

bond volume cap under section 146.

Finding Lists begin on page 101.

Announcement of Disbarments and Suspensions begins on page 98.

Department of the Treasury

Internal Revenue Service

Mission of the Service

ucts and services; and perform in a manner warranting

the highest degree of public confidence in our integrity, efficiency, and fairness.

The purpose of the Internal Revenue Service is to collect

the proper amount of tax revenue at the least cost; serve

the public by continually improving the quality of our prod-

Statement of Principles

of Internal Revenue

Tax Administration

The Service also has the responsibility of applying and

administering the law in a reasonable, practical manner.

Issues should only be raised by examining officers when

they have merit, never arbitrarily or for trading purposes.

At the same time, the examining officer should never hesitate to raise a meritorious issue. It is also important that

care be exercised not to raise an issue or to ask a court to

adopt a position inconsistent with an established Service

position.

The function of the Internal Revenue Service is to administer the Internal Revenue Code. Tax policy for raising revenue

is determined by Congress.

With this in mind, it is the duty of the Service to carry out that

policy by correctly applying the laws enacted by Congress;

to determine the reasonable meaning of various Code provisions in light of the Congressional purpose in enacting them;

and to perform this work in a fair and impartial manner, with

neither a government nor a taxpayer point of view.

Administration should be both reasonable and vigorous. It

should be conducted with as little delay as possible and

with great courtesy and considerateness. It should never

try to overreach, and should be reasonable within the

bounds of law and sound administration. It should, however, be vigorous in requiring compliance with law and it

should be relentless in its attack on unreal tax devices and

fraud.

At the heart of administration is interpretation of the Code. It

is the responsibility of each person in the Service, charged

with the duty of interpreting the law, to try to find the true

meaning of the statutory provision and not to adopt a

strained construction in the belief that he or she is “protecting the revenue.” The revenue is properly protected only

when we ascertain and apply the true meaning of the statute.

Introduction

The Internal Revenue Bulletin is the authoritative instrument

of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service

and for publishing Treasury Decisions, Executive Orders, Tax

Conventions, legislation, court decisions, and other items of

general interest. It is published weekly and may be obtained

from the Superintendent of Documents on a subscription

basis. Bulletin contents of a permanent nature are consolidated semiannually into Cumulative Bulletins, which are sold

on a single-copy basis.

dures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances

are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code.

This part includes rulings and decisions based on provisions

of the Internal Revenue Code of 1986.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application

of the tax laws, including all rulings that supersede, revoke,

modify, or amend any of those previously published in the

Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements

of internal practices and procedures that affect the rights

and duties of taxpayers are published.

Part II.—Treaties and Tax Legislation.

This part is divided into two subparts as follows: Subpart A,

Tax Conventions, and Subpart B, Legislation and Related

Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous.

To the extent practicable, pertinent cross references to

these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings

are issued by the Department of the Treasury’s Office of the

Assistant Secretary (Enforcement).

Revenue rulings represent the conclusions of the Service on

the application of the law to the pivotal facts stated in the

revenue ruling. In those based on positions taken in rulings

to taxpayers or technical advice to Service field offices,

identifying details and information of a confidential nature

are deleted to prevent unwarranted invasions of privacy and

to comply with statutory requirements.

Part IV.—Items of General Interest.

With the exception of the Notice of Proposed Rulemaking

and the disbarment and suspension list included in this part,

none of these announcements are consolidated in the Cumulative Bulletins.

Rulings and procedures reported in the Bulletin do not have

the force and effect of Treasury Department Regulations,

but they may be used as precedents. Unpublished rulings

will not be relied on, used, or cited as precedents by Service

personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and proce-

The first Bulletin for each month includes a cumulative index

for the matters published during the preceding months.

These monthly indexes are cumulated on a semiannual basis

and are published in the first Bulletin of the succeeding semiannual period, respectively.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

Announcement Relating to Court Decisions

It is the policy of the Internal Revenue

Service to announce at an early date

whether it will follow the holdings in certain cases. An Action on Decision is the

document making such an announcement.

An Action on Decision will be issued at

the discretion of the Service only on unappealed issues decided adverse to the

government. Generally, an Action on Decision is issued where its guidance would

be helpful to Service personnel working

with the same or similar issues. Unlike a

Treasury Regulation or a Revenue Ruling,

an Action on Decision is not an affirmative statement of Service position. It is not

intended to serve as public guidance and

may not be cited as precedent.

Actions on Decisions shall be relied

upon within the Service only as conclusions applying the law to the facts in the

particular case at the time the Action on

Decision was issued. Caution should be

exercised in extending the recommendation of the Action on Decision to similar

cases where the facts are different. Moreover, the recommendation in the Action

on Decision may be superseded by new

legislation, regulations, rulings, cases, or

Actions on Decisions.

Prior to 1991, the Service published acquiescence or nonacquiescence only in

certain regular Tax Court opinions. The

Service has expanded its acquiescence

program to include other civil tax cases

where guidance is determined to be helpful. Accordingly, the Service now may acquiesce or nonacquiesce in the holdings

of memorandum Tax Court opinions, as

well as those of the United States District

Courts, Claims Court, and Circuit Courts

of Appeal. Regardless of the court deciding the case, the recommendation of any

Action on Decision will be published in

the Internal Revenue Bulletin.

The recommendation in every Action

on Decision will be summarized as acquiescence, acquiescence in result only,

or nonacquiescence. Both “acquiescence” and “acquiescence in result only”

mean that the Service accepts the holding

of the court in a case and that the Service

will follow it in disposing of cases with

the same controlling facts. However, “acquiescence” indicates neither approval

nor disapproval of the reasons assigned

by the court for its conclusions; whereas,

“acquiescence in result only” indicates

disagreement or concern with some or all

of those reasons. Nonacquiescence signifies that, although no further review was

sought, the Service does not agree with

the holding of the court and, generally,

will not follow the decision in disposing

of cases involving other taxpayers. In reference to an opinion of a circuit court of

appeals, a nonacquiescence indicates that

the Service will not follow the holding on

a nationwide basis. However, the Service

will recognize the precedential impact of

the opinion on cases arising within the

venue of the deciding circuit.

The announcements published in the

weekly Internal Revenue Bulletins are

consolidated semiannually and annually.

The semiannual consolidation appears in

the first Bulletin for July and in the Cumulative Bulletin for the first half of the

year, and the annual consolidation appears in the first Bulletin for the following January and in the Cumulative Bulletin for the last half of the year.

The Commissioner ACQUIESCES in

the following decision:

John D. and Karen Beatty v. Commissioner,

106 T.C. 268 (1996)1

1 Acquiescence relating to whether the court correctly determined that petitioner was entitled to reduce gross receipts by cost of goods sold to determine gross income.

February 9, 1998

1998–6 I.R.B.

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 42.—Low-Income

Housing Credit

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month

of February 1998. See Rev. Rul. 98–7, page 6.

Section 280G.—Golden

Parachute Payments

Federal short-term, mid-term, and long-term

rates are set forth for the month of February 1998.

See Rev. Rul. 98–7, page 6.

Section 382.—Limitation on Net

Operating Loss Carryforwards

and Certain Built-In Losses

Following Ownership Change

The adjusted federal long-term rate is set forth

for the month of February 1998. See Rev. Rul. 98–7,

page 6.

Section 412.—Minimum

Funding Standards

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month

of February 1998. See Rev. Rul. 98–7, page 6.

Section 467.—Certain

Payments for the Use of

Property or Services

Rev. Rul. 98–9

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month

of February 1998. See Rev. Rul. 98–7, page 6.

Section 468.—Special Rules

for Mining and Solid Waste

Reclamation and Closing

Costs

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month

of February 1998. See Rev. Rul. 98–7, page 6.

Section 472.—Last-in, First-out

Inventories

26 CFR 1.472–1: Last-in, first-out inventories.

LIFO; price indexes; department

stores. The December 1997 Bureau of

Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in,

first-out inventory methods for valuing

inventories for tax years ended on, or with

reference to, December 31, 1997.

The following Department Store Inventory Price Indexes for December 1997

were issued by the Bureau of Labor Statistics on January 13, 1998. The indexes

are accepted by the Internal Revenue Service, under § 1.472–1(k) of the Income

Tax Regulations and Rev. Proc. 86–46,

1986–2 C.B. 739, for appropriate application to inventories of department stores

employing the retail inventory and last-in,

first-out inventory methods for tax years

ended on, or with reference to, December

31, 1997.

The Department Store Inventory Price

Indexes are prepared on a national basis

and include (a) 23 major groups of departments, (b) three special combinations

of the major groups—soft goods, durable

goods, and miscellaneous goods, and (c)

a store total, which covers all departments, including some not listed separately, except for the following: candy,

foods, liquor, tobacco, and contract

departments.

BUREAU OF LABOR STATISTICS, DEPARTMENT STORE

INVENTORY PRICE INDEXES BY DEPARTMENT GROUPS

(January 1941 = 100, unless otherwise noted)

Groups

Dec.

1996

Dec.

1997

Percent Change

from Dec. 1996

to Dec. 19971

1. Piece Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Domestics and Draperies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Women’s and Children’s Shoes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Men’s Shoes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Infants’ Wear . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6. Women’s Underwear . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Women’s Hosiery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8. Women’s and Girls’ Accessories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9. Women’s Outerwear and Girls’ Wear . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. Men’s Clothing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11. Men’s Furnishings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12. Boys’ Clothing and Furnishings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13. Jewelry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14. Notions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15. Toilet Articles and Drugs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16. Furniture and Bedding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17. Floor Coverings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

538.7

636.6

646.0

894.2

616.8

527.1

287.2

556.4

404.4

610.8

578.6

483.5

965.3

779.4

904.3

664.6

574.8

522.7

620.8

661.6

894.5

620.2

548.7

297.0

541.1

406.4

606.0

598.6

505.4

948.3

797.8

922.4

662.6

581.1

–3.0

–2.5

2.4

0.0

0.6

4.1

3.4

–2.7

0.5

–0.8

3.5

4.5

–1.8

2.4

2.0

–0.3

1.1

1998–6 I.R.B

February 9, 1998

BUREAU OF LABOR STATISTICS, DEPARTMENT STORE

INVENTORY PRICE INDEXES BY DEPARTMENT GROUPS—Continued

(January 1941 = 100, unless otherwise noted)

Groups

18. Housewares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19. Major Appliances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20. Radio and Television . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21. Recreation and Education2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22. Home Improvements2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23. Auto Accessories2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Groups 1 – 15: Soft Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Groups 16 – 20: Durable Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Groups 21 – 23: Misc. Goods2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Store Total3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dec.

1996

806.1

245.3

78.1

110.8

132.2

107.3

589.8

466.6

112.9

547.4

Dec.

1997

806.6

241.7

73.9

108.6

133.4

108.0

594.5

460.9

111.7

548.2

Percent Change

from Dec. 1996

to Dec. 19971

0.1

–1.5

–5.4

–2.0

0.9

0.7

0.8

–1.2

–1.1

0.1

1Absence of a minus sign before percentage change in this column signifies price increase.

2Indexes on a January 1986=100 base.

3The store total index covers all departments, including some not listed separately, except for the following: candy, foods, liquor, to-

bacco, and contract departments.

DRAFTING INFORMATION

The principal author of this revenue

ruling is Stan Michaels of the Office of

Assistant Chief Counsel (Income Tax and

Accounting). For further information regarding this revenue ruling, contact Mr.

Michaels on (202) 622-4970 (not a tollfree call).

Section 482.—Allocation of

Income and Deductions Among

Taxpayers

Federal short-term, mid-term, and long-term

rates are set forth for the month of February 1998.

See Rev. Rul. 98–7 on this page.

Guidance is provided regarding special procedures for small business taxpayers to obtain an advance pricing agreement. See Notice 98–10,

page 9.

Section 483.—Interest on

Certain Deferred Payments

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month

of February 1998. See Rev. Rul. 98–7 on this page.

February 9, 1998

Section 642.—Special Rules for

Credits and Deductions

Federal short-term, mid-term, and long-term

rates are set forth for the month of February 1998.

See Rev. Rul. 98–7 on this page.

Section 807.—Rules for Certain

Reserves

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month

of February 1998. See Rev. Rul. 98–7 on this page.

Section 846.—Discounted

Unpaid Losses Defined

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month

of February 1998. See Rev. Rul. 98–7 on this page.

Section 1274.—Determination

of Issue Price in the Case of

Certain Debt Instruments Issued

for Property

(Also Sections 42, 280G, 382, 412, 467, 468, 482,

483, 642, 807, 846, 1288, 7520, 7872.)

Federal rates; adjusted federal rates;

adjusted federal long-term rate, and

the long-term exempt rate. For purposes

of sections 1274, 1288, 382, and other

sections of the Code, tables set forth the

rates for February 1998.

Rev. Rul. 98–7

This revenue ruling provides various

prescribed rates for federal income tax

purposes for February 1998 (the current

month.) Table 1 contains the short-term,

mid-term, and long-term applicable federal rates (AFR) for the current month for

purposes of section 1274(d) of the Internal Revenue Code. Table 2 contains the

short-term, mid-term, and long-term adjusted applicable federal rates (adjusted

AFR) for the current month for purposes

of section 1288(b). Table 3 sets forth the

adjusted federal long-term rate and the

long-term tax-exempt rate described in

section 382(f). Table 4 contains the appropriate percentages for determining the

low-income housing credit described in

section 42(b)(2) for buildings placed in

service during the current month. Finally,

Table 5 contains the federal rate for determining the present value of an annuity, an

interest for life or for a term of years, or a

remainder or a reversionary interest for

purposes of section 7520.

1998–6 I.R.B.

REV. RUL. 98–7 TABLE 1

Applicable Federal Rates (AFR) for February 1998

Period for Compounding

Annual

Semiannual

Quarterly

Monthly

Short-Term

AFR

110% AFR

120% AFR

130% AFR

5.54%

6.11%

6.67%

7.24%

5.47%

6.02%

6.56%

7.11%

5.43%

5.98%

6.51%

7.05%

5.41%

5.95%

6.47%

7.01%

Mid-Term

AFR

110% AFR

120% AFR

130% AFR

150% AFR

175% AFR

5.69%

6.27%

6.84%

7.42%

8.60%

10.06%

5.61%

6.17%

6.73%

7.29%

8.42%

9.82%

5.57%

6.12%

6.67%

7.22%

8.33%

9.70%

5.55%

6.09%

6.64%

7.18%

8.28%

9.62%

Long-Term

AFR

110% AFR

120% AFR

130% AFR

5.93%

6.52%

7.13%

7.73%

5.84%

6.42%

7.01%

7.59%

5.80%

6.37%

6.95%

7.52%

5.77%

6.34%

6.91%

7.47%

REV. RUL. 98–7 TABLE 2

Adjusted AFR for February 1998

Period for Compounding

Annual

Semiannual

Quarterly

Monthly

Short-term

adjusted AFR

3.77%

3.74%

3.72%

3.71%

Mid-term

adjusted AFR

4.23%

4.19%

4.17%

4.15%

Long-term

adjusted AFR

4.96%

4.90%

4.87%

4.85%

REV. RUL. 98–7 TABLE 3

Rates Under Section 382 for February 1998

Adjusted federal long-term rate for the current month

4.96%

Long-term tax-exempt rate for ownership changes during the current month (the highest of the

adjusted federal long-term rates for the current month and the prior two months.)

5.23%

1998–6 I.R.B

February 9, 1998

REV. RUL. 98–7 TABLE 4

Appropriate Percentages Under Section 42(b)(2) for February 1998

Appropriate percentage for the 70% present value low-income housing credit

8.36%

Appropriate percentage for the 30% present value low-income housing credit

3.58%

REV. RUL. 98–7 TABLE 5

Rate Under Section 7520 for February 1998

Applicable federal rate for determining the present value of an annuity, an interest for life or a

term of years, or a remainder or reversionary interest

Section 1288.—Treatment of

Original Issue Discount on TaxExempt Obligations

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month

of February 1998. See Rev. Rul. 98–7, page 6.

Section 4261.—Imposition of

Tax

26 CFR 49.4261–1: Imposition of tax; in general.

This revenue procedure provides a list of “rural

airports” as that term is defined in § 4261(e)(1)(B)

of the Internal Revenue Code, for purposes of com-

February 9, 1998

puting the tax on air transportation. The revenue

procedure also provides guidance on how to calculate the tax where at least one segment of multiple

segment domestic transportation does not begin or

end at a rural airport. See Rev. Proc. 98–18, page 20.

Section 7520.—Valuation Tables

6.8%

ation of certain hybrid branch arrangements. Notice

98–11 announces that Treasury and the Service will

issue regulations to prevent the use of hybrid branch

arrangements to reduce foreign tax while avoiding

the corresponding creation of subpart F income. See

Notice 98–11, page 18.

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month

of February 1998. See Rev. Rul. 98–7, page 6.

Section 7872.—Treatment of

Loans with Below-Market

Interest Rates

Section 7701.—Definitions

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month

of February 1998. See Rev. Rul. 98–7, page 6.

The entity classification regulations,

§§301.7701–1 through –3 have facilitated the cre-

1998–6 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous

Small Business Taxpayer

Advance Pricing Agreements

Notice 98–10

PURPOSE

The Internal Revenue Service (“Service”) instituted the Advance Pricing

Agreement (“APA”) Program to assist all

taxpayers in their efforts to comply with

I.R.C. §482. Under an APA, the Service

and a taxpayer agree on a transfer pricing

methodology (“TPM”) to be prospectively applied to an apportionment or allocation of income, deductions, credits, or

allowances between or among two or

more organizations, trades, or businesses

owned or controlled, directly or indirectly, by the same interests. Provided the

taxpayer complies with the terms and

conditions of the APA, the Service will regard the results of applying the TPM as

satisfying the arm’s length standard under

§482. Rev. Proc. 96–53, 1996–2 C.B.

375, explains how a taxpayer may secure

an APA from the Service.

To date, the Service has concluded over

100 APAs with U.S. taxpayers, the majority of which have been large business taxpayers with substantial income and/or assets. In an effort to reduce the §482

compliance burden of, and to make the

APA Program more accessible to, small

business taxpayers (“SBTs”), the Service

is proposing special APA procedures for

SBTs. For purposes of this Notice, a

“small business taxpayer” is any U.S. taxpayer with total gross income (determined

pursuant to §5.14(7) of Rev. Proc. 96–53

or its successor) of the amount set forth in

§5.14(3) of Rev. Proc. 96–53 (or its successor), currently less than $100 million.

The special procedures seek to address

the SBT’s need to achieve the compliance

certainty an APA provides at a cost that is

reasonable relative to the size and complexity of the transactions involved. This

Notice describes the circumstances under

which an SBT may request special procedures in seeking an APA, the nature of the

special procedures, and other provisions

designed to assist SBTs in the APA

process. (The Service will consider implementing similar procedures, on a case

1998–6 I.R.B

by case basis, for the small transactions

described in §5.14(4) of Rev. Proc. 96–53.)

The Service wishes to receive comments from interested members of the

public prior to publishing the final procedures for SBT APAs. Comments (eight

copies) should be sent to Associate Chief

Counsel (International) CC:INTL:FO, Internal Revenue Service, 1111 Constitution

Avenue, NW, Room 3501, Washington,

DC 20224, making reference in the comments to Control Number INTL–OGI–

117383–97. To ensure comments are

given full consideration, they should be

submitted by April 10, 1998.

BACKGROUND

The Service has indicated a desire to alleviate the §482 compliance burden for

SBTs. For example, under the 1993 temporary regulations, §1.482–1T set forth a

safe harbor for small taxpayers. That provision, however, was not retained in the

final regulations due to deficiencies with

the safe harbor. See “Explanation of Revisions and Summary of Comments” of

the §482 final regulations, T.D. 8552,

1994–2 C.B. 93, 104. At that time, the

Service solicited suggestions from the

public for alternative approaches to assist

small taxpayers with their §482 compliance burden. Id. No comments were received as a result of this solicitation.

The Service also attempted to assist all

taxpayers, including SBTs, with their

§482 compliance efforts by implementing

the APA Program under Rev. Proc. 91–22,

1991–1 C.B. 526. The Program’s experience, however, indicates that SBTs are not

participating in the Program to the same

extent as larger taxpayers, due at least in

part to cost concerns (in terms of internal

staff time, external legal, accounting, and

consulting fees, and Service user fees).

As a consequence, the Service established additional incentives for SBTs to

seek APAs. Section 3.09 of Rev. Proc.

96–53 provides that the Service and a

small business taxpayer may agree to special procedures for obtaining an APA, including simplified procedures that depart

from standard procedures, to meet the

needs of the particular SBT. In addition,

§5.14 of Rev. Proc. 96–53 establishes a

reduced user fee for an SBT seeking an

APA. The APA Program has successfully

applied the approach referenced in §3.09

in several cases to assist SBTs in receiving APAs.

The Service believes that maintaining

the ability to adapt procedures to the facts

and circumstances of a particular SBT is

better than establishing formal procedures

that may not be applicable to all SBTs.

However, it is important for the Service to

furnish guidance regarding the types of

procedures it deems appropriate for SBT

APAs. Accordingly, the provisions in this

Notice expand upon §3.09 of Rev. Proc.

96–53 by providing examples of simplified procedures the Service believes may

be appropriate. It is hoped that the flexibility underlying this approach will encourage more small business taxpayers to

participate in the APA Program.

PRINCIPLES FOR SMALL BUSINESS

TAXPAYER APA REQUESTS

The Service intends to maintain flexibility in the APA process to address the

particular needs of SBTs. Accordingly,

the special procedures set forth below are

the types of procedures the Service will

entertain for SBT APA requests; they are

not exclusive, and the Service will consider other procedures that harmonize

with the objectives of the APA Program

and the SBT. In addition, different procedures may apply to different SBTs, depending upon the facts and circumstances

of each APA case.

To address the concern that the perceived costs to secure an APA are high in

proportion to the size of the transactions

involved, the special procedures focus on

simplifying the APA process for the SBT

transactions. This simplification is intended to reduce costs in terms of the

amount of time required to evaluate the

request, while permitting the Service to

satisfy its due diligence requirements.

This objective can be accomplished

when the SBT proposes to cover less

complicated transactions with which the

APA Program has had experience (such as

those involving the manufacture or distribution of tangible property under §1.482–

3 and the performance of administrative

and technical services under §1.482–2(b))

and proposes a “best method” that is spec-

February 9, 1998

ified under the regulations. Transactions

involving non-routine intangibles, including research and development cost sharing arrangements under §1.482–7, would

not ordinarily be amenable to such special

procedures due to the complexity of valuing such intangibles.

In addition, to the extent practical, the

Service will coordinate the special procedures with the SBT’s other tax compliance efforts so as to minimize the costs to

the SBT. For example, the documentation

that SBTs are required to maintain under

I.R.C. §6662(e) may be accepted as the

APA submission materials, and such documentation could form the primary foundation for the Service’s evaluation of the

SBT’s APA request.

SPECIAL PROVISIONS FOR SBT

APAs

At the request of an SBT, the Service

will apply any or all of the following provisions under the principles of this Notice, if deemed appropriate by the APA

Director:

1. Under ordinary conditions, a taxpayer contemplating an APA may (but is

not required to) request a prefiling conference with the Service. If a prefiling conference is requested, the Service provides

informal advice to the taxpayer regarding

the taxpayer’s proposal, but ordinarily

does not begin its due diligence evaluation in earnest until the taxpayer formally

files an APA request along with the appropriate user fee. Once the formal APA request is received, the APA Program targets finalizing the negotiating position for

bilateral APAs in nine months and concluding unilateral APAs in 12 months. In

contrast, for SBT transactions the Service

intends, if requested, to commence its due

diligence analysis at the front-end of the

process to accelerate the conclusion of the

APA negotiations.

February 9, 1998

(a) The Service and SBT may hold a

prefiling conference (before a user fee is

paid) to determine as early as possible the

best method for the SBT’s proposed covered transactions. To accomplish this, the

Service will need a detailed description of

the underlying facts of, and the proposed

TPM for, the SBT’s requested covered

transactions at least 60 days prior to the

scheduled conference. For purposes of

this Notice, the SBT may provide the information it is required to maintain under

I.R.C. §6662(e) to satisfy this requirement. Prior to its prefiling submission,

the SBT must consult with APA Program

personnel to determine the information

the Service deems necessary to evaluate

the SBT’s particular covered transactions.

(b) An APA Team will evaluate the

SBT APA prefiling submittal to determine

items of concern and the additional documentation, if any, needed to evaluate the

request. The SBT will be advised of the

APA Team’s initial conclusions before the

prefiling conference so that it can address

these items before or at the conference.

SBT and Service will negotiate the case

management plan with the objective of

concluding a unilateral APA, or finalizing

the recommended negotiating position for

a bilateral APA, within six months of the

date the SBT files its APA request. The

Service’s efforts to perform more of its

analysis earlier in the process should result in a reduced number of post-filing

meetings and supplemental information

requests.

2. The Service and SBT may negotiate

the reduction or elimination of specific elements otherwise required under §5 of

Rev. Proc. 96–53. Examples of the types

of information the Service may determine

the SBT could exclude from its APA request include those described in the following subsections of Rev. Proc. 96–53:

(a) §5.04(3); (b) §5.04(5); (c) §5.04(6);

(d) §5.08; and (e) §5.09.

3. The Service will hold all meetings

with the SBT at a location convenient to

the SBT. To minimize the number of

meetings, teleconferences will be employed whenever feasible.

4. The Service will reasonably assist

the SBT in the selection and evaluation of

comparables or the computation of adjustments to comparables under §1.482–1(e),

as well as, if appropriate, assist the SBT

in determining other adjustments.

5. The initial term of an SBT APA will

be three years, with the potential to renew

the APA for a longer term.

6. For unilateral APA requests, an SBT

may submit a proposed draft APA in a

form substantially identical to the current

APA model agreement attached to this

Notice (the APA model is subject to

change; SBTs should check with the APA

Program for updated versions). To expedite review of the proposed draft APA, the

SBT should also include a “redline” version showing the differences between the

APA model and the SBT’s proposed draft.

In addition, SBTs should also submit the

draft on a computer disk in a word processing format acceptable to the Service.

7. The Service will consider other procedures suggested by the SBT to reduce

the SBT’s administrative and financial

burden, consistent with the objectives of

the APA Program and the requirements of

§482.

DRAFTING INFORMATION

The principal author of this Notice is

David J. Canale of the Advance Pricing

Agreement Program, Office of Associate

Chief Counsel (International). For further

information regarding this Notice, contact

Mr. Canale or Mr. Karl Kellar at (202)

874-4360 (not a toll-free call).

1998–6 I.R.B.

ADVANCE PRICING AGREEMENT

between

TAXPAYER

and

THE INTERNAL REVENUE SERVICE

1998–6 I.R.B

February 9, 1998

ADVANCE PRICING AGREEMENT

between

TAXPAYER

and

THE INTERNAL REVENUE SERVICE

THIS ADVANCE PRICING AGREEMENT (“APA”) is made by and between Taxpayer and the Internal Revenue Service

(“Service”), acting through the Associate Chief Counsel (International).

WHEREAS, Taxpayer and the Service (the “Parties”) wish to establish a method for determining whether certain prices used in

international transactions involving Taxpayer are in accordance with the principles of section 482 of the Internal Revenue Code of

1986 as amended (the “Code”) and attendant Regulations and, to the extent applicable, income tax conventions to which the United

States is a party;

NOW, THEREFORE, in consideration of the mutual promises contained herein, the Parties agree as follows:

1. Identifying Information.

Taxpayer’s EIN is __________. [Taxpayer is included in the consolidated federal income tax

return filed by ________________, EIN ________. All references to Taxpayer’s United States income tax return in this APA refer

to that consolidated return, and all references in this APA to “Taxpayer” shall refer to the ______________ consolidated return

group.]

2. Covered Transactions.

Transactions”).

This APA governs the pricing of the transactions specified in Appendix A (the “Covered

Legal Effect.

3.1. Taxpayer agrees to comply with the terms and conditions of this APA, including the transfer pricing methodology (“TPM”)

that is described in Appendix A. If Taxpayer complies with the terms and conditions of this APA, then the Service will not contest

the application of the TPM to the Covered Transactions and will not make or propose any reallocation or adjustment under section

482 of the Code with respect to Taxpayer concerning the Transfer Prices in Covered Transactions for the years covered by this APA

(the “APA Years”).

3.2. Regardless of the date on which Taxpayer filed its request for this APA, Taxpayer and the Service agree, unless otherwise

specified to the contrary in this APA, that Rev. Proc. 96–53, 1996–2 C.B. 375, and not any predecessor to Rev. Proc. 96–53, governs the interpretation and administration of this APA.

3.3.

If, for any APA Year, Taxpayer does not comply with the terms and conditions of this APA, then the Service may:

i. enforce the terms of this APA and propose adjustments to the income, expenses, deductions, credits, or allowances reported

on Taxpayer’s U.S. federal income tax return in keeping with the terms of this APA;

ii.

cancel or revoke this APA pursuant to section 11.05 or 11.06 of Rev. Proc. 96–53; or

iii. revise this APA, upon agreement on revision with Taxpayer.

3.4. [This APA addresses the arm’s length nature of prices charged or received in the aggregate between Taxpayer and [name of

foreign group], and except as explicitly provided in this APA does not address, and does not bind the Service with respect to, prices

charged or received, or the relative amounts of income or loss realized, by particular legal entities that are members of Taxpayer or

that are members of [foreign group]. The true taxable income of a member of an affiliated group filing a U.S. consolidated return

shall be determined under the regulations governing consolidated returns. See, e.g., Treas. Reg. section 1.1502–12. Similarly, to the

extent relevant for United States tax purposes, and except as explicitly provided in this APA, the relative amounts of income of different entities that are members of [foreign group] shall be determined under the arm’s length standard of section 482 without reference to this APA.]

3.5. The Parties agree that nonfactual oral and written representations, within the meaning of sections 10.4 and 10.5 of Rev. Proc.

96–53 (including any proposals to use particular TPMs), made in conjunction with this request constitute statements made in compromise negotiations within the meaning of Rule 408 of the Federal Rules of Evidence.

February 9, 1998

1998–6 I.R.B.

Term.

This APA shall apply only to the APA Years, which shall include only ________________.

5. Financial Statements and APA Records. The determination whether Taxpayer has complied with this APA will be based

on its United States income tax return; its financial statements as prepared in accordance with generally accepted accounting principles (“GAAP”) on a consistent basis (the “Financial Statements”); the additional records (“APA Records”) specified in Appendix

B; and all information referenced in section 8 of this APA. Taxpayer will be in compliance with the TPM only if a certified public

accountant renders an opinion that the Financial Statements present fairly, in all material respects, the financial position of Taxpayer

and the results of its operations, in accordance with GAAP. Taxpayer agrees to maintain the Financial Statements and APA Records

and to make them available within thirty days of a request by the Service in connection with an examination described in section

11.03 of Rev. Proc. 96–53. Compliance with this section 5 will constitute compliance with the provisions of sections 6038A and

6038C of the Code, with respect to the Covered Transactions during the APA Years.

6. Critical Assumptions.

listed in Appendix C.

The Critical Assumptions of this APA, within the meaning of section 11.07 of Rev. Proc. 96–53, are

7. Compensating Adjustments. To the extent necessary to bring Taxpayer into compliance with this APA, Taxpayer may

make Compensating Adjustments as described in and subject to the rules of section 11.02 of Rev. Proc. 96–53, and subject to any

restrictions stated elsewhere in this APA.

8. Annual Report. Taxpayer shall file a timely Annual Report for each APA Year pursuant to the rules of section 11.01 of Rev.

Proc. 96–53. The Annual Report shall contain the information described in Appendix D. In connection with an examination

described in section 11.03 of Rev. Proc. 96–53, the District Director may request and Taxpayer shall provide additional facts, computations, data or information reasonably necessary to clarify or verify the Annual Report.

9. Disputes. Should a dispute arise concerning the interpretation, application or enforcement of this APA, the Parties agree to

seek resolution of the dispute by the Associate Chief Counsel (International), to the extent reasonably practicable, prior to seeking

alternative remedies.

10. Section Captions. The section captions contained in this APA are for convenience and reference only and shall not affect

in any way the interpretation or application of this APA.

11. Notice. Any notices required by this APA or Rev. Proc. 96–53 shall be in writing. Taxpayer shall send notices to the

Service at the address and in the manner prescribed in section 5.13(2) of Rev. Proc. 96–53. The Service shall send notices to

Taxpayer at:

12.

Effective Date.

This APA shall become binding when both Parties have executed the APA.

13.

Counterparts.

This APA may be executed in counterparts, with each counterpart deemed an original.

IN WITNESS WHEREOF, the Parties have executed this APA on the dates indicated below.

TAXPAYER

By:_________________________________

Date:__________________________

INTERNAL REVENUE SERVICE

By:_________________________________

Date:__________________________

Associate Chief Counsel (International)

1998–6 I.R.B

February 9, 1998

APPENDIX A

TRANSFER PRICING METHODOLOGY

For each APA Year:

A. Covered Transactions.

The Covered Transactions for this APA consist of

Transfer Pricing Methodology (“TPM”).

February 9, 1998

1998–6 I.R.B.

APPENDIX B

APA RECORDS

All documents listed in, and supporting the information provided in, Appendix D for inclusion in the

Annual Report.

[Insert here other records].

1998–6 I.R.B

February 9, 1998

APPENDIX C

CRITICAL ASSUMPTIONS

The business activities, and financial and tax accounting methods and classifications, of Taxpayer shall

remain materially the same as described in Taxpayer’s request for this APA.

[Insert here other Critical Assumptions.]

February 9, 1998

1998–6 I.R.B.

APPENDIX D

ANNUAL REPORT

Taxpayer shall include the following in its Annual Report for each APA Year:

A statement identifying all material differences between Taxpayer’s business operations during the APA

Year and the description of Taxpayer’s business operations contained in Taxpayer’s request for this APA,

or if there have been no such material differences a statement to that effect.

A statement identifying all material changes in the Taxpayer’s accounting methods and classifications,

from those described in Taxpayer’s request for this APA, or if there have been no such material changes a

statement to that effect.

The Financial Statements.

A financial analysis demonstrating Taxpayer’s compliance with the TPM.

A description of any failure to meet Critical Assumptions or, if there have been no such failures, a statement to that effect.

A description of the reason for, and financial analysis of, any Compensating Adjustments with respect to

the APA Year, including the means by which any such Compensating Adjustment has been or will be satisfied.

A copy of the certified public accountant’s opinion, described in section 5 of this APA, for the APA Year.

[Insert here other items to be included in Annual Report.]

1998–6 I.R.B

February 9, 1998

Treatment of Hybrid

Arrangements under Subpart F

Notice 98–11

The Treasury Department and the Internal Revenue Service understand that certain taxpayers are using arrangements involving “hybrid branches” to circumvent

the purposes of subpart F (sections 951–

964 of the Internal Revenue Code).

These arrangements generally involve the

use of deductible payments to reduce the

taxable income of a controlled foreign

corporation (CFC) under foreign law,

thereby reducing the CFC’s foreign tax

and, also under foreign law, the corresponding creation in another entity of

low-taxed, passive income of the type to

which subpart F was intended to apply.

Because of the structure of these arrangements, however, this income is not taxed

under subpart F.

The recent entity classification regulations, §§301.7701–1 through –3 of the Income Tax Regulations (the “check-thebox” regulations), have facilitated the

creation of the hybrid branches used in

these arrangements. The preamble to

these regulations, in stating that Treasury

and the Service would be monitoring the

use of partnerships in the international

context, indicated a concern that fiscallytransparent entities could be used in a

manner inconsistent with the policies and

rules of particular Code provisions.

Treasury and the Service have concluded that the use of certain hybrid

branch arrangements, such as the ones illustrated below, is contrary to the policies

and rules of subpart F. This notice announces that Treasury and the Service will

issue regulations to address such arrangements, and requests public comments with

respect to these subpart F issues.

BACKGROUND

Subpart F was enacted by Congress to

limit the deferral of U.S. taxation of certain income earned outside the United

States by CFCs, which are foreign corporations controlled by United States shareholders. Limited deferral was retained

after the enactment of subpart F to protect

the competitiveness of CFCs doing business overseas. This limited deferral allows a CFC engaged in an active business, and located in a foreign country for

February 9, 1998

appropriate economic reasons, to compete

in a similar tax environment with nonU.S. owned corporations located in the

same country.

Under subpart F, however, transactions

of CFCs that involve related persons frequently give rise to subpart F income, unless an exception, for example the same

country exception, applies. Related person transactions can be more easily manipulated to reduce both United States

and foreign taxes. One of the purposes of

Subpart F is to prevent CFCs (including

those engaged in active businesses) from

structuring transactions designed to manipulate the inconsistencies between foreign tax systems to inappropriately generate low- or non-taxed income on which

United States tax might be permanently

deferred.

U.S. international tax policy seeks to

balance the objective of neutrality of taxation as between domestic and foreign

business enterprises (seeking neither to

encourage nor to discourage one over the

other), with the need to keep U.S. business competitive. Subpart F strongly reflects and enforces that balance. These

hybrid transactions upset that balance.

II. ARRANGEMENTS INVOLVING

HYBRID BRANCHES

A hybrid branch is one that is viewed

under United States tax principles to be

part of the CFC (i.e., fiscally transparent),

but under the law of the CFC’s country of

incorporation as an entity separate from

the CFC (i.e., non-fiscally transparent).

The types of hybrid branch arrangements

Treasury and the Service have identified

as being inconsistent with the policies and

rules of subpart F may be illustrated by

the following examples.

Example 1. CFC1 owns all of the stock

of CFC2. CFC1 and CFC2 are both incorporated in Country A. CFC1 also has

a branch (BR1) in Country B. The tax

laws of Country A and Country B classify

CFC1, CFC2 and BR1 as separate, nonfiscally transparent entities. CFC2 earns

only non-subpart F income and uses a

substantial part of its assets in a trade or

business in Country A. BR1 makes a

transfer to CFC2 that the tax laws of both

Country A and Country B recognize as a

loan from BR1 to CFC2. CFC2 pays interest to BR1. Country A allows CFC2 to

deduct the interest from taxable income.

Little or no tax is paid by BR1 to Country

B on the receipt of interest.

If BR1 is disregarded, then for U.S. tax

purposes the loan would be regarded as

being made by CFC1 to CFC2 and the interest as being paid by CFC2 to CFC1.

While interest received by a CFC is normally subpart F income under section

954(c) (foreign personal holding company income), in this case, if BR1 is disregarded, the “same country” exception

of section 954(c)(3) would apply to exclude the interest from subpart F income.

If BR1 instead were considered to be a

CFC, however, this payment would be between two CFCs located in different

countries. In that case, subpart F income

would arise because the same-country exception would not apply. Thus, if BR1 is

disregarded CFC1 will have lowered its

foreign tax on deferred income and created a significant tax incentive to invest

abroad rather than in the United States.

As this arrangement creates income intended to be subpart F income which is

not subject to subpart F in this case, the

result of the arrangement is inconsistent

with the policies and rules of subpart F.

Example 2. CFC3 is incorporated in

Country A. CFC3 has a branch (BR2) in

Country B. The tax laws of Country A

and Country B classify CFC3 and BR2 as

separate, non-fiscally transparent entities.

BR2 makes a transfer to CFC3 that the tax

laws of both Country A and Country B

recognize as a loan from BR2 to CFC3.

CFC3, which earns only non-subpart F income, pays interest to BR2 that Country

A allows as a deduction against taxable

income. Little or no tax is paid by BR2

on the receipt of interest.

If BR2 is disregarded, then U.S. tax

law would not recognize the income

flows (neither the loan nor the interest

payment) between the CFC and its branch

and, therefore, subpart F would not apply.

If this transaction were between two

CFCs, however, the interest would be

subpart F income under section 954(c)

and no exception would apply. Thus, if

BR2 is disregarded, by use of this arrangement the CFC will have lowered its

foreign tax on deferred income in a manner inconsistent with the policies and

rules of subpart F.

Treasury and the Service believe that it

is appropriate to prevent taxpayers from

using these types of hybrid branch

1998–6 I.R.B.

arrangements to reduce foreign tax while

avoiding the corresponding creation of

subpart F income. Treasury and the Service will issue regulations to prevent the

use of these types of hybrid branch

arrangements. Regulations will provide

that, when such arrangements are undertaken, the branch and the CFC will be

treated as separate corporations for purposes of subpart F.

III. PARTNERSHIPS AND TRUSTS

Treasury and the Service are aware that

the issues under subpart F raised by hybrid branch arrangements may also be

raised by certain partnership or trust

arrangements. Treasury and Service intend to address these issues in separate

ongoing regulations projects addressing

partnerships and trusts.

IV. EFFECTIVE DATE

The regulations on hybrid branch

arrangements will apply to all such

arrangements entered into (or substantially modified, including, for example,

by acceleration of payments or increases

in principal) on or after January 16, 1998,

the date on which this Notice was issued

to the public. In addition, for all hybrid

branch arrangements entered into before

January 16, 1998, these regulations will

apply to all payments (or other transfers)

made or accrued after June 30, 1998.

and other issuers of tax-exempt private

activity bonds under § 141, of the proper

population figures to be used for calculating the 1998 calendar year populationbased component of the state housing

credit ceiling (Credit Ceiling) under

§ 42(h)(3)(C)(i) and the 1998 calendar

year volume cap (Volume Cap) under

§ 146.

The population figures both for the

population-based component of the Credit

Ceiling and for the Volume Cap are determined by reference to § 146(j). That section provides generally that determinations of population for any calendar year

are made on the basis of the most recent

census estimate of the resident population

of a state (or issuing authority) released

by the Bureau of the Census before the

beginning of such calendar year.

The proper population figures for calculating the Credit Ceiling and the Volume Cap for the 1998 calendar year are

the estimates of the resident population of

states for July 1, 1997, released by the

Bureau of the Census on December 31,

1997, in press release CB97–213. For

convenience, these estimates are reprinted

below.

Resident Population Estimates for

July 1, 1997.

Kansas

2,595,000

Kentucky

3,908,000

Louisiana

4,352,000

Maine

1,242,000

Maryland

5,094,000

Massachusetts

6,118,000

Michigan

9,774,000

Minnesota

4,686,000

Mississippi

2,731,000

Missouri

5,402,000

Montana

879,000

Nebraska

1,657,000

Nevada

1,677,000

New Hampshire

1,173,000

New Jersey

8,053,000

New Mexico

1,730,000

New York

18,137,000

North Carolina

7,425,000

North Dakota

641,000

Ohio

11,186,000

Oklahoma

3,317,000

Oregon

3,243,000

Pennsylvania

12,020,000

State

Population

Rhode Island

987,000

Alabama

4,319,000

South Carolina

3,760,000

Alaska

609,000

South Dakota

738,000

Arizona

4,555,000

Tennessee

5,368,000

Arkansas

2,523,000

Texas

19,439,000

California

32,268,000

Utah

2,059,000

Colorado

3,893,000

Vermont

589,000

Connecticut

3,270,000

Virginia

6,734,000

Delaware

732,000

Washington

5,610,000

D.C.

529,000

West Virginia

1,816,000

Florida

14,654,000

Wisconsin

5,170,000

Georgia

7,486,000

Wyoming

480,000

Hawaii

1,187,000

Notice 98–13

Idaho

1,210,000

This notice informs (1) state and local

housing credit agencies that allocate lowincome housing tax credits under § 42 of

the Internal Revenue Code and (2) states

Illinois

11,896,000

Indiana

5,864,000

Iowa

2,852,000

The principal authors of this notice are

Christopher J. Wilson of the Office of Assistant Chief Counsel (Passthroughs and

Special Industries) and Timothy L. Jones

of the Office of Assistant Chief Counsel

(Financial Institutions and Products). For

further information regarding this notice

V. PUBLIC COMMENTS

Comments are requested regarding the

treatment of hybrid branch arrangements

under subpart F.

For further information regarding this

notice, contact Valerie Mark of the Office

of the Associate Chief Counsel (International) at (202) 622-3840 (not a toll-free

call).

Low-Income Housing Tax

Credit—1998 Calendar Year

Resident Population Estimates

1998–6 I.R.B

February 9, 1998

contact Mr. Wilson on (202) 622-3040

(not a toll-free call).

26 CFR 601.102: Classification of taxes collected

by the Internal Revenue Service.

(Also Part I, §4261.)

Rev. Proc. 98–18

SECTION 1. PURPOSE

This revenue procedure provides a list

of “rural airports” as that term is defined

in § 4261(e)(1)(B) of the Internal Revenue

Code, for purposes of computing the tax

on air transportation. The revenue procedure also provides guidance on how to

calculate the tax in certain circumstances.

SECTION 2. BACKGROUND

Section 4261 generally provides a tax

rate of 7.5 percent of the amount paid for

taxable transportation. However, the rate

is 9 percent for transportation beginning

after September 30, 1997, and before October 1, 1998, and 8 percent for transportation beginning after September 30,

1998, and before October 1, 1999. The

CODE

ADK

AKK

KQA

AUK

Z33

5A8

Z35

ALZ

AET

BIG

AK75

AFM

AK80

AK81

AKP

ANI

5Z4

ANV

K40

9AK4

ARC

40A

rate is 7.5 percent for transportation beginning after September 30, 1999.

In addition, § 4261(b) subjects each domestic segment of taxable transportation

to a segment tax. The initial tax rate is

$1.00 per domestic segment for segments

beginning after September 30, 1997, and

before October 1, 1998. The segment tax

increases to a fully phased in rate of $3.00

per domestic segment for segments beginning during calendar year 2002. After

calendar year 2002, the $3.00 segment tax

will be indexed for inflation.

Transportation segments beginning or

ending at a rural airport are not subject to

the temporary 9 percent and 8 percent

rates and are exempt from the segment

tax. Thus, transportation segments beginning or ending at a rural airport are subject only to a 7.5 percent rate on the

amount paid for the transportation segments.

An airport is a rural airport, as defined

in § 4261(e)(1)(B), for a calendar year if (i) fewer than 100,000 commercial passengers departed by air during the second

preceding calendar year from that airport,

and

(ii) the airport is either (A) not located

AIRPORT

ADAK NAF

AKHIOK

AKUTAN

ALAKANUK

ALEKNAGIK

ALEKNAGIK /NEW/

ALEKNAGIK MISSION SCHOOL

ALITAK

ALLAKAKET

ALLEN AAF

ALSEK RIVER

AMBLER

AMERICAN CREEK

AMOOK BAY

ANAKTUVUK PASS

ANIAK

ANS HOSPITAL

ANVIK

ARCTIC ANGEL

ARCTIC VILLAGE

ATKA

February 9, 1998

within 75 miles of another airport from

which 100,000 or more commercial passengers departed during the second preceding calendar year, or (B) receiving essential air service subsidies as of August

5, 1997.

SECTION 3. SCOPE

This revenue procedure lists, based on

information supplied by the Office of Airline Information at the Department of

Transportation, airports that will be

treated as rural airports for calendar year

1998. Subsequent revenue procedures

may supplement or modify this list as

necessary. For calendar years 1999 and

beyond, the list in this revenue procedure

may be relied upon unless and until supplemented or modified by a subsequent

revenue procedure. In addition, any airport not listed in this revenue procedure

is, nevertheless, a rural airport if it meets

the requirements of § 4261(e)(1)(B).

SECTION 4. PROCEDURE

.01 The following airports will be

treated as rural airports for calendar year

1998:

CITY

ADAK ISLAND

AKHIOK

AKUTAN

ALAKANUK

ALEKNAGIK

LAZY BAY

ALLAKAKET

DELTA JUNCTION/FT

YAKUTAT

AMBLER

AMERICAN CREEK

AMOOK BAY

ANAKTUVUK PASS

ANIAK

KANAKANAK

ANVIK

DELTA JUNCTION

ARCTIC VILLAGE

ATKA

STATE

COUNTRY

USA

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

ATK

BTI

AK96

Z47

AK02

Z48

WBQ

BTT

37AK

Z91

5BK

Z87

IAN

AK97

BYA

3Z5

KTS

AK99

AK98

BVK

AK18

CDL

TTW

CDE

LUR

EHM

Z71

CZF

Z53

26AK

0AK2

CSP

ATU

CEM

CIK

WCR

5CD

CFK

C05

KCN

45AK

VAK

CKX

AJC

Z78

KCG

KCL

AK79

CZN

ATQASUK

BARTER ISLAND LRRS

BARTLETTS

BASIN CREEK

BEAR CREEK 1

BEAR CREEK 3

BEAVER

BETTLES

BIG MOUNTAIN

BIRCH CREEK

BLACK RAPIDS

BLINN LAKE

BOB BAKER MEMORIAL

BOSWELL BAY

BOUNDARY

BRENWICKS

BREVIG MISSION

BROWN LOW POINT

BUCK CREEK

BUCKLAND

CAMP POINT

CANDLE 2

CANTWELL

CAPE DECISION C. G.

CAPE LISBURNE LRRS

CAPE NEWENHAM LRRS

CAPE POLE

CAPE ROMANZOF LRRS

CAPE SABINE

CAPE SARICHEF

CAPE SIMPSON

CAPE SPENCER C.G.

CASCO COVE CGS

CENTRAL

CHALKYITSIK

CHANDALAR LAKE

CHANDALAR SHELF

CHEFORNAK

CHENEGA BAY

CHERNOFSKI HARBOR

CHEROKEE

CHEVAK

CHICKEN

CHIGNIK

CHIGNIK BAY

CHIGNIK FISHERIES

CHIGNIK LAGOON

CHIGNIK LAKE

CHISANA

ATQASUK

BARTER ISLAND

EGEGIK

BASIN CREEK

BEAR CREEK

BEAVER

BETTLES

BIG MOUNTAIN

BIRCH CREEK

BLACK RAPIDS

COLD BAY

KIANA

BOSWELL BAY

BOUNDARY

GLENNALLEN

BREVIG MISSION

CAMDEN BAY

BUCK CREEK

BUCKLAND

HOMER

CANDLE

CANTWELL

CAPE DECISION

CAPE LISBURNE

CAPE NEWENHAM

CAPE POLE

CAPE ROMANZOF

CAPE BEAUFORT

CAPE SARICHEF

CAPE SIMPSON

CAPE SPENCER

ATTU

CENTRAL

CHALKYITSIK

CHANDALAR LAKE

CHANDALAR CAMP

CHEFORNAK

CHENEGA

CHERNOFSKI HARBOR

DELTA JUNCTION

CHEVAK

CHICKEN

CHIGNIK

CHIGNIK FLATS

CHIGNIK LAKE

CHISANA

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

CZO

CXC

9A3

CRC

CHP

CLP

Z86

L20

CDB

CXF

KCR

Z93

CKU

K29

1AK1

CJX

1AK2

DCK

AK70

SCC

DEE

11AK

D66

AK06

IBN

8AK0

DLG

AK07

DDT

EAA

SYA

AK76

GAL

EII

KKU

KEK

ELI

1Z9

ENM

KEB

2Z1

2Z2

KFP

FWL

FKK

28AK

3Z1

2AK3

FVM

CHISTOCHINA

CHITINA

CHUATHBALUK

CIRCLE CITY /NEW/

CIRCLE HOT SPRINGS

CLARKS POINT

CLEARWATER

COAL CREEK

COLD BAY

COLDFOOT

COLORADO CREEK

COPPER CENTER 2

CORDOVA MUNI

COUNCIL

CREVICE CREEK

CROOKED CREEK

CROSSWIND LAKE

DAHL CREEK

DANGEROUS RIVER

DEADHORSE

DEERING /NEW/

DELTA AIRMOTIVE

DELTA JUNCTION

DENALI

DEVILS MOUNTAIN LODGE

DIAMOND NN CANNERY

DILLINGHAM

DOG FISH BAY

DUFFYS TAVERN

EAGLE

EARECKSON AS

EAST ALSEK RIVER

EDWARD G. PITKA SR

EGEGIK

EKUK

EKWOK

ELIM

ELLAMAR

EMMONAK

ENGLISH BAY

ENTRANCE ISLAND

EUREKA CREEK

FALSE PASS

FAREWELL

FAREWELL LAKE

FARRARS

FEATHER RIVER

FIVE FINGER CG

FIVE MILE

CHISTOCHINA

CHITINA

CHUATHBALUK

CIRCLE

CIRCLE HOT SPRINGS

CLARKS POINT

CLEARWATER

YUKON CHARLEY RIVER

COLD BAY

COLDFOOT

COLORADO CREEK

COPPER CENTER

CORDOVA

COUNCIL

CREVICE CREEK

CROOKED CREEK

CROSSWIND LAKE

DAHL CREEK

YAKUTAT

DEADHORSE

DEERING

DELTA JUNCTION

MC KINLEY PARK

NABESNA

SOUTH NAKNEK

DILLINGHAM

ANCHORAGE

SLANA

EAGLE

SHEMYA

YAKUTAT

GALENA

EGEGIK

EKUK

EKWOK

ELIM

ELLAMAR

EMMONAK

ENGLISH BAY

ENTRANCE ISLAND

EUREKA CREEK

FALSE PASS

FAREWELL

FAREWELL LAKE

SUTTON

FEATHER RIVER

FIVE FINGER

FIVE MILE

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

FLT

AK60

FYU

GBH

GAM

KGZ

3Z8

Z70

GLV

GNU

KGX

GKN

AK88

AK67

HAY

22AK

AK33

2AK6

4Z4

HPB

4Z5

HUS

HSL

4Z7

19AK

2AK8

IGG

C36

ILI

2AK9

UTO

9Z4

KIB

4AK4

Z52

2AK5

AFE

KAE

KAL

5Z5

KYK

KKL

KVC

AKN

IIK

KKB

KVL

OBU

ADQ

FLAT

FORT JENSEN

FORT YUKON

GALBRAITH LAKE

GAMBELL

GLACIER CREEK

GOLDEN HORN LODGE

GOLDEN NORTH AIRFIELD

GOLOVIN

GOODNEWS

GRAYLING

GULKANA

GUNSIGHT MOUNTAIN

HARLEQUIN LAKE

HAYCOCK

HELMERICKS

HERENDEEN BAY

HOG RIVER

HOLY CROSS

HOOPER BAY

HORSFELD

HUGHES

HUSLIA

HYDER

ICY BAY

ICY CAPE AFS

IGIUGIG

IGLOO

ILIAMNA

INDEPENDENCE CREEK

INDIAN MOUNTAIN LRRS

INNER HARBOR

IVANOF BAY

JAKES BAR

JOHNSONS LANDING

JOHNSTONE POINT

KAKE

KALTAG

KANTISHNA

KARLUK

KARLUK LAKE

KING COVE

KING SALMON

KIPNUK

KITOI BAY

KIVALINA

KOBUK

KODIAK

FLAT

JENSENS

FORT YUKON

GALBRAITH LAKE

GAMBELL

GLACIER CREEK

GOLDEN HORN LODGE

CANTWELL

GOLOVIN

GOODNEWS

GRAYLING

GULKANA

GUNSIGHT MOUNTAIN

YAKUTAT

HAYCOCK

DEADHORSE

HERENDEEN BAY

HOGATZA

HOLY CROSS

HOOPER BAY

HORSFELD

HUGHES

HUSLIA

HYDER

ICY BAY

ICY CAPE

IGIUGIG

CANTWELL

ILIAMNA

INDEPENDENCE CREEK

UTOPIA CREEK

KODIAK

IVANOF BAY

MC CARTHY

BEAR LAKE

HINCHINBROOK

KAKE

KALTAG

KANTISHNA

KARLUK

KARLUK LAKE

KING COVE

KING SALMON

KIPNUK

KITOI BAY

KIVALINA

KOBUK

KODIAK

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

9Z3

AK74

KDK

5KO

3AK9

9K2

JZZ

KOT

KKA

KYU

LKK

9Z7

AK85

KWK

5Z9

13S

Z55

09AK

KLL

23AK

63A

AK71

4AK3

LSR

Z04

4AK5

MLY

17Z

MYK

15Z

16Z

MCG

MDR

MYU

CDV

MDO

MHM

Z61

KMY

MOS

MOU

60Z

76Z

5NK

Z73

N93

PBV

KNW

AK57

KODIAK /LILY LAKE/

KODIAK EMERGENCY/SPRUCE CAPE

KODIAK MUNI

KOGGIUNG

KOGRU RIVER

KOKHANOK

KOLIGANEK

KOTLIK

KOYUK

KOYUKUK

KULIK LAKE

KVICHAK /DIAMOND J/

KWIGILLINGOK

LAKE BROOKS

LAKE LOUISE

LARSEN BAY

LEVELOCK

LIME VILLAGE

LLOYD R. ROUNDTREE SEAPLANE F

LONELY AS

LONG LAKE

LOST RIVER 1

LOST RIVER 2

MANKOMEN LAKE

MANLEY HOT SPRINGS

MANOKOTAK

MAY CREEK

MC CARTHY NR 2

MC GRATH

MEDFRA

MEKORYUK

MERLE K (MUDHOLE) SMITH

MIDDLETON ISLAND

MINCHUMINA

MOORE CREEK

MOSER BAY

MOSES POINT

MOUNTAIN VILLAGE

MYRTLE CREEK

NAKEEN

NAKNEK

NELSON LAGOON

NEW GOLOVIN

NEW ST GEORGE

NEW STUYAHOK

NEW TOKEEN

KODIAK

KOGGIUNG

KOGRU RIVER

KOKHANOK

KOLIGANEK

KOTLIK

KOYUK

KOYUKUK

KULIK LAKE

KVICHAK

KWIGILLINGOK

KATMAI NATIONAL PARK

LAKE LOUISE

LARSEN BAY

LEVELOCK

LIME VILLAGE

PETERSBURG

LONELY

LONG LAKE

LOST RIVER

MANKOMEN LAKE

MANLEY HOT SPRINGS

MANOKOTAK

MAY CREEK

MC CARTHY

MC GRATH

MEDFRA

MEKORYUK

CORDOVA

MIDDLETON ISLAND

MINCHUMINA

MOORE CREEK

MOSER BAY

ELIM

MOUNTAIN VILLAGE

MYRTLE CREEK

NAKEEN

NAKNEK

NELSON LAGOON

GOLOVIN

ST GEORGE

NEW STUYAHOK

TOKEEN

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

EWU

WWT

IGT

5NI

IKO

WTK

OME

94Z

5NN

96Z

ORT

97Z

AQT

NUL

6R7

KOY

OLI

Z17

75Z

4K5

AK35

KPH

PXK

AK04

PYL

AK05

PSG

PIP

AK10

PTU

6AK1

KPB

PHO

PIZ

AK11

PCK

AHP

AK16

TPO

KPY

KPC

PGM

PTH

ORI

AK19

PWR

KPR

AK14

PPC

NEWTOK

NIGHTMUTE

NIKOLAI

NIKOLSKI AS

NOATAK

NOME

NOME CITY FIELD

NONDALTON

NORTH WHALE

NORTHWAY

NUGGET BENCH

NUIQSUT

NULATO

OLD HARBOR

OLGA BAY

OLIKTOK LRRS

OPHIR

ORANGE HILL

OUZINKIE

PAF CANNERY

PAULOFF HARBOR

PAXSON

PEDRO BAY

PERRY ISLAND

PERRYVILLE

PETERSBURG JAMES A JOHNSON

PILOT POINT

PILOT STATION

PLATINUM

PLATINUM MINE

POINT BAKER

POINT HOPE

POINT LAY LRRS

POINT MCINTYRE

PORCUPINE CREEK

PORT ALEXANDER

PORT ALICE

PORT ALSWORTH

PORT BAILEY

PORT CLARENCE CGS

PORT GRAHAM

PORT HEIDEN

PORT LIONS

PORT PROTECTION

PORT WALTER

PORT WILLIAMS

PORTAGE CREEK

PROSPECT CREEK

NEWTOK

NIGHTMUTE

NIKOLAI

NIKOLSKI

NOATAK

NOME

NONDALTON

NORTH WHALE PASS

NORTHWAY

NUGGET BENCH

NUIQSUT

NULATO

OLD HARBOR

OLGA BAY

OLIKTOK POINT

OPHIR

NABESNA

OUZINKIE

SOUTH NAKNEK

PAULOFF HARBOR /SA

PAXSON

PEDRO BAY

PERRY ISLAND

PERRYVILLE

PETERSBURG

PILOT POINT

PILOT STATION

PLATINUM

POINT BAKER

POINT HOPE

POINT LAY

POINT MCINTYRE

PORCUPINE CREEK

PORT ALEXANDER

PORT ALICE

PORT ALSWORTH

PORT BAILEY

PORT CLARENCE

PORT GRAHAM

PORT HEIDEN

PORT LIONS

PORT PROTECTION

PORT WALTER

PORT WILLIAMS

PORTAGE CREEK

PROSPECT CREEK

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

PUO

01A

5QC

6AK6

TAL

OTZ

RMP

RDV

AED

29AK

0Z2

ORV

91A

RBY

AK23

SAG

Z81

WSJ

SDP

SVA

SCM

35AK

WLK

SHX

38A

0Z3

SMU

SXP

SHH

SHG

AK29

SIT

AK68

7K2

SGY

AZK

SLQ

AK26

WSN

SVW

9AK0

AK36

KSM

5S8

SMK

SNP

Z90

WSB

WBB

PRUDHOE BAY

PURKEYPILE

QUARTZ CREEK /KOUGAROK/

RAINY PASS

RALPH M CALHOUN MEML

RALPH WIEN MEMORIAL

RAMPART

RED DEVIL

RED DOG

REMINGTON FIELD

ROAD COMMISSION NR 1

ROBERT /BOB/ CURTIS MEML

ROLAND NORTON MEMORIAL AIRST

RUBY

SAGINAW

SAGWON

SALMON LAKE

SAN JUAN /UGANIK/

SAND POINT

SAVOONGA

SCAMMON BAY

SEAL ISLAND

SELAWIK

SHAGELUK

SHAKTOOLIK/NEW

SHANNONS POND

SHEEP MOUNTAIN

SHELDON POINT

SHISHMAREF/NEW

SHUNGNAK

SITKA

SITKA ROCKY GUTIERREZ

SITUK

SKAGWAY

SKELTON

SLEETMUTE

SOLOMON STATE FIELD

SOUTH NAKNEK NR 2

SPARREVOHN LRRS

SPORTS MANS PARADISE

SQUAW HARBOR

ST MARY’S

ST MICHAEL

ST PAUL ISLAND

STAMPEDE

STEAMBOAT BAY

STEBBINS

PRUDHOE BAY

PURKEYPILE

QUARTZ CREEK

RAINY PASS

TANANA

KOTZEBUE

RAMPART

RED DEVIL

RED DOG

DELTA JUNCTION

DENALI

NOORVIK

SELAWIK

RUBY

SAGINAW BAY

SAGWON

SALMON LAKE

SAN JUAN

SAND POINT

SAVOONGA

SCAMMON BAY

DEADHORSE

SELAWIK

SHAGELUK

SHAKTOOLIK

DILLINGHAM

SHEEP MOUNTAIN

SHELDON POINT

SHISHMAREF

SHUNGNAK

SITKA

YAKUTAT

SKAGWAY

EUREKA

SLEETMUTE

SOLOMON

SOUTH NAKNEK

SPARREVOHN

TOK

SQUAW HARBOR

ST MARY’S

ST MICHAEL

ST PAUL ISLAND

KANTISHNA

STEAMBOAT BAY

STEBBINS

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

SVS

SRV

UMM

8AK7

HNE

TCT

TSG

AK69

TLJ

AK47

AK48

AK49

AK64

Z14

AK51

AK52

AK54

5TE

5QN

AK55

4AK9

AK56

TNC

TNW

TOG

TKJ

8AK9

6K8

OOK

AK58

Z25

AK45

AK63

UGB

9A8

UBW

UMT

UNK

DUT

4Z2

VDZ

VEE

0AK6

AWI

AK03

IWK

BNF

KWP

WMO

STEVENS VILLAGE

STONY RIVER 2

SUMMIT

SUSITNA LODGE

TAHNETA PASS

TAKOTNA

TANACROSS

TANIS MESA

TATALINA LRRS

TATITLEK

TATITNA

TAYLOR

TAYLOR MOUNTAIN

TAZLINA

TAZLINA /SMOKEY LAKE/

TELIDA

TELLER

TETLIN

THE QUEENS

THOMPSON PASS

TIBBETTS

TIKCHIK LODGE

TIN CITY LRRS

TIN CREEK

TOGIAK

TOK

TOK 2

TOK JUNCTION

TOKSOOK BAY

TOLSONA LAKE

TRIPOD

TUNUNAK

TWIN HILLS

UGASHIK BAY

UGASHIK/NEW

UGNU-KUPARUK

UMIAT

UNALAKLEET

UNALASKA

UPPER HANNUM CREEK

VALDEZ

VENETIE

VICTORY

WAINWRIGHT

WAINWRIGHT AS

WALES

WARM SPRING BAY

WEST POINT VILLAGE

WHITE MOUNTAIN

STEVENS VILLAGE

STONY RIVER

SUMMIT

SUSITNA LODGE

TAHNETA PASS LODGE

TAKOTNA

TANACROSS

YAKUTAT

TAKOTNA

TATITLEK

TATITNA

TAYLOR

TAYLOR MOUNTAIN MI

TAZLINA

TELIDA

TELLER

TETLIN

QUEENS

THOMPSON PASS

NAKNEK

TIKCHIK

TIN CITY

FAREWELL LAKE

TOGIAK VILLAGE

TOK

TOKSOOK BAY

TOLSONA LAKE

ALEKNAGIK

TUNUNAK

TWIN HILLS

PILOT POINT

UGASHIK

KUPARUK

UMIAT

UNALAKLEET

UNALASKA

HANNUM CREEK

VALDEZ

VENETIE

VICTORY BIBLE CAMP

WAINWRIGHT

WALES

BARANOF

WEST POINT

WHITE MOUNTAIN

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

BRW

AK09

WSM

68A

WRG

CYT

2Y3

YAK

AK77

71J

AL14

09A

7A2

DHN

EDN

3A7

70A

AIV

7A0

HEY

AL96

0J6

AL43

4FL5

FHK

M55

LOR

23A

HAB

AL48

AR56

AR95

AR93

BVX

BPK

5AR9

98M

AR70

AR75

37T

CVK

0F1

4M9

2AR2

4M5

AR85

AR79

AR68

3M0

WILEY POST-WILL ROGERS MEM.

WINGSONG ESTATES

WISEMAN

WRANGELL

YAKATAGA

YAKUTAT

YANKEE CREEK 2

BLACKWELL FIELD

BRYAN W. WHITFIELD MEMORIAL

BUTLER-CHOCTAW COUNTY

DEMOPOLIS MUNI

DOTHAN

ENTERPRISE MUNI

EUTAW MUNI

FREDDIE JONES FIELD

GEORGE DOWNER

GREENSBORO MUNI

HANCHEY AHP

HARDY FIELD

HEADLAND MUNI

HENLEY RANCH

HUNT AHP

KNOX AHP

LAMAR COUNTY

LOWE AHP

MALLARD

MARION COUNTY-RANKIN FITE

THOMASVILLE HOSPITAL

AMOS

ARKANSAS METHODIST HOSPITAL

ARK-MO

BATESVILLE REGIONAL

BAXTER COUNTY REGIONAL

BAXTER COUNTY REGIONAL HOSPI

BELL ANN PLANTATION

BRADLEY COUNTY MEMORIAL HOSP

BURNS FUNERAL HOME PARKING L

CALICO ROCK-IZARD COUNTY

CHEROKEE VILLAGE

COMMUNITY HOSPITAL OF DE QUE

CORNING MUNI

DAVIDSON FIELD

DERMOTT MUNI

DREW MEMORIAL HOSPITAL

FLYING G RANCH

FULTON COUNTY HOSPITAL

GASTONS

BARROW

DELTA JUNCTION

WISEMAN

WRANGELL

YAKATAGA

YAKUTAT

YANKEE CREEK

OZARK

DEMOPOLIS

BUTLER

DEMOPOLIS

DOTHAN

ENTERPRISE

EUTAW

LINDEN

ALICEVILLE

GREENSBORO

FORT RUCKER/OZARK

HEADLAND

GEIGER

FORT RUCKER/OZARK

VERNON

FORT RUCKER/OZARK

YORK

HAMILTON

THOMASVILLE

OIL TROUGH

PARAGOULD

POLLARD

BATESVILLE

MOUNTAIN HOME

POLLARD

WARREN

YELLVILLE

CALICO ROCK

ASH FLAT

DE QUEEN

CORNING

SAGE

DERMOTT

MONTICELLO

TILLAR

SALEM

LAKEVIEW

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

5M8

CDH

AR92

M18

6M2

M77

0AR8

DEQ

PGR

4F7

AR20

FLP

AR63

7M1

1AR7

5AR4

42A

M39

LLQ

7M2

0J1

M19

M70

AR42

AR73

7M7

AR66

5AR8

AR53

7M8

7M9

4A5

2AR3

75M

61M

5AR1

M27

ARG

AR64

AR24

4F6

4F8

0AR7

P01

P20

E51

PBY

AZ27

DUG

GURDON LOWE FIELD

HARRELL FIELD

HARRIS HOSPITAL AND CLINIC

HOPE MUNI

HORSESHOE BEND

HOWARD COUNTY

HOWARD MEMORIAL HOSPITAL

J LYNN HELMS SEVIER COUNTY

KIRK FIELD

KIZER FIELD

LAWRENCE MEMORIAL

MARION COUNTY REGIONAL

MC GEHEE DESHA COUNTY HOSPIT

MC GEHEE MUNI

MEDICAL PARK HOSPITAL

MELBOURNE MUNI

MENA INTERMOUNTAIN MUNICIPAL

MONTICELLO MUNI/ELLIS FIELD

MOUNTAIN VIEW WILCOX MEMORIAL

NEWPORT HOSPITAL & CLINIC

NEWPORT MUNI

NICK WILSON FIELD

OUACHITA COUNTY HOSPITAL

PIGGOTT COMMUNITY HOSPITAL

PIGGOTT MUNI

PIKE COUNTY HOSPITAL

PINE PRAIRIE

RANDOLPH COUNTY MEDICAL CENT

RECTOR

SALEM

SEARCY COUNTY

STONE COUNTY MEDICAL CENTER

THE BLUFFS

THE VALLEY

TILLAR

WALDRON MUNI

WALNUT RIDGE REGIONAL

WHITE RIVER

WHITE RIVER MEDICAL CENTER

WILLIAMS RANCH

WILSON

YANCOPIN

AJO MUNI

AVI SUQUILLA

BAGDAD

BEDARD FIELD

BIG SPRING RANCH

BISBEE DOUGLAS INTL

GURDON

CAMDEN

NEWPORT

HOPE

HORSESHOE BEND

NASHVILLE

DE QUEEN

PARAGOULD

PRESCOTT

WALNUT RIDGE

FLIPPIN

MC GEHEE

HOPE

MELBOURNE

MENA

MONTICELLO

MOUNTAIN VIEW

NEWPORT

POCAHONTAS

CAMDEN

PIGGOTT

MURFREESBORO

ASHDOWN

POCAHONTAS

RECTOR

SALEM

MARSHALL

MOUNTAIN VIEW

HENDERSON

COTTER

TILLAR

WALDRON

WALNUT RIDGE

MELBOURNE

BATESVILLE

CADDO GAP

STEPHENS

WATSON

AJO

PARKER

BAGDAD

KAYENTA

PRESCOTT

DOUGLAS BISBEE

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

P04

E54

2CA9

Q32

AZ17

P03

AZC

P52

DGL

A09

3AZ3

PRC

4AZ4

6.00E+09

E37

P17

85V

AZ38

CFT

AZ80

AZ46

3AZ8

AZ04

P14

2AZ1

0V7

IGM

HII

90V

AZ22

AZ82

7.00E+07

07E

AZ75

PGA

AZ47

4AZ6

E72

93V

49E

4PH

2L3

28E

E76

8.00E+01

94V

95V

SAD

E21

BISBEE MUNI

BOWIE

CASTLE DOME AHP

CHINLE

CIRCLE H RANCH

COCHISE COLLEGE

COLORADO CITY MUNI

COTTONWOOD

DOUGLAS MUNI

EAGLE AIRPARK

EMERGENCY MEDICAL

ERNEST A. LOVE FIELD

FLY-IN PICNIC GROUNDS

FLYING DARE’S RANCH

FLYING J RANCH

FORD MOTOR CO-ARIZONA PROVIN

GANADO

GRAND CANYON WEST

GREENLEE COUNTY

HAVASU SAMARITAN REGIONAL HO

HH RANCH

HIGH MESA AIRPARK

HILLAIR DIRT STRIP

HOLBROOK MUNI

INDIAN HILLS AIRPARK

KAYENTA

KINGMAN

LAKE HAVASU CITY

LUKACHUKAI

MARCUS J LAWRENCE MEDICAL CE

MOGOLLON AIRPARK

MONTEZUMA

NAVAJO NR 5

NAVAPACHE REGIONAL MEDICAL

PAGE MUNI

PARKER COMMUNITY HOSPITAL

PARSONS FIELD

PINE SPRINGS

PINON

PLEASANT VALLEY AIRSTRIP

POLACCA

QUAIL MESA

QUARTER CIRCLE J RANCH

RIMROCK

ROBIN

ROCK POINT

ROCKY RIDGE

SAFFORD MUNI

SAMPLEY’S

BISBEE

BOWIE

YUMA PROVING GROUN

CHINLE

DOUGLAS

COLORADO CITY

COTTONWOOD

DOUGLAS

BULLHEAD CITY

PAGE

PRESCOTT

QUARTZSITE

AGUILA

PIMA

YUCCA

GANADO

PEACH SPRINGS

CLIFTON/MORENCI

LAKE HAVASU CITY

CHINO VALLEY

SOLOMON

AGUILA

HOLBROOK

SALOME

KAYENTA

KINGMAN

LAKE HAVASU CITY

LUKACHUKAI

COTTONWOOD

OVERGAARD

CAMP VERDE

NAVAJO

SHOW LOW

PAGE

PARKER

KINGMAN

PINE SPRINGS

PINON

YOUNG

POLACCA

QUARTZSITE

SKULL VALLEY

RIMROCK

CHINO VALLEY

ROCK POINT

ROCKY RIDGE

SAFFORD

AGUILA

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

4AZ7

P13

SEZ

AZ09

96V

SOW

AZ43

Q35

SJN

AZ06

2AZ9

AZ70

E79

E24

P34

INW

AZ97

L48

7.00E+08

CA01

1CA4

O00

2CL4

S51

ACV

0O2

76CA

O85

BYS

73Q

BIH

BLH

5L3

Q17

Q83

O57

4Q4

CA02

11L

O59

49X

CIC

NID

20CA

O60

6Q0

O22

0O4

SAN CARLOS

SAN CARLOS APACHE

SEDONA

SERGIO PRIVATE

SHONTO

SHOW LOW MUNI

SOLAIR ESTATES

SPRINGERVILLE BABBITT FIELD

ST JOHNS INDUSTRIAL AIR PARK

SUN VALLEY

TAYLOR

TRIBAL AIR

VERSATILE

WHITE MOUNTAIN LAKE

WHITERIVER

WINDOW ROCK

WINSLOW MUNI

X BAR 1 RANCH (LOWER)

X-1 RANCH UPPER HEADQUARTERS

YOLO RANCH

ADIN

AHA-QUIN

ALTURAS MUNI

AMERICAN DISPLAY

ANDY MC BETH

ARCATA

BAKER

BALD MOUNTAIN

BENTON FIELD

BICYCLE LAKE AAF

BIG BLUFF RANCH

BISHOP

BLYTHE

BLYTHE SERVICE CENTER

BOONVILLE

BRIDGE BAY RESORT

BRYANT FIELD

BURNEY SERVICE CENTER

CALIFORNIA PINES

CAMINO AIRSTRIP

CEDARVILLE

CHEMEHUEVI VALLEY

CHICO MUNI

CHINA LAKE NAWS/ARMITAGE FIE

CLAYTON

CLOVERDALE MUNI

COLUMBIA

CORNING MUNI

SAN CARLOS

GLOBE

SEDONA

LAKE HAVASU CITY

SHONTO

SHOW LOW

CORNVILLE

SPRINGERVILLE

ST JOHNS

BULLHEAD CITY

TAYLOR

MCNEAL

PRESCOTT VALLEY

SHOW LOW

WHITERIVER

WINDOW ROCK

WINSLOW

KINGMAN

SELIGMAN

CAMP WOOD

ADIN

BLYTHE

ALTURAS

REDDING

KLAMATH GLEN

ARCATA/EUREKA

BAKER

LONG BARN

REDDING

FORT IRWIN/BARSTOW

RED BLUFF

BISHOP

BLYTHE

BOONVILLE

REDDING

BRIDGEPORT

BURNEY

ALTURAS

GOFFS

CEDARVILLE

CHEMEHUEVI VALLEY

CHICO

CHINA LAKE

BLYTHE

CLOVERDALE

COLUMBIA

CORNING

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

5L2

CL18

CA60

7Q3

43CA

Q25

Q81

1O6

CA04

O28

O33

O89

6Q4

CA05

8Q3

L06

O16

91L

00CA

1Q5

O37

0L0

Q72

2Q4

Q66

O21

Q11

Q75

2O7

30CA

4CL7

8L6

CEC

08Q

O19

68CA

O24

S57

O48

Q02

O26

O54

MMH

CA11

7CL4

3CL2

7CA3

Q18

EKA

CYR AVIATION

DANBY AIRSTRIP

DEER CREEK RANCH

DIAMOND M RANCH

DICK TAYLOR AIRSTRIP

DINSMORE

DOUBLE CREEK RANCH

DUNSMUIR MUNI-MOTT

EAGLEVILLE

ELLS FIELD-WILLITS MUNI

EUREKA MUNI

FALL RIVER MILLS

FLYING N RANCH

FORT BIDWELL

FORT BRAGG

FURNACE CREEK

GARBERVILLE

GENE WASH RESERVOIR

GOLDSTONE /GTS/

GRAVELLY VALLEY

HAIGH FIELD

HARVARD

HAYFORK

HELL’ER HIGH WATER

HERMITAGE

HOOPA

HUNTER RESERVOIR

HYAMPOM

INDEPENDENCE

INDIAN VALLEY HOSPITAL

INYO COUNTY SHERIFF SEARCH

IRON MOUNTAIN PUMPING PLANT

JACK MC NAMARA FIELD

KISTLER RANCH

KNEELAND

LAKE CALIFORNIA AIR PARK

LEE VINING

LIKELY

LITTLE RIVER

LOFTY REDWOODS

LONE PINE

LONNIE POOL FIELD/WEAVERVILLE

MAMMOTH LAKES

MC CLOUD AIRSTRIP

MCMWTC

MEADOW AIRSTRIP

MERCY MEDICAL CENTER

MONO GENERAL HOSPITAL

MURRAY FIELD

BLYTHE

DANBY

VINA

ELK CREEK

KELSO

DINSMORE

MANTON

DUNSMUIR

EAGLEVILLE

WILLITS

EUREKA

FALL RIVER MILLS

COTTONWOOD

FORT BIDWELL

FORT BRAGG

DEATH VALLEY NATIO

GARBERVILLE

PARKER DAM

BARSTOW

UPPER LAKE

ORLAND

YERMO

HAYFORK

ZENIA

GROVELAND

HOOPA

AVERY

HYAMPOM

INDEPENDENCE

GREENVILLE

BISHOP

DESERT CENTER

CRESCENT CITY

JAMESTOWN

EUREKA

COTTONWOOD

LEE VINING

LIKELY

LITTLE RIVER

ANCHOR BAY

LONE PINE

WEAVERVILLE

MAMMOTH LAKES

MC CLOUD

BRIDGEPORT

RED BLUFF

REDDING

BRIDGEPORT

EUREKA

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

EED

9CA6

Q69

Q68

55Q

75Q

O39

RBL

RDD

CA77

3Q6

O05

FOT

O09

Q95

NSI

CL15

0Q5

0Q6

41CA

O55

1Q2

L09

0CL8

CA53

CA51

O86

L72

O81

Q20

UKI

5Q2

44CA

CL88

6CL2

CO73

AKO

56CO

5CO0

8CO6

05V

CD16

CD10

45V

7V9

CD78

CEZ

09CO

CAG

NEEDLES

NORTH VALLEY

OCEAN RIDGE

PINE MOUNTAIN LAKE

PONDEROSA SKY RANCH

RANCHO TEHAMA

RAVENDALE

RED BLUFF MUNI

REDDING MUNI

RIDGECREST COMMUNITY HOSPITAL

RODGERS FLAT

ROGERS FIELD

ROHNERVILLE

ROUND VALLEY

RUTH

SAN NICOLAS ISLAND NOLF

SCE RIDGECREST SERVICE CENTE

SHELTER COVE

SHINGLETOWN

SILVER CREEK RANCH

SOUTHARD FIELD

SPAULDING

STOVEPIPE WELLS

TERA SKYPARK

TEWS FIELD

THE SEA RANCH

TRINITY CENTER

TRONA

TULELAKE MUNI

U S FOREST SERVICE

UKIAH MUNI

USFS CHESTER

W R BYRON

WESINGER RANCH

WHITE PINE

AIR-SPRAYERS NR 2

AKRON-WASHINGTON CO

ANIMAS AIR PARK

ARKANSAS VALLEY REGIONAL MED

BLANCA

BRANSON

CHAPMAN FIELD

CHEYENNE WELLS MUNI

CITY AND COUNTY

COAL BANK PASS

CORTEZ MUNI

COTTONWOOD FIELD

CRAIG-MOFFAT

NEEDLES

BISHOP

GUALALA

GROVELAND

PAYNES CREEK

RED BLUFF

RAVENDALE

RED BLUFF

REDDING

RIDGECREST

BELDEN

CHESTER

FORTUNA

COVELO

RUTH

SAN NICOLAS ISLAND

RIDGECREST

SHELTER COVE

SHINGLETOWN

FOREST GLEN

BIEBER

SUSANVILLE

DEATH VALLEY NATIO

RIDGECREST

REDDING

THE SEA RANCH

TRINITY CENTER

TRONA

TULELAKE

BRIDGEPORT

UKIAH

CHESTER

BLYTHE

ALTURAS

EAGLEVILLE

HARTMAN

AKRON

DURANGO

LA JUNTA

BLANCA

BRANSON

SOUTH FORK

CHEYENNE WELLS

LAS ANIMAS

WOLF CREEK

CORTEZ

SWINK

CRAIG

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

07V

8V1

CO72

8V6

DRO

9V7

CD36

CO21

3V3

5V6

0K0

17V

2CO0

CO81

K08

8V5

72CO

CO84

CD05

7V8

7CO9

ITR

8CO8

LHX

LAA

1V8

CD44

02CO

1CO9

2V8

54CO

CO46

3CO2

CD33

3V2

Q39

CD72

MVI

CD69

CO64

CD70

CD11

5V9

CD55

CD81

TAD

CD59

5CO8

CD35

CUCHARA VALLEY AT LA VETA

DEL NORTE MUNI & CO

DORAL/TELLURIDE

DOVE CREEK

DURANGO-LA PLATA COUNTY

EADS MUNI

EGNAR

FINLEY

FLAGLER AERIAL SPRAYING INC

GEBAUER

GRIFFIN FIELD

HAXTUN MUNI

HELI-SUPPORT II

HILL

HOLLY

HOLYOKE

IDLER BRO’S

IDLERS FLD

JACKSON FIELD

JULESBURG MUNI

K2 HELIPORT NR 1A

KIT CARSON COUNTY

KOENIG

LA JUNTA MUNI

LAMAR MUNI

LEACH

MADDEN PEAK

MC CULLOUGH

MCHD

MELON FIELD

MEMORIAL HOSPITAL

MERCY MEDICAL CENTER

MERTENS

MESA VERDE

MESA VIEW RANCH

MINERAL COUNTY MEMORIAL

MISSIONARY RIDGE

MONTE VISTA MUNI

MORNING SHADOWS RANCH

MOUNT SAN RAFAEL

MOUNT WERNER

MOUNTAIN BELL/DURANGO

NAVAJO LANDING STRIP

NORWOOD JUNCTION

OWL RIDGE

PERRY STOKES

PLACERVILLE

PLEASANT VALLEY

PLEASANT VIEW

LA VETA

DEL NORTE

TELLURIDE

DOVE CREEK

DURANGO

EADS

EGNAR

CENTER

FLAGLER

AKRON

WALSH

HAXTUN

FORT COLLINS

JOES

HOLLY

HOLYOKE

KIRK

YUMA

JULESBURG

SILVERTON

BURLINGTON

YUMA

LA JUNTA

LAMAR

CENTER

HESPERUS

MONTE VISTA

CORTEZ

ROCKY FORD

CRAIG

DURANGO

STERLING

CORTEZ

CRAIG

CREEDE

TRIMBLE

MONTE VISTA

SOUTH FORK

TRINIDAD

STEAMBOAT SPRINGS

DURANGO

ARBOLES

NORWOOD

WALDEN

TRINIDAD

PLACERVILLE

OAK CREEK

DOVE CREEK

February 9, 1998

STATE

COUNTRY

USA

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

94CO

58CO

16CO

CD65

53CO

04V

ALS

9CO5

1CO5

10CO

CD68

CD02

4V1

8V7

26V

SBS

STK

3CO3

2V1

CO27

CD50

TEX

CD82

0CO9

33V

CO68

CO95

6CO3

2V5

HDN

2V6

0N7

AMG

BHC

4J2

74GA

3GA8

6GA6

48A

CKF

GA42

3J8

7GA4

GA13

DQH

11J

48GA

9GA7

FZG

PONDEROSA

PURGATORY NR ONE

RAWHIDE STRIP

RICO

RONS FIELD

SAGUACHE MUNI

SAN LUIS VALLEY REGIONAL/BERG

SCHERLER PRIVATE AIRSTRIP

SIDNEY PEAK RANCH

SILKMAN FARMS INC

SILVERTON JUNCTION

SKYOTE

SPANISH PEAKS AIRFIELD

SPRINGFIELD MUNI

STANSFIELD

STEAMBOAT SPRINGS/BOB ADAMS F

STERLING MUNI

STERLING REGIONAL MED CENTER

STEVENS FIELD

TANNER FIELD

TEEPEE PARK

TELLURIDE REGIONAL

VAL AIR

VAN TREESE

WALDEN-JACKSON COUNTY

WILSON RANCH

WINE GLASS INTL

WRAY MUNI

YAMPA VALLEY

YUMA MUNI

WARRINGTON FIELD

BACON COUNTY

BAXLEY MUNI

BERRIEN CO

BOWENS MILL CHRISTIAN CENTER

CAULEY’S AIRSTRIP

CENTRAL STATE HOSPITAL

COCHRAN

CRISP COUNTY-CORDELE

CROWE

CRYSTAL LAKE AIRPARK

DANVILLE AIRPARK

DOUBLE ‘O’ FARM

DOUGLAS MUNI

EARLY COUNTY

FAIRVIEW PARK HOSPITAL

FITZGERALD JR WOMAN’S HOSPIT

FITZGERALD MUNI

OURAY

DURANGO

BUCKEYE

RICO

TWO BUTTES

SAGUACHE

ALAMOSA

BRANDON

STEAMBOAT SPRINGS

BURLINGTON

SILVERTON

STEAMBOAT SPRINGS

WALSENBURG

SPRINGFIELD

OTIS

STEAMBOAT SPRINGS

STERLING

PAGOSA SPRINGS

CORTEZ

MEEKER

TELLURIDE

DURANGO

MONTE VISTA

WALDEN

SAWPIT

TELLURIDE

LA JUNTA

WRAY

HAYDEN

YUMA

SELBYVILLE

ALMA

BAXLEY

NASHVILLE

FITZGERALD

SOPERTON

MILLEDGEVILLE

COCHRAN

CORDELE

SYLVESTER

IRWINVILLE

DANVILLE

ALBANY

DOUGLAS

BLAKELY

DUBLIN

FITZGERALD

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

AJR

51A

AZE

EZM

TMA

MAC

HOE

33GA

GA22

GA67

MCN

VAD

83A

13GA

6GA9

WRB

44GA

1GA8

ABY

SYV

MQW

4J8

75J

DBN

HFS

HI50

4C7

AXA

K98

Y46

IA31

Y48

IA59

4K6

Y54

IA26

CAV

4IA5

IA99

IA65

EAG

EGQ

EST

5IA6

FOD

IA52

4D8

HPT

0K7

HABERSHAM COUNTY

HAWKINSVILLE-PULASKI COUNTY

HAZLEHURST

HEART OF GEORGIA REGL

HENRY TIFT MYERS

HERBERT SMART DOWNTOWN

HOMERVILLE

HUDSON RIVER LANDING

JORDANS

KING SKY RANCH

MIDDLE GEORGIA REGIONAL

MOODY AFB

MOUNTAIN AIRPARK

OAK RIDGE PLANTATION

PALMYRA PARK

ROBINS AFB

S&S FLYING SERVICE

SOUTH ONE TEN

SOUTHWEST GEORGIA REGIONAL

SYLVESTER

TELFAIR-WHEELER

TREUTLEN COUNTY

TURNER COUNTY

W H ‘BUD’ BARRON

FRENCH FRIGATE SHOALS

HYATT REGENCY MAUI HOTEL

ACKLEY MUNI

ALGONA MUNI

ALLISON MUNI

BEDFORD MUNI

BEEDS LAKE

BELMOND MUNI

BICKEL

BLOOMFIELD MUNI

BUFFALO CENTER

CARTER FIELD

CLARION MUNI

COMMUNITY MEMORIAL HOSPITAL

DICKINSON COUNTY MEMORIAL HO

DONNELLSON

EAGLE GROVE MUNI

EMMETSBURG MUNI

ESTHERVILLE MUNI

FLYING S RANCH

FORT DODGE REGIONAL

FREEDOM FIELD

FULLER

HAMPTON MUNI

HUMBOLDT MUNI

CORNELIA

HAWKINSVILLE

HAZLEHURST

EASTMAN

TIFTON

MACON

HOMERVILLE

CARNESVILLE

ARLINGTON

CLARKESVILLE

MACON

VALDOSTA

CLEVELAND

SYLVESTER

ALBANY

WARNER ROBINS

PINEVIEW

NASHVILLE

ALBANY

SYLVESTER

MC RAE

SOPERTON

ASHBURN

DUBLIN

TERN ISLAND

LAHAINA

ACKLEY

ALGONA

ALLISON

BEDFORD

HAMPTON

BELMOND

KEOKUK

BLOOMFIELD

BUFFALO CENTER

STOCKPORT

CLARION

SPIRIT LAKE

DONNELLSON

EAGLE GROVE

EMMETSBURG

ESTHERVILLE

RENWICK

FORT DODGE

ESTHERVILLE

MILFORD

HAMPTON

HUMBOLDT

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

3IA8

EOK

6K9

IA83

5K5

1IA9

POH

3IA9

2Y4

2IA9

SPW

1IA3

5IA5

2IA6

ID70

U40

U92

1U7

U54

54U

U60

ID29

ID54

65S

U03

BYI

I08

U65

U15

U79

ID66

U81

0U2

S84

U82

S99

S89

ID05

U84

U58

ID46

1S1

S90

S91

ID30

81U

79U

68U

SUN

KAH

KEOKUK MUNI

KEOSAUQUA MUNI

KOHLHAAS

LAURENS SKYWAYS

NEWBROUGH

POCAHONTAS MUNI

RAKE

ROCKWELL CITY MUNI

SOUTH 80 FIELD

SPENCER MUNI

SPENCER MUNI HOSPITAL

SPIRIT LAKE MUNICIPAL

STEWART MEMORIAL HOSPITAL

ADAMS GULCH

ALBION MUNI

ANTELOPE VALLEY

BEAR LAKE COUNTY

BERNARD USFS

BIG CREEK

BIG ISLAND

BOTTLE BAY

BOUNDARY COUNTY

BUHL MUNI

BURLEY MUNI

CABIN CREEK USFS

CAREY

CHALLIS

CHAMBERLAIN USFS

CLEARWATER VALLEY HOSPITAL

COLD MEADOWS USFS

COPPER BASIN

COTTONWOOD MUNI

COUNCIL MUNI

CPTPA HEADQUARTERS

CRAIGMONT MUNI

DIXIE USFS

DONNELLY

DOWNEY/HYDE MEML/

DWORSHAK

ECKHART INTL

ELK CITY

ELK RIVER

EVERETT

FLAT TOP AIRSTRIP

FLYING B RANCH LANDING STRIP

FLYING Y RANCH

FRIEDMAN MEMORIAL

KEOKUK

KEOSAUQUA

LIVERMORE

LAURENS

BRITT

POCAHONTAS

RAKE

ROCKWELL CITY

CRYSTAL LAKE

SPENCER

SPIRIT LAKE

LAKE CITY

KETCHUM/SUN VALLEY

ALBION

GROUSE

PARIS

BERNARD

BIG CREEK

OROFINO

SANDPOINT

BONNERS FERRY

BUHL

BURLEY

BIG CREEK RANGER S

CAREY

CHALLIS

CHAMBERLAIN GUARD

OROFINO

COLD MEADOWS GUARD

MACKAY

COTTONWOOD

COUNCIL

HEADQUARTERS

CRAIGMONT

DIXIE

DONNELLY

DOWNEY

AHSAHKA

PORTHILL

ELK CITY

ELK RIVER

KETCHUM

MULDOON

SALMON

COUNCIL

HAILEY

1998–6 I.R.B

STATE

COUNTRY

USA

February 9, 1998

CODE

AIRPORT

CITY

GNG

U91

U94

U53

0U7

S80

S81

0U5

U73

ID04

3U2

TWF

S73

S82

24K

U99

0U0

U00

SMN

LWS

ID67

U62

69U

U93

ID45

0U3

MLD

0U8

MYL

ID08

ID53

65U

3U0

1U4

0S5

1U6

S68

1U8

U10

87U

2U2

72U

ID17

ID42

2U9

1S7

ID16

U87

78U

GOODING MUNI

GRASMERE

HAZELTON MUNI

HENRY’S LAKE

HOLLOW TOP

IDAHO COUNTY

INDIAN CREEK USFS

INTERSTATE

JEROME COUNTY

J-LAZY-M RANCH

JOHNSON CREEK

JOSLIN FIELD - MAGIC VALLEY

KAMIAH MUNI

KOOSKIA MUNI

KRASSEL USFS

LAIDLAW CORRALS

LANDMARK USFS

LEADORE

LEMHI COUNTY

LEWISTON-NEZ PERCE COUNTY

LOWER LOON CREEK

MACKAY

MACKAY BAR

MAGIC RESERVOIR

MAGIC VALLEY REGIONAL MEDICA

MAHONEY CREEK USFS

MALAD CITY

MAY

MC CALL

MC CALL MEMORIAL HOSPITAL

MINIDOKA MEML HOSPITAL

MORGAN RANCH

MURPHY HOT SPRINGS

NEW MEADOWS

NEZ PERCE MUNI

OAKLEY MUNI

OROFINO MUNI

PICABO

PRESTON

REED RANCH

RIDDLE

RUNNING CREEK RANCH

SEVEN DEVILS

SHOSHONE BLM

SILVA RANCH

SLATE CREEK

SLUDER AIRSTRIP

SMILEY CREEK

SNAKE RIVER

GOODING

GRASMERE

HAZELTON

LAKE/ISLAND PARK/

MARTIN

GRANGEVILLE

INDIAN CREEK

MALTA

JEROME

FISH HAVEN

YELLOW PINE

TWIN FALLS

KAMIAH

KOOSKIA

MC CALL

KIMAMA

LANDMARK

LEADORE

SALMON

LEWISTON

CHALLIS

MACKAY

DIXIE

HAILEY

TWIN FALLS

MAHONEY CREEK

MALAD CITY

MAY

MC CALL

RUPERT

CASCADE

THREE CREEK

NEW MEADOWS

NEZ PERCE

OAKLEY

OROFINO

PICABO

PRESTON

YELLOW PINE

RIDDLE

GRANGEVILLE

COUNCIL

SHOSHONE

STANLEY

SLATE CREEK

BELLEVUE

GALENA

LEWISTON

February 9, 1998

STATE

COUNTRY

USA

1998–6 I.R.B.

CODE

AIRPORT

CITY

85U

0S3

ID37

2U7

ID56

ID41

ID33

54S

ID74

ID69

80U

2U8

U61

U72

3U1

ID11

9H2

H96

0IS8

8H3

CIR

I48

9IS0

99IL

4H8

93IL

8M4

IS98

IS28

IS87

6IS4

I03

IS16

H60

IL16

3K5

92IL

4IS0

6IL5

16IS

IL52

7H8

19H

14IS

IS45

H38

6IS6

M30

PJY

SOLDIER BAR USFS

SPENCER RANCH LANDING STRIP

ST JOSEPH’S REGIONAL MEDICAL

STANLEY

STAR ‘S’ RANCH

STIBNITE

STOCKING MEADOWS

SULPHUR CREEK RANCH

SUN VALLEY GUN CLUB

TAYLOR RANCH LANDING AREA

THOMAS CREEK

TWIN BRIDGES

UPPER LOON CREEK USFS

WARREN /USFS/

WOOD BROTHERS RANCH

ADAMS PVT

BENTON MUNI

BLESSING HOSPITAL

BLICKHAN LNDG AREA

CAIRO RGNL

CARTHAGE

CEDAR RIDGE

COVEY-SIMPSON

CRAMM LANDING AREA

DIXON SPRINGS RLA

EAST CAPE GIRARDEAU

FABICK FIVE

FABICK THREE

FULK

GOOD SAMARITAN REGIONAL

GRAND TOWER

HARTLINE AIR STRIP

HEMMER RLA

HOUSEMAN

HULL

HUNTER RAFFETY ELEVATORS INC

JOAN GRAVES EDWARDS

KEIL

KELLUMS

KIRCHNER

KRUTMEIER

LAMBDINS FIELD

MARSHALL BROWNING HOSPITAL

MAST FIELD

MEML HOSP OF CARBONDALE

MEMORIAL HOSPITAL

METROPOLIS MUNI

PINCKNEYVILLE-DU QUOIN

SOLDIER BAR

KEUTERVILLE

LEWISTON

STANLEY

MACKAY

YELLOW PINE

CLARKIA

BOISE

CASCADE

SUN VALLEY

MOSCOW

STANLEY

KETCHUM

CHALLIS

WARREN

REUBENS

ROYALTON

BENTON

QUINCY

CAIRO

CARTHAGE

NAUVOO

SIMPSON

MENDON

GLENDALE

MC CLURE

MARION

SALEM

DU QUOIN

MOUNT VERNON

GRAND TOWER

ANNA

DU QUOIN

COBDEN

HULL

CAIRO

ANNA

DONGOLA

GOREVILLE

CARTHAGE

PAYSON

WOLF LAKE

DU QUOIN

QUINCY

CARBONDALE

CARTHAGE

METROPOLIS

PINCKNEYVILLE

1998–6 I.R.B

STATE

COUNTRY

USA

February 9, 1998

CODE

AIRPORT

CITY

UIN

IL54

IS50

SLO

IS51

07H

8H2

I85

MDH

IS38

0IS7

5H1

58IS

IL61

MWA

38IS

63KS

K78

08KS

K88

9KS8

KS94

KS86

ADT

KS39

KS66

KS28

27KS

RPB

KS24

5KS9

KS35

CNK

KS44

KS53

5K0

KS97

8K0

1KS8

58KS

4KS8

6KS4

KS67

8K6

CNU

52K

SYF

K72

8K8

QUINCY MUNI BALDWIN FIELD

REEDS CREEK LANDING

REND LAKE CONSERVANCY DISTRI

SALEM-LECKRONE

SCHILSON FIELD

SCHNELLE

SEIGFRIED HALFPAP

SHAWNEE COMMUNITY COLLEGE

SOUTHERN ILLINOIS

ST JOSEPH MEMORIAL HOSPITAL

ST MARY HOSPITAL EMERGENCY

THE ADWELL CORPORATION

VA MEDICAL CENTER

VIENNA CORRECTIONAL CENTER

WILLIAMSON COUNTY REGIONAL

WINCHESTER

5-D RANCH

ABILENE MUNI

ALDERSON

ALLEN COUNTY

ALLEN COUNTY HOSPITAL

AMY

ARROW B RANCH

ATWOOD-RAWLINS COUNTY CITY-CO

BALDOCK FARM

BEESLEY FARMS

BELCHER

BELLAMY FARM

BELLEVILLE MUNI

BERKLEY

BLACK

BLOSSER FIELD

BLOSSER MUNI

BOB FALER

BONNER FIELD

BRESSLER FIELD

BROLLIER

BUCKLIN

BUEHLER

BURGER’S VALLEY

BURSCH PRIVATE

BUSSEN

BUTTON

CAWKER CITY

CHANUTE MARTIN JOHNSON

CHARLES E GRUTZMACHER MUNI

CHEYENNE COUNTY MUNI

CHURCHILL

CIMARRON MUNI

QUINCY

AVA

BENTON

SALEM

CARTHAGE

URSA

QUINCY

ULLIN

CARBONDALE/MURPHYS

MURPHYSBORO

QUINCY

MEYER

MARION

GRANTSBURG

MARION

NAUVOO

CLAY CENTER

ABILENE

BENNINGTON

IOLA

MINNEOLA

LEOTI

ATWOOD

DELPHOS

GOVE

BROOKVILLE

GOODLAND

BELLEVILLE

BENNINGTON

MC DONALD

CONCORDIA

ELK CITY

FREDONIA

BIRD CITY

MOSCOW

BUCKLIN

SCOTT CITY

SALINA

BIRD CITY

SHARON SPRINGS

GREAT BEND

CAWKER CITY

CHANUTE

ONAGA

ST FRANCIS

PHILLIPSBURG

CIMARRON

February 9, 1998

STATE

COUNTRY

USA

1998–6 I.R.B.

CODE

AIRPORT

CITY

CYW

UKL

3K8

KS47

K63

7KS5

KS93

K65

DDC

EHA

1K6

9K7

KS69

EMP

74KS

75KS

7KS7

3KS4

FSK

5KS2

18K

1K7

3JC

26K

GCK

K68

57K

KS80

KS91

KS72

9KS7

GBD

5KS4

K58

KS74

HYS

HRU

HLC

1KS7

5KS5

KS33

29K

KS26

KS01

HQG

30K

0KS0

5KS8

KS12

CLAY CENTER MUNI

COFFEY COUNTY

COMANCHE COUNTY

CONVERSE FARM

COUNCIL GROVE MUNI

CROISANT

DICKSON /PVT/

DIGHTON

DODGE CITY REGIONAL

ELKHART-MORTON COUNTY

ELLINWOOD MUNI

ELLSWORTH MUNI

EMMERSON

EMPORIA MUNI

ENSMINGER

ESPLUND FARM

EVANS

EVELEIGH FARMS

FORT SCOTT MUNI

FORTMEYER

FOWLER

FREDONIA

FREEMAN FIELD

GAIL BALLARD MUNICIPAL

GARDEN CITY REGIONAL

GARNETT MUNI

GILMORE

GIRARD DISTRICT HOSPITAL

GODFREY

GRAHAM FARMS

GRAHAM FARMS AUXILIARY

GREAT BEND MUNI

HALL FARMS

HAROLD KRIER FLD

HAYS MEDICAL CENTER

HAYS MUNI

HERINGTON MUNI

HILL CITY MUNI

HITCH FEEDERS II INC.

HOBSON

HOLMES AIRPARK

HOLYROOD MUNI

HORTTOR

HOXIE-SHERIDAN COUNTY

HUGOTON MUNI

INGALLS MUNI

J V RANCH

JACK POORE

JENKINSON

CLAY CENTER

BURLINGTON

COLDWATER

ESKRIDGE

COUNCIL GROVE

HUMBOLDT

MILLER

DIGHTON

DODGE CITY

ELKHART

ELLINWOOD

ELLSWORTH

HAMMOND

EMPORIA

MORAN

MINNEOLA

OAKLEY

ULYSSES

FORT SCOTT

GOODLAND

FOWLER

FREDONIA

JUNCTION CITY

HAVILAND

GARDEN CITY

GARNETT

PLEASANTON

GIRARD

MADISON

HARRIS

GREAT BEND

KANORADO

ASHLAND

HAYS

HERINGTON

HILL CITY

SATANTA

LEOTI

CLAY CENTER

HOLYROOD

BLUE MOUND

HOXIE

HUGOTON

INGALLS

OSAGE CITY

MC DONALD

MEADE

1998–6 I.R.B

STATE

COUNTRY

USA

February 9, 1998

CODE

AIRPORT

CITY

K79

KS77

KS96

33K

KS99

36K

LQR

KS03

1KS3

LBL

K71

38K

KS25

9KS6

MHK

TKO

3K7

FRI

MEJ

KS51

KS56

45K

5KS6

67KS

K17

KS48

8KS0

K61

49KS

KS62

2K7

48K

NRN

OEL

OIN

KS46

K75

K67

KS23

8K7

73KS

PHG

56K

KS04

9K9

76KS

6KS1

7KS8

48KS

JETMORE MUNI

JOHNS

KENNEDY

KINSLEY MUNI

LAFLIN RANCH

LAKIN

LARNED-PAWNEE COUNTY

LENORA MUNI

LEO’S PLACE

LIBERAL MUNI

LINCOLN MUNI

LUCAS

LUNDGREN HEREFORD RANCH

MANHATTAN RGNL

MANKATO

MARK HOARD MEML

MARSHALL AAF

MEADE MUNI

MEITL

MERCY HOSPITAL

MINNEAPOLIS CITY COUNTY

MOLLENKAMP FIELD

MONTEZUMA COOP

MONTEZUMA MUNICIPAL

MOORE FIELD

MORGAN FARMS

MORITZ MEMORIAL

N&N

NATIONAL

NEODESHA MUNI

NESS CITY MUNI

NORTON MUNI

OAKLEY MUNI

OBERLIN MUNI

OLSON FIELD

OSBORNE MUNI

OSWEGO MUNI

OVERMILLER

PAUL WINDLE MUNI

PHILIP RANCH

PHILLIPSBURG MUNI

PLAINS MUNI

PLAINVILLE ARPK

PRICHARD AIRSTRIP

PRIMA

QUINTER AIR STRIP

R & D AERIAL SPRAYING

R F ROESNER

JETMORE

JOHNSON

MINNEOLA

KINSLEY

OLSBURG

LAKIN

LARNED

LENORA

RILEY

LIBERAL

LINCOLN

LUCAS

BIG BOW

GOVE

MANHATTAN

MANKATO

LEOTI

FORT RILEY(JUNCTIO

MEADE

DRESDEN

FORT SCOTT

MINNEAPOLIS

LEOTI

MONTEZUMA

BYERS

ULYSSES

BELOIT

MANHATTAN

GAS

NEODESHA

NESS CITY

NORTON

OAKLEY

OBERLIN

ERIE

OSBORNE

OSWEGO

SMITH CENTER

GREENSBURG

HAYS

PHILLIPSBURG

PLAINS

PLAINVILLE

ENTERPRISE

SCOTT CITY

QUINTER

OBERLIN

SALINA

February 9, 1998

STATE

COUNTRY

USA

1998–6 I.R.B.

CODE

AIRPORT

CITY

KS55

3KS8

GLD

46K

56KS

9KS4

KS29

K94

RSL

SLN

1K9

19KS

TQK

62K

16KS

CBK

32K

KS17

6KS7

15KS

1KS6

43KS

K82

42K

KS09

3KS6

2K3

KS73

6KS2

KS07

65K

KS92

KS87

3K3

17KS

9K3

4KS6

7KS1

5K2

PPF

ULS

KS05

2KS8

6KS3

H31

69K

K38

36KS

KS49

R J C FARMS INC

REED-WILSONTON

RENNER FLD /GOODLAND MUNI/

REXFORD

ROBINSON

ROSE PORT

RUCKER BURDETT

RUSH COUNTY

RUSSELL MUNI

SALINA MUNI

SATANTA MUNI

SCHULTZ FIELD

SCOTT CITY MUNI

SENECA MUNI

SENG

SHALTZ FIELD

SHORE

SHUPE

SHUTE

SICKLER AIRSTRIP

SILERS PLANE VALLEY

SMITH

SMITH CENTER MUNI

SMITH FIELD

SOLOMON VALLEY AIRPARK

ST MARY HOSPITAL

STANTON COUNTY MUNI

STECKLEIN OIL COMPANY

STEVENSON PRIVATE

STOCKTON MUNI

SUBLETTE FLYING CLUB

SUNSHINE RANCH

SUPREME FEEDERS

SYRACUSE-HAMILTON COUNTY MUNI

TEVIS

THIELEN

THOMSEN FIELD

TREGO WAKEENEY

TRIBUNE MUNI

TRI-CITY

ULYSSES

VAN PAK

VONADA

WALKER STRIP

WALTER A SWALLEY AIRPARK

WAMEGO MUNI

WASHINGTON COUNTY MEMORIAL

WHITE FARMS

WILKENS

FRIEND

ALTAMONT

GOODLAND

MONTEZUMA

GARDEN CITY

IONIA

BURDETT

LA CROSSE

RUSSELL

SALINA

SATANTA

CHANUTE

SCOTT CITY

SENECA

GARDEN CITY

COLBY

JOHNSON

ASHLAND

LEBANON

EMPORIA

SALINA

MANHATTAN

SMITH CENTER

MACKSVILLE

MINNEAPOLIS

MANHATTAN

JOHNSON

HAYS

SELDEN

STOCKTON

SUBLETTE

MANHATTAN

LIBERAL

SYRACUSE

MELVERN

DORRANCE

HARTFORD

WAKEENEY

TRIBUNE

PARSONS

ULYSSES

PRAIRIE VIEW

SYLVAN GROVE

SHARON SPRINGS

BAXTER SPRINGS

WAMEGO

WASHINGTON

GALESBURG

HEALY

1998–6 I.R.B

STATE

COUNTRY

USA

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

9K1

K86

31K

KS02

25KS

8K5

KS41

PAH

KY28

KY45

0KY7

I96

KY44

KY06

KY29

1M7

KY36

KY55

JKL

M34

K45

CEY

1M9

KY01

KY20

KY18

M25

2I2

3I6

7K0

KY42

KY16

K24

0KY8

44I

KY74

EKQ

KY30

K20

KY25

ESF

AEX

LA29

18LA

99R

8LA5

L40

5LA6

9LA5

WILROADS GARDENS

WILSON

WOMACK

WRIGHT INTL

WYRILL FARMING-LEASING INC

YATES CENTER

ZIGGY CARLINE

BARKLEY REGIONAL

BRANDON AIRDROME

CLINTON COUNTY HOSPITAL

CLINTON-HICKMAN COUNTY

COLUMBIA-ADAIR CO.

DUFF

FALCON

FARRINGTON AIRPARK

FULTON

HOKE

HUTSON

JULIAN CARROLL

KENTUCKY DAM STATE PARK

KUTTAWA HARBOR

KYLE-OAKLEY FIELD

LAKE BARKLEY STATE PARK

LOURDES HOSPITAL

LOWE

MARSHALL COUNTY HOSPITAL

MAYFIELD GRAVES COUNTY

OLIVE HILL-SELLERS’ FIELD

PAINTSVILLE-PRESTONSBURG-COMB

PIKE COUNTY-HATCHER FIELD

PIRATES COVE

PRAISE GOD

RUSSELL COUNTY

SKY

SPRING CREEK

TERRY FIELD

WAYNE COUNTY

WAYNE COUNTY HOSPITAL

WENDELL H FORD

WESTERN BAPTIST HOSPITAL

ALEXANDRIA ESLER REGIONAL

ALEXANDRIA INTL

BYRD MEMORIAL HOSPITAL

CAMP BEAUREGARD ARMY NATIONA

CHANDLER

CHEVRON SOUTHPASS TANK BATTE

COLFAX

E-8 TANK BATTERY

HUEY P LONG REGIONAL MEDICAL

DODGE CITY

WILSON

IOLA

KANORADO

KIRWIN

YATES CENTER

GIRARD

PADUCAH

MURRAY

ALBANY

CLINTON

COLUMBIA

CHAVIES

JACKSON

PADUCAH

FULTON

MURRAY

JACKSON

GILBERTSVILLE

KUTTAWA

MURRAY

CADIZ

PADUCAH

CADIZ

BENTON

MAYFIELD

OLIVE HILL

PAINTSVILLE

PIKEVILLE

BENTON

CARTER

JAMESTOWN

MANCHESTER

ALBANY

CUNNINGHAM

MONTICELLO

HAZARD

PADUCAH

ALEXANDRIA

LEESVILLE

PINEVILLE

ALEXANDRIA

VENICE

COLFAX

VENICE

PINEVILLE

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

LA24

9LA6

POE

LA34

LS27

70LA

7LA7

53LA

8LA3

LA62

95LA

LA82

LA98

2MD0

1N5

MD57

5MD7

4MD1

4MD3

6MD8

2MD4

W02

2MD3

5MD5

2G4

3MD2

CBE

2MD8

3MD3

MD53

2MD5

1W3

MD99

MD89

OXB

MD88

MD07

SBY

MD35

4MD2

ME05

ME53

CAR

ME18

ME19

ME50

EPM

ME06

HUL

LEESVILLE

PINEVILLE MUNI

POLK AAF

POLLOCK MUNICIPAL

RAPIDES GENERAL HOSPITAL

ROLAND

ROMERE PASS

SHELL CENTRAL FACILITIES

SHELL CENTRAL FACILITIES E B

ST FRANCIS CABRINI HOSPITAL

TROOP E

VA MEDICAL CENTER

WEST BAY

ANDERSON FARM

BENNETT

BEVERLY

BLUEMEL FIELD

BUNTING’S FIELD

CAREY FIELD

DAVIS AIRSTRIP

ENNIS AERODROME

FAIR’S

FINCH

FLYING W

GARRETT COUNTY

GARRETT COUNTY MEMORIAL HOSP

GREATER CUMBERLAND REGIONAL

GREATER GORTNER

HOOPERS

MAC KINNIS

MEMORIAL HOSPITAL OF CUMBERL

MEXICO FARMS

MORAN FIELD

MURPHY

OCEAN CITY MUNI

PGH MEDICAL CENTER

SACRED HEART HOSPITAL

SALISBURY-OCEAN CITY WICOMICO

SPRING HILL

WARD’S

ALLEN ST PETER MEMORIAL

ASHLAND

CARIBOU MUNI

CHESUNCOOK FORESTRY DISTRICT

CLAYTON LAKE STRIP

CROSS LAKE

EASTPORT MUNI

FLYING ED

HOULTON INTL

LEESVILLE

PINEVILLE

FORT POLK

POLLOCK

ALEXANDRIA

HINESTON

VENICE

ALEXANDRIA

VENICE

MARION

SALISBURY

POCOMOKE CITY

PRINCESS ANNE

BERLIN

BISHOPVILLE

PITTSVILLE

SALISBURY

POCOMOKE CITY

PRINCESS ANNE

OAKLAND

CUMBERLAND

OAKLAND

OCEAN CITY

SALISBURY

CUMBERLAND

WESTERNPORT

POCOMOKE CITY

OCEAN CITY

SALISBURY

CUMBERLAND

SALISBURY

HEBRON

OAKLAND

PORTAGE

ASHLAND

CARIBOU

CHESUNCOOK

CLAYTON LAKE

SINCLAIR

EASTPORT

CHARLOTTE

HOULTON

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

ME04

92B

65B

ME38

60B

ME93

ME88

59B

FVE

83B

PQI

39B

87B

ME15

M57

8B0

ME21

ME81

ME72

85B

ME25

05B

ME82

ME77

5Y1

APN

1MI0

8MI7

6Y1

6Y4

Y15

CIU

MI93

ESC

MI98

Y66

0MI7

MI94

IMT

3Y9

IWD

Y98

33MI

0MI5

5Y7

5Y0

Y95

CMX

4Y2

ILCO LANDING AREA

LONG LAKE

LUBEC MUNI

MARS HILL

MOOSE RIVER

MORRILL AIRPARK

MORRISON’S

NEWTON FIELD

NORTHERN AROOSTOOK REGIONAL

NORTHERN MAINE REGIONAL

NORTHERN MAINE REGIONAL ARPT

NUGENT CHAMBERLAIN LAKE

PORTAGE LAKE MUNI

RAMSDELL FIELD

RANGELEY LAKE

RANGELEY MUNI

RED PINE GROVE LANDING AREA

ROGERS

SEBOOMOOK FORESTRY DISTRICT

SHIN POND

SUNRISE FARMS

VAN BUREN

VANCEBORO

WHEELABRATOR-SHERMAN

ALBERT J LINDBERG

ALPENA COUNTY REGIONAL

ASHMAN ISLAND

BASS LAKE

BOIS BLANC

BONNIE FIELD

CHEBOYGAN CITY-COUNTY

CHIPPEWA COUNTY INTL

CIRCLE T RANCH

DELTA COUNTY

DOWD FIELD

DRUMMOND ISLAND

EDWARD F JOHNSON

FONTECCHIO

FORD

FRANKLIN’S

GOGEBIC-IRON COUNTY

GRAND MARAIS

GREAT LAKES

GROGNET FLYING SERVICE

HANLEY FIELD

HARRISVILLE

HILLMAN

HOUGHTON COUNTY MEMORIAL

HUBER

CLAYTON LAKE

SINCLAIR

LUBEC

MARS HILL

JACKMAN

VAN BUREN

PERRY

JACKMAN

FRENCHVILLE

PRESQUE ISLE

CHESUNCOOK

PORTAGE LAKE

CUTLER

RANGELEY

CLAYTON LAKE

PRESQUE ISLE

PITTSTON FARM

PATTEN

FORT KENT

VAN BUREN

VANCEBORO

SHERMAN STATION

HESSEL

ALPENA

DRUMMOND ISLAND

STEUBEN

POINTE AUX PINS

ROCK

CHEBOYGAN

SAULT STE MARIE

CURRAN

ESCANABA

FIBRE

DRUMMOND ISLAND

ISHPEMING

E KINGSFORD

IRON MOUNTAIN/KING

BARBEAU

IRONWOOD

GRAND MARAIS

SAGOLA

HOUGHTON

MUNISING

HARRISVILLE

HILLMAN

HANCOCK

CRYSTAL FALLS

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

50D

Y96

0MI4

MI92

ERY

83D

MCD

MQT

3MI9

1MI1

RXW

OGM

PZQ

6Y9

1MI4

MI03

1MI6

Y62

SAW

ISQ

1MI9

Y73

1MI8

9C9

0MI6

MN04

MY49

52MN

AQP

MN50

MY55

MN84

7Y3

7Y4

72MN

MN18

7Y6

BDE

BJI

BBB

9Y8

7Y9

85D

M69

SBU

MN03

9Y0

BRD

MY03

IRON COUNTY

LEO E. GOETZ COUNTY

LESTERSON FIELD

LILIENTHAL

LUCE COUNTY

MACKINAC COUNTY

MACKINAC ISLAND

MARQUETTE COUNTY

NESS LANDING

NIKKILA FARMS

NRC

ONTONAGON COUNTY

PRESQUE ISLE COUNTY

PRICKETT-GROOMS FLD

RAMSY FARM

READ

ROSEDALE

SAULT STE MARIE MUNI/SANDERSO

SAWYER

SCHOOLCRAFT COUNTY

SOUTHFORK

STAMBAUGH

VLACHOS ACRES

W GLADSTONE

YOUNG’S

AGGIES LANDING

ANDERSON

ANDERSON FIELD

APPLETON MUNI

ARTHUR FIELD

B.I.R.

BACHAND

BACKUS MUNI

BAGLEY MUNI

BARDWELL AIRSTRIP

BARRETT

BAUDETTE FLYING SERVICE

BAUDETTE INTL

BEMIDJI-BELTRAMI COUNTY

BENSON MUNI

BERGEMANN

BIG FALLS MUNI

BIGFORK MUNI

BIRCH LAKE

BLUE EARTH MUNI

BOLDUC

BOWSTRING

BRAINERD-CROW WING CO REGIONA

BRAUN’S

CRYSTAL FALLS

ONAWAY

GWINN

IRON MOUNTAIN

NEWBERRY

ST IGNACE

MACKINAC ISLAND

MARQUETTE

RAPID RIVER

MASS

WATERSMEET

ONTONAGON

ROGERS CITY

SIDNAW

PERRONVILLE

CURTIS

SAULT STE MARIE

GWINN

MANISTIQUE

MARQUETTE

STAMBAUGH

HUBBARD

GLADSTONE

HULBERT

ALEXANDRIA

BEAR RIVER

KENNEDY

APPLETON

GATZKE

BRAINERD

OKLEE

BACKUS

BAGLEY

CLEARBROOK

BRAINERD

BAUDETTE

BEMIDJI

BENSON

GARDEN CITY

BIG FALLS

BIGFORK

DEERWOOD

BLUE EARTH

BIGFORK

DEER RIVER

BRAINERD

SLEEPY EYE

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

D16

6D1

6MN2

4MN7

MN36

MY88

AXN

MN93

38MN

5MN9

6MN1

8Y5

MY54

MY91

9Y2

12MN

Y63

46MN

MN88

87MN

81MN

2MN9

FRM

MY24

INL

MY57

74MN

60MN

48B

GHW

1G2

02Y

MN64

78MN

HCO

MY22

04MN

05Y

06Y

18MN

5MN2

MN16

MY58

3MN3

MN83

MY72

MN60

MN17

MJQ

BREEZY POINT

BROOTEN MUNI

BROWN’S PRIVATE

BURK

BURNS LAKE

CARY

CHANDLER FIELD

CHANDLER PERSONAL USE

CHANLIN FIELD

CHUCK WEST MEMORIAL

CLARISSA MUNI

CLOVERLEAF-EAST BEMIDJI

DOUGLAS COUNTY HOSPITAL

EAST GULL LAKE

EASTMAN

ELBOW LAKE MUNI

ELMER

EMPIRE VALLEY

ERICKSON

EWEN LANDING FIELD

F. DILLENBURG

FAIRMONT MUNI

FALK PRIVATE

FALLS INTL

FEDOR

FRISCH PERSONAL

FUHR FLYING SVC

GIRL LAKE

GLENWOOD MUNI

GRANITE FALLS MUNI

GREENBUSH MUNI

H REDER FLD

HAGENS PRIVATE

HALLOCK MUNI

HAZELGLADE RESORT

HELBLAD

HENNING MUNI

HERMAN MUNI

HINES FARM

HOILAND FIELD

HOLMES PRIVATE AIRFIELD

HOME-BASE

HONKER FLATS

INTERNATIONAL FALLS MEMORIAL

ISLE PRIVATE

ITZEN AIR STRIP

JACKSON FIELD

JACKSON MUNI

PEQUOT LAKES

BROOTEN

HANCOCK

AMBOY

MARCELL

PARK RAPIDS

ALEXANDRIA

RANDALL

BEMIDJI

MIDDLE RIVER

EVANSVILLE

CLARISSA

BEMIDJI

ALEXANDRIA

EAST GULL LAKE

LAKE HUBERT

ELBOW LAKE

EVANSVILLE

PAYNESVILLE

ROOSEVELT

JEFFERS

FOLEY

FAIRMONT

PARK RAPIDS

INTERNATIONAL FALL

HOLDINGFORD

DUMONT

SEAFORTH

LONGVILLE

GLENWOOD

GRANITE FALLS

GREENBUSH

LAKEFIELD

GATZKE

HALLOCK

WAHKON

KELLIHER

HENNING

HERMAN

MOTLEY

BAGLEY

BRAINERD

HOLLOWAY

MIDDLE RIVER

INTERNATIONAL FALL

ISLE

HERMAN

BRAINERD

JACKSON

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

7MN6

7MN0

MY68

MN05

00Y

23D

MY15

77MN

MY04

10Y

5MN7

LXL

13Y

D33

MN11

56MN

4MN3

MN28

DXX

M14

MML

MY42

MN57

MN94

9Y9

96M

MN13

MVE

22Y

MOX

23Y

27D

4MN8

51Y

5C3

24Y

25Y

59MN

MY66

43Y

72Y

Y39

ORB

VVV

67MN

0MN5

PKD

79MN

0MN4

JOHNSON

JOHNSON PRIVATE

JOHNSONS AERO REPAIR

JORDAN

KAPAUN-WILSON FIELD

KARLSTAD MUNI

KASTANEK

KLAMAR FIELD

KOCH’S PERSONAL FIELD

LAKE BRONSON

LINDEY’S LANDING

LITTLE FALLS-MORRISON COUNTY

LITTLEFORK MUNI/HANOVER

LONGVILLE MUNI

LORENZ

LOTHERT’S FARM STRIP

LUKES PERSONAL USE

LUX STRIP

MADISON-LAC QUI PARLE COUNTY

MAL’S/SERPENT LAKE/

MARSHALL MUNI-RYAN FIELD

MATHIS

MAURICE SUGDEN FLYING SVC PV

MILLE LACS

MILLE LACS LAKE

MOBERG AIR BASE

MONTEVIDEO-CHIPPEWA COUNTY

MOREY’S

MORRIS MUNI

MURDOCK MUNI

MYERS FIELD

NAMAKAN

NARY NATIONAL-SHEFLAND FIELD

NEVIS

NEW YORK MILLS MUNI

NORRIS LANDING STRIP

NORTH STAR RANCH

NORTHOME MUNI

NORTHWEST ANGLE

OLIVIA REGIONAL

ORR REGIONAL

ORTONVILLE MUNI-MARTINSON

PAGEL’S FIELD

PANKRATZ

PARK RAPIDS MUNI

PAUL FIELD

PAUL’S

ARGYLE

SACRED HEART

WHEATON

BEMIDJI

GRACEVILLE

KARLSTAD

PIERZ

GATZKE

TAUNTON

LAKE BRONSON

DEERWOOD

LITTLE FALLS

LITTLEFORK

LONGVILLE

BENSON

MORTON

HALLOCK

COSMOS

MADISON

DEERWOOD

MARSHALL

GONVICK

HALLOCK

ONAMIA

GARRISON

BEMIDJI

MONTEVIDEO

MOTLEY

MORRIS

MURDOCK

CANBY

PEQUOT LAKES

RAY

NARY

NEVIS

NEW YORK MILLS

ROOSEVELT

ONAMIA

NORTHOME

WARROAD

OLIVIA

ORR

ORTONVILLE

ATWATER

SPRINGFIELD

PARK RAPIDS

GATZKE

NISSWA

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

73MN

2D9

2MN5

PWC

48Y

MN06

RYM

RWF

52Y

5MN8

MY01

MN12

MY32

ROX

MY80

MY83

D39

90MN

MY19

CDD

8MN4

41MN

MY00

4MN0

MN86

Y58

MN73

MN70

D42

JYG

MN53

SAZ

D32

D41

MY17

MN85

TVF

14Y

9MN9

MN26

40MN

MN78

MY62

MN14

09MN

64Y

Y49

D37

RRT

PAYNES

PAYNESVILLE MUNI

PELICAN LAKE

PINE RIVER REGIONAL

PINEY PINECREEK BORDER

PULKRABEK PVT LNDG FLD

RAY S MILLER AAF (NG)

REDWOOD FALLS MUNI

REMER MUNI

RICK MATHIAS PRIVATE

ROAN

ROBCO

ROSACKER’S NR 2

ROSEAU MUNI

ROSENBERG

SAFE AIR

SAUK CENTRE MUNI

SCHMIDT PRIVATE

SCHWENK

SCOTTS

SETHNEY PERSONAL

SHANNON FIELD

SIEG’S FARM

SKALICKY AIRSTRIP

SKY MANOR AERO ESTATES

SLEEPY EYE MUNI

SNELL’S

SPRINGFIELD HOSPITAL

SPRINGFIELD MUNI

ST JAMES MUNI

STANLEY FLD

STAPLES MUNI

STARBUCK MUNI

STEPHEN MUNI

SWANSON PVT

SWIDERSKI FIELD

THIEF RIVER FALLS REGIONAL

TODD FIELD

TOFTE

TRI-COUNTY

TURNER FIELD

TURTLE LAKE

ULTRAFLYTE, INC

UNITED HOSPITAL DISTRICT

W JOHNSON FIELD

WADENA MUNI

WALKER MUNI

WARREN MUNI

WARROAD INTL-SWEDE CARLSON

DEGRAFF

PAYNESVILLE

ORR

PINE RIVER

PINECREEK

ANGUS

CAMP RIPLEY

REDWOOD FALLS

REMER

DUMONT

WARREN

LAPORTE

DEERWOOD

ROSEAU

CEYLON

LONGVILLE

SAUK CENTRE

VESTA

MURDOCK

CRANE LAKE

DEERWOOD

CLINTON

TRUMAN

ALBANY

PARK RAPIDS

SLEEPY EYE

MARCELL

SPRINGFIELD

ST JAMES

GRACEVILLE

STAPLES

STARBUCK

STEPHEN

GOODRIDGE

ONAMIA

THIEF RIVER FALLS

LONG PRAIRIE

TOFTE

WADENA

BINGHAM LAKE

BEMIDJI

JENKINS

BLUE EARTH

HAZEL RUN

WADENA

WALKER

WARREN

WARROAD

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

D44

ETH

9MN8

ILL

MWM

2MN1

50MN

5MO6

15MO

MO07

MU17

81MO

MU55

75K

7MO2

MO47

91MO

86MO

6MO8

MU04

MO75

36MO

34M

CGI

MU64

61MO

M05

MO74

GLY

COU

EIW

MU38

34MO

38M

68MO

DXE

13MO

X33

1MO6

MO81

MO54

0MU0

9MO9

MU36

H79

FTT

57MO

79MO

12MO

WASKISH MUNI

WHEATON MUNI

WHISKEY LAKE

WILLMAR MUNI-JOHN L RICE FIELD

WINDOM MUNI

WINTER STRIP

ZIMMERMAN

APACHE FLATS

APPLEGATE

BAGNELL

BALCER AERO SOUTH

BATES COUNTY HOSPITAL

BAUER PGI

BETHANY MEMORIAL

BEVILL

BOLLINGER-CRASS MEMORIAL

BOONE HOSPITAL CENTER

BOTHWELL REGIONAL HEALTH CEN

BRAZEALE FARM

BROADWATER

BROWNSBERGER

BUELL

CAMPBELL MUNI

CAPE GIRARDEAU REGIONAL

CAPITAL REGION MEDICAL CENTER

CARL ENSOR

CARUTHERSVILLE MEMORIAL

CEDAR CREEK

CLINTON MEMORIAL

COLUMBIA REGIONAL

COUNTY MEMORIAL

COWGILL-ROEMER

CYANAMID-HANNIBAL

DAVIS AIR RANCH

DEXTER MEMORIAL HOSPITAL

DEXTER MUNI

DOMEYER

DONIPHAN MUNICIPAL

DOUBLE S RANCH

DOVE AIRSTRIP

DUDLEY

EAGLE FIELD

EAGLE LODGE

EAGLE’S ROOST

ELDON MODEL AIRPARK

ELTON HENSLEY MEMORIAL

FABICK TWO

FARIES FIELD

FERGUSON FARMS

WASKISH

WHEATON

BRANDON

WILLMAR

WINDOM

GLUEK

HERMAN

RICH HILL

QUEEN CITY

LAKE OZARK

JEFFERSON CITY

BUTLER

APPLETON CITY

BETHANY

PHILADELPHIA

VAN BUREN

COLUMBIA

SEDALIA

PARIS

MALDEN

MONTROSE

PERRY

CAMPBELL

CAPE GIRARDEAU

JEFFERSON CITY

GRAINVILLE

CARUTHERSVILLE

COLUMBIA

CLINTON

COLUMBIA

NEW MADRID

MILAN

HANNIBAL

POPLAR BLUFF

DEXTER

LENOX

DONIPHAN

GRANDIN

BISMARCK

DUDLEY

ELLINGTON

SUMNER

BAGNEL

ELDON

FULTON

SIKESTON

WILLIAMSVILLE

WINDSOR

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

0MO0

MO88

9MO2

76MU

MO72

TBN

H88

MU54

BZK

90MO

51MO

M85

K04

0MO6

HAE

0MU3

7L7

MU33

MU34

MO67

53MO

MO57

69MO

MO62

1MO7

M48

MO82

88MO

2MO6

5MO1

JEF

VER

0MO5

MO05

TKX

IRK

OMU9

MU40

AIZ

6M6

MO11

48MO

MU29

MO04

K89

MU15

MAW

6K1

MHL

FERROS RANCH-AERO

FEUTZ

FITZGIBBON HOSPITAL

FLOBEC

FLYING ‘J’ RANCH

FORNEY AAF

FREDERICKTOWN REGIONAL

GENERAL JOHN J PERSHING MEML

GENERAL JOHN J. PERSHING MEML

GEORGE/BUD/CHURCH MEMORIAL H

GEORGER FARMS

GIDEON MEMORIAL

HAERR FIELD

HALL

HANNIBAL MUNI

HANNIBAL REGIONAL HOSPITAL

HARBOUR

HARRISON

HAVEN WOOD

HAYES FIELD

HELP

HENDERSON MOUNDS E B G

HESS-MCKEOWN

HIBBS FARM

HINES

HOUSTON MEMORIAL

HOWARD

HOWELL VALLEY

HUNZIKER

IRONS

JEFFERSON CITY MEML

JESSE VIERTEL MEMORIAL

JOE D LEWIS

KAHOKA MUNI

KENNETT MEMORIAL

KIRKSVILLE REGIONAL

KOLLMEYER

LAKE VILLAGE

LEE C FINE MEMORIAL

LEWIS COUNTY REGIONAL

LINCOLN MUNI

LIONS EMERGENCY EVAC

LUCY LEE HOSPITAL

LYELL

MACON-FOWER MEML

MADISON MEMORIAL

MALDEN MUNI

MARCELINE MUNI

MARSHALL MEML MUNI

CLINTON

HATTON

MARSHALL

MOBERLY

VAN BUREN

FORT LEONARD WOOD

FREDERICKTOWN

BROOKFIELD

CLINTON

ADVANCE

GIDEON

TAYLOR

EDINA

HANNIBAL

GRAVOIS MILLS

HURDLAND

ROUND SPRING

POPLAR BLUFF

ZALMA

EAST PRAIRIE

HIGBEE

SHERIDAN

GORIN

HOUSTON

GORIN

WEST PLAINS

HURDLAND

MOBERLY

JEFFERSON CITY

BOONVILLE

EDINA

KAHOKA

KENNETT

KIRKSVILLE

PILOT GROVE

PARIS

KAISER/LAKE OZARK

MONTICELLO

LINCOLN

CALIFORNIA

POPLAR BLUFF

HUNNEWELL

MACON

FREDERICKTOWN

MALDEN

MARCELINE

MARSHALL

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

74K

MO16

H41

M28

CHQ

MU45

K52

K18

MNF

MO45

K43

MU47

4MO2

5MO9

23MO

MBY

50MO

7MO9

39M

6MO5

75MU

06K

32MO

80K

MO27

MU25

POF

87G

0MU8

MO32

1MU3

MO96

94MO

MU96

5MO4

MU49

MU50

K07

VIH

MO73

3VS

K33

MO40

MU00

95MO

4MO3

DMO

MO09

6K2

MEADOWS

MEMPHIS MEMORIAL

MEXICO MEMORIAL

MID CONTINENT

MISSISSIPPI COUNTY

MISSOURI DELTA

MONROE CITY REGIONAL

MORGAN

MOUNTAIN VIEW

MUD HARBOR

MUNICIPAL

NEMO COAL CO

NEWCOMB HEREFORD RANCH

OAK RIDGE FARMS

OERKE ENTERPRISES

OMAR N BRADLEY

OZARKS MEDICAL CENTER

PALMER

PENMAN

PERRY COUNTY MEMORIAL HOSPITAL

PERSHING REGIONAL HEALTH CENTER

PHILLIPS

PHILLIPS FLD

PIEDMONT MUNI

PINEY BEND

POPLAR BLUFF MUNICIPAL

PORTAGEVILLE COMMUNITY

PRINCE

PRINCETON-KAUFFMAN MEMORIAL

PUTNAM COUNTY MEMORIAL HOSPITAL

RAY JOHNSON INC

RAY’S ROOST

REFUELING PAD

REYNOLDS COUNTY MEMORIAL HOSP.

RILEY BRANCUS RANCH

RILEY HOUSE

ROLLA DOWNTOWN

ROLLA NATIONAL

ROLLING SHOALS FARM

ROY OTTEN MEMORIAL AIRFIELD

SALEM MEMORIAL

SALEM MEMORIAL HOSPITAL

SAMUEL L. CLEMENS MEML

SCHLEMMER

SCHNEIDER FIELD

SEDALIA MEMORIAL

SHARPE FARMS

SHELBY COUNTY

BETHANY

MEMPHIS

MEXICO

HAYTI

CHARLESTON

SIKESTON

MONROE CITY

ROLLA

MOUNTAIN VIEW

SUNRISE BEACH

UNIONVILLE

CAIRO

LANCASTER

NEW BOSTON

BUTLER

MOBERLY

WEST PLAINS

PLEVNA

PORTAGEVILLE

PERRYVILLE

MARCELINE

LEWISTOWN

FREDERICKTOWN

CALIFORNIA

PIEDMONT

HOUSTON

POPLAR BLUFF

PORTAGEVILLE

MILLERSVILLE

PRINCETON

UNIONVILLE

CENTERVILLE

WEST PLAINS

COLUMBIA

ELLINGTON

HUNTSVILLE

MOBERLY

ROLLA

ROLLA/VICHY

WILLIAMSVILLE

VERSAILLES

SALEM

PARIS

LADDONIA

LA PLATA

SEDALIA

LEWISTOWN

SHELBYVILLE

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

1MO8

SIK

MO79

73MU

9K5

0MU4

MU10

M67

MU87

78MO

MO78

MU32

MU48

MU86

MU44

42M

TRX

MO13

MU53

MU37

K42

MO58

UNO

MU23

MO83

93K

1H5

MO53

7MO1

MS08

9M4

MS32

M64

MS44

MS01

8M1

04M

0MS8

M56

23M

RNV

CBM

1MS8

UBS

MS37

MS15

09X

MS18

M68

SHERLOCK FIELD

SIKESTON MEML MUNI

SKY RANCH II

SKY-GO FARMS

SLATER MEMORIAL

SLAUGHTER

SOUTHEAST MO HOSPITAL

ST FRANCIS HOSPITAL

ST MARY’S HEALTH CENTER

STAGGS

STICKLE CATTLE FARMS

SUGAR BRANCH

SUNBURST RANCH

TAUS RIVER RANCH

TEXAS COUNTY MEML HOSPITAL

THAYER MEMORIAL

TRENTON MUNI

TWIN CITY AIRPARK

TWIN RIVERS REGIONAL MEDICAL

UNIVERSITY HOSPITALS & CLINI

VIBURNUM

WALDEMER FLYING W RANCH

WEST PLAINS MUNI

WHITE CLOUD FLYING FIELD

WIDMARK

WILEYS AIR STRIP

WILLOW SPRINGS MEMORIAL

WINDSOR MUNI

WOOD ACRES

ABIDE AIRPARK

ACKERMAN CHOCTAW COUNTY

ANDERSONS HOSPITAL

BALL

BELL

BOLIVAR COUNTY HOSPITAL

BOONEVILLE/BALDWYN

CALHOUN COUNTY

CATFISH POINT

CHRISTMAS

CLARKE COUNTY

CLEVELAND MUNI

COLUMBUS AFB

COLUMBUS AFB AUX FIELD

COLUMBUS-LOWNDES COUNTY

COTTONWING

COUNTRY CLUB

DELTA REGIONAL MEDICAL CENTER

DILWORTH

DORR FIELD

GRAVOIS MILLS

SIKESTON

BELLEVIEW

FULTON

SLATER

MARCELINE

CAPE GIRARDEAU

JEFFERSON CITY

EWING

BELLE

COLUMBIA

GAINESVILLE

HOUSTON

THAYER

TRENTON

MARBLE HILL

KENNETT

COLUMBIA

VIBURNUM

FAIRDEALING

WEST PLAINS

COLUMBIA

GREEN CITY

GORIN

WILLOW SPRINGS

WINDSOR

PERRY

GREENVILLE

ACKERMAN

MERIDIAN

EGYPT

WINTERVILLE

CLEVELAND

BOONEVILLE/BALDWYN

PITTSBORO

BENOIT

SHELBY

QUITMAN

CLEVELAND

COLUMBUS

SHUQUALAK

COLUMBUS

SHAW

GREENVILLE

CORINTH

MERIGOLD

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

06M

MS38

MS41

11M

STF

MS09

MS56

GTR

GWO

MS16

GNF

HEZ

MS80

MS33

29M

M44

MS25

IDL

15M

NJW

MEI

2MS9

MS68

MS77

MS21

21M

0MS5

LMS

20M

MS26

MS29

M83

NMM

GLH

M40

MS22

MS20

5A4

M51

22M

MS92

MS70

CRX

M37

MS63

MS73

0MS9

MS85

2MS8

EUPORA

FLAUTT

FLYING Y SERVICE

FULTON-ITAWAMBA COUNTY

GEORGE M BRYAN

GLIDWELL FLYING SERVICE

GMH

GOLDEN TRIANGLE REGIONAL

GREENWOOD-LEFLORE

GREENWOOD-LEFLORE HOSPITAL

GRENADA MUNI

HARDY-ANDERS FIELD NATCHEZ-AD

HASTING AIRPARK

HOBBS

HOPPER FIELD

HOUSTON MUNI

HUNTLEY

INDIANOLA MUNI

IUKA

JOE WILLIAMS NOLF

KEY FIELD

KIMMEL LAND & CATTLE

LAMB’S FIELD

LANG FLYING SERVICE

LESTER FIELD

LEUTH FLYING SERVICE

LEWIS AIR SERVICE

LOUISVILLE WINSTON COUNTY

MACON MUNI

MAGNOLIA HOSPITAL

MANTACHIE

MCCHAREN FIELD

MERIDIAN NAS /MC CAIN FIELD/

MID DELTA REGL

MONROE COUNTY

MURPHEY FLYING SERVICE

NEWELL FLYING SERVICE

OKOLONA MUNI-RICHARD STOVALL

OKTIBBEHA

PONTOTOC COUNTY

PURVIS FIELD

RAINBOW FIELD

ROSCOE TURNER

RULEVILLE-DREW

RYE FIELD

SEGARS

SHENANDOAH VALLEY FARMS

SKELTON

SPENCER FIELD

EUPORA

SWAN LAKE

TUTWILER

FULTON

STARKVILLE

ALLIGATOR

AMORY

COLUMBUS/W POINT/S

GREENWOOD

GRENADA

NATCHEZ

BRUCE

MOORHEAD

STEENS

HOUSTON

LELAND

INDIANOLA

IUKA

MERIDIAN

HOUSTON

MANTACHIE

INVERNESS

OKOLONA

LELAND

LOUISVILLE

MACON

CORINTH

MANTACHIE

WEST POINT

MERIDIAN

GREENVILLE

ABERDEEN/AMORY

ITTA BENA

INVERNESS

OKOLONA

STARKVILLE

PONTOTOC

ELLISVILLE

CALHOUN CITY

CORINTH

DREW

SMITHVILLE

IUKA

HOUSTON

SHAW

GRENADA

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

3A8

1MS0

MS27

2MS2

2MS3

2MS4

2MS5

01M

16N

TUP

MS76

26M

02M

5A6

BHK

MT24

3V7

S85

3U3

BDX

MT45

MT31

4U6

6U0

M46

CTB

GDV

4U9

DLN

S71

97M

MT11

5U6

MT09

U09

MLS

MT59

GSG

48S

HVR

4U4

6U5

6U6

6U8

MT20

6U3

MT90

MT14

JDN

STINSON FIELD MUNI

TAPLEY

TATE

TGP STATION 54

TGP STATION 542

TGP STATION 546

TGP STATION 847

TISHOMINGO COUNTY

TISHOMINGO HEALTH SERVICES,

TUPELO MUNICIPAL - C D LEMONS

WADE FIELD

WATTS FIELD

WEST BOLIVAR FLYING SERVICE

WINONA-MONTGOMERY COUNTY

BAKER MUNI

BEACON STAR ANTIQUE AIRFIELD

BELLE CREEK

BIG SKY FIELD

BOWMAN FIELD

BROADUS

CASTLEBERRY

CENTRAL MONTANA HOSPITAL AND

CIRCLE TOWN COUNTY

CLARK

COLSTRIP

CUT BANK MUNI

DAWSON COMMUNITY

DELL FLIGHT STRIP

DILLON

EDGAR G OBIE

EKALAKA

ETCHART FIELD

FAIRVIEW

FLOYD RANCH

FORT BELKNAP AGENCY

FRANK WILEY FIELD

GARDNER

GLASGOW INDUSTRIAL

HARLEM

HAVRE CITY-COUNTY

HEBBELMAN

HINSDALE

HOGELAND

HOLLAND RANCH

HOLLSTEIN RANCH

HOOLIE

JERRY CREEK

JORDAN

ABERDEEN

SHAW

LELAND

GREENVILLE

DE KALB

COLUMBUS

COFFEEVILLE

BELMONT

IUKA

TUPELO

CALHOUN CITY

ROCHDALE

BENOIT

WINONA

BAKER

MOORE

BELLE CREEK

CULBERTSON

ANACONDA

BROADUS

EKALAKA

LEWISTOWN

CIRCLE

GRASSRANGE

COLSTRIP

CUT BANK

GLENDIVE

DELL

DILLON

CHINOOK

EKALAKA

TAMPICO

FAIRVIEW

OPHEIM

HARLEM

MILES CITY

HAMMOND

GLASGOW

HARLEM

HAVRE

CHINOOK

HINSDALE

HOGELAND

LEWISTOWN

WIBAUX

HAXBY

WOLF POINT

WISE RIVER

JORDAN

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

MT57

OLF

91U

MT46

MT50

MT93

LWT

5U9

MLK

MT47

7U4

MT65

MT03

6U2

MT87

MT04

S00

88U

42S

MT85

7U8

7S8

MT79

8U1

96U

7U1

9S2

8U3

SBX

PWD

SDY

MT74

98U

3U4

8U5

MT29

MT38

8U6

1S3

5U4

57S

9U0

MT80

HWQ

H28

9S7

7S4

02T

GGW

KLAPMEIER RANCH

L M CLAYTON

LAIRD RANCH

LAKEVIEW

LANNING RANCH

LARNER FIELD

LEWISTOWN MUNI

LINCOLNS FIELD

MALTA

METZEL CREEK

MORGAN

MORGAN RANCHE

MORRIS RANCH

NELSON

OGLESBY FARMS INC

OLFERT

OPHEIM

PLUHAR

POPLAR

REDFIELD AG STRIP

RICHEY

ROSS INTL

SAND CREEK WILDLIFE STATION

SAND SPRINGS STRIP

SANDS RANCH

SAUBAK

SCOBEY

SCOBEY BORDER STATION /EAST P

SHELBY

SHER-WOOD

SIDNEY-RICHLAND MUNI

SIKORSKI RANCH

SORENSON

ST LABRE MISSION

SUNBURST

SUNDAY CREEK AIRPARK

SWANK

TERRY

TILLITT FIELD

TORGERSON

TROY

TURNER

VINE

WHEATLAND COUNTY AIRPORT

WHETSTONE INTERNATIONAL

WINIFRED

WISDOM

WISE RIVER

WOKAL FIELD/GLASGOW INTL

BOYES

WOLF POINT

EKALAKA

LAKEVIEW

ALZADA

DEER LODGE

LEWISTOWN

HINGHAM

MALTA

LAKEVIEW

MORGAN/LORING/

BELLE FOURCHE

BELLE CREEK

HAXBY / FORT PECK

PEERLESS

LUSTRE

OPHEIM

COHAGEN

POPLAR

OPHEIM

RICHEY

SWEETGRASS

ROY

SAND SPRINGS

HAVRE

LUSTRE

SCOBEY

SHELBY

PLENTYWOOD

SIDNEY

EKALAKA

KREMLIN

ASHLAND

SUNBURST

MILES CITY

POPLAR

TERRY

FORSYTH

ETHRIDGE

TROY

TURNER

WOLF POINT

HARLOWTON

PORT OF DEL BONITA

WINIFRED

WISDOM

WISE RIVER

GLASGOW

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

WYS

MT51

MT08

12NC

4NC2

8NC0

HSE

NC57

1NC7

NC73

7W6

NC54

04W

03W

MCZ

MRH

NC80

W95

0NC6

7NC0

NC91

PGV

PMZ

NC89

34W

05W

W15

2NC7

NC66

OCW

0NC3

52W

NC17

0NA6

8ND0

5NA6

NA51

NA10

NA65

ASY

61ND

5NA1

20U

NA30

ND04

4NA5

8ND3

9NA4

1NA0

YELLOWSTONE

ZERBE

ZORTMAN

ATLANTIC FIELD MCOLF

BAY CREEK

BERTIE MEMORIAL HOSPITAL

BILLY MITCHELL

CRAVEN REGIONAL MEDICAL CENTER

DONALD’S AIR PARK INC

GARRISH FARM

HYDE COUNTY

JACKSON PRIVATE

KEECH

LEE CREEK

MARTIN COUNTY

MICHAEL J. SMITH FIELD

MOREHEAD CITY STATE PORT

OCRACOKE ISLAND

OUR COMMUNITY HOSPITAL

PAMLICO

PITT COUNTY MEMORIAL HOSPITAL

PITT-GREENVILLE

PLYMOUTH MUNI

PUNGO DISTRICT HOSPITAL

RESPESS FIELD

RIVERSIDE CAMPGROUND

SCOTLAND NECK

SCOTLAND NECK EAST

VENTOSA PLANTATION

WARREN FIELD

WASHINGTON COUNTY HOSPITAL

WELBOURN /WOOLARD/

WOLF’S DEN

A.X. RANCH AIRSTRIP

AMBLE

ANDERSON AIRSTRIP

ANDERSON PRIVATE

ANDERSON STRIP

ASHLEY MUNI

BAKKE

BARNICK AIRSTRIP

BEACH

BEHRENS AIRSTRIP

BELDEN

BERG STRIP

BERGQUIST

BODMER

BOHN AIRSTRIP

WEST YELLOWSTONE

FRAZER

ZORTMAN

ATLANTIC

BAYBORO

WINDSOR

HATTERAS

NEW BERN

PLYMOUTH

SLADESVILLE

ENGELHARD

ATLANTIC

BELHAVEN

AURORA

WILLIAMSTON

BEAUFORT

MOREHEAD CITY

OCRACOKE

SCOTLAND NECK

BAYBORO

GREENVILLE

PLYMOUTH

BELHAVEN

PANTEGO

BELHAVEN

SCOTLAND NECK

WASHINGTON

PLYMOUTH

VANCEBORO

CEDAR ISLAND

RICHARDTON

SARLES

WILLOW CITY

SUTTON

STARKWEATHER

HOOPLE

ASHLEY

LARIMORE

MILLARTON

BEACH

BURLINGTON

BELDEN

BERTHOLD

AMIDON

KENMARE

MOUNTAIN

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

NA03

NA16

D09

60ND

NA06

ND05

BPP

0NA9

ND62

19ND

2ND9

NA85

NA80

8NA7

9D7

46D

ND06

26ND

90ND

D49

D50

ND90

8NA1

NA04

DVL

DIK

NA98

NA39

D29

02ND

51D

70ND

ND12

9ND1

1ND0

11ND

NA83

2ND8

D24

5ND1

22U

ND43

78ND

1ND1

ND14

7ND8

NA96

44ND

ND16

BOLL BROTHERS AIRSTRIP

BOLSETH

BOTTINEAU MUNI

BOULDEN AIRSTRIP

BOURET RANCH

BOWBELLS MUNI

BOWMAN MUNI

BOYD’S TURF

BRANDS

BRECKHEIMER

BREKHUS FLD

BRENNA AIRSTRIP

BRYAN FARM STRIP

CAMP GRAFTON

CANDO MUNI

CARRINGTON MUNI

CAVALIER MUNI

CHITWOOD AIRSTRIP

CIRCUIT RIDER

COLUMBUS MUNI

CROSBY MUNI

DAHL PVT

DEEP RIVER

DEUTSCHER AIRSTRIP

DEVILS LAKE MUNI

DICKINSON MUNI

DILSE PVT AIRSTRIP

DORBRINSKI

DRAYTON MUNI

DRESDEN FIELD

EDGELEY MUNI

EHLERS AIRSTRIP

ELLENDALE MUNI

ELLIOTT FARMS

ERICKSON FLD

EVINGER STRIP

F. SECKERSON AIRSTRIP

FAGERLAND PRIVATE

FESSENDEN MUNICIPAL

FINNEMAN PVT

FISHER FLD

FLYING S RANCH

FOLSKE RANCH

FORDAHL

FORDVILLE

FOREST

FORWARD PVT

FREDERICKS RANCH

FREI PRIVATE

RUSSELL

WEBSTER

BOTTINEAU

LARIMORE

SHEYENNE

BOWBELLS

BOWMAN

GOLVA

TAYLOR

TOLNA

NORMA

KEENE

BOWBELLS

DEVILS LAKE

CANDO

CARRINGTON

CAVALIER

ALEXANDER

MONTPELIER

COLUMBUS

CROSBY

COGSWELL/BRAMPTON/

UPHAM

SCRANTON

DEVILS LAKE

DICKINSON

SCRANTON

MAKOTI

DRAYTON

DRESDEN

EDGELEY

MC HENRY

ELLENDALE

DRAYTON

HETTINGER

HALLIDAY

ELDRIDGE

NOONAN

FESSENDEN

GOLVA

BUFFALO SPRINGS

MINOT

BOWMAN

HETTINGER

FORDVILLE

LANGDON

OAKES

HALLIDAY

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

ND60

NA29

ND15

18U

NA44

0ND0

29ND

88ND

GAF

RDR

ND81

7N6

14ND

22ND

96ND

5NA7

ND17

8NA3

7ND7

2ND3

HEI

8ND4

9ND8

NA09

8ND8

NA25

NA89

NA18

ND87

ND24

S28

4ND3

3NA7

JMS

2NA1

2ND7

NA32

NA68

ND18

75ND

NA28

7ND6

7ND2

ND26

ND25

6NA7

76ND

85ND

NA07

FROKJER

G. MELBY AIRSTRIP

GACKLE MUNI

GAJEWSKI FLD

GEORGESON FARM STRIP

GILBERTSON FIELD

GLINZ FARMS

GOODMAN STRIP

GRAFTON MUNI

GRAND FORKS AFB

GRAND FORKS PAR SITE

GRENORA CENTENNIAL

HAGEN PRIVATE

HALL AIRSTRIP

HALVORSON’S

HANSON STRIP

HARVEY MUNI

HAUGEN AIRSTRIP

HAUGEN’S

HENRY FIETZEK

HETTINGER MUNI

HEYDE

HINKLE

HOFSTAD

HOGGARTH FARM

HOLEN AERIAL SPRAY AIRSTRIP

HOLZMAN AIRSTRIP

HOUGHT AIRSTRIP

INDIAN HILL RESORT

INKSTER

INTL PEACE GARDEN

J CLARK SALYER REFUGE

J. R.

JAMESTOWN MUNI

JEUNE STRIP

JOHNSON

JOHNSON AIRSTRIP

JOHNSON HEREFORD RANCH

JUDY STRIP

JURGENS AIRSTRIP

KEISER FARM’S AIRSTRIP

KEITH JONES

KELLY’S FIELD

KENMARE MUNI

KEOGH

KERSTEN BROTHERS

KITTELSON AIRSTRIP

KNUDSON

KORNKVEN AIRSTRIP

ARVILLA

BOWBELLS

GACKLE

ALEXANDER

NEW ROCKFORD

FLORA

BUCHANAN

MILTON

GRAFTON

GRAND FORKS

CAVALIER

GRENORA

REEDER

UPHAM

PALERMO

CARPIO

HARVEY

YORK

ALEXANDER

MILLARTON

HETTINGER

MANVEL

CAVALIER

STARKWEATHER

COURTENAY

BANTRY

SCRANTON

WILLISTON

GARRISON

INKSTER

DUNSEITH

UPHAM

KENSAL

JAMESTOWN

GLENBURN

NEWBURG

ELDRIDGE

REEDER

GLENBURN

TAYLOR

BERTHOLD

CALVIN

GRAFTON

KENMARE

KEENE

NEWBURG

VELVA

MC CANNA

SOURIS

USA

February 9, 1998

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

84ND

NA53

NA84

ND29

ND28

ND31

6ND2

5NA8

4ND2

D31

8NA5

NA75

NA62

ND82

4NA0

NA13

8NA4

1NA4

87ND

73ND

ND37

ND39

6NA6

NA77

ND36

94ND

81ND

MIB

MOT

D06

HBC

4NA2

ND44

ND89

1NA9

7ND3

05D

4NA6

ND77

2D5

03ND

ND88

3ND3

Y37

Y74

NA49

ND86

4NA3

55ND

KYLLO

L. PFAU AIRSTRIP

L. SECKERSON AIRSTRIP

LA MOURE ROTT MUNI

LAKOTA MUNI

LARIMORE MUNI

LARSON

LASSEY FARM STRIP

LEACH RANCH

LEEDS MUNICIPAL

LIECHTY FARM

LILL STRIP

LILLIBRIDGE AIRSTRIP

LINDSETH STRIP

LINDVIG AIRSTRIP

LINRUD AIRSTRIP

LOGGING CAMP PLATEAU AIRSTRIP

LOGGING CAMP RANCH AIRSTRIP

LOWE STRIP

M HEART RANCH

MADDOCK MUNI

MAKOTI

MARSH BROTHERS AIRSTRIP

MC GEE STRIP

MC VILLE MUNI

MICHAEL ZURCHER FARM STRIP

MILLERS AIRSTRIP

MINOT AFB

MINOT INTL

MINTO MUNI

MOHALL MUNI

MONSON AIRSTRIP

MOTT MUNI

MUTSCHLER FIELD

MYRAN AIRSTRIP

NELSON

NEW TOWN MUNI

NICKS LANDING

NITSCHKE FIELD

OAKES MUNI

OLAFSON BROTHERS

OLSON PVT

PALENSKY PRIVATE LANDING STR

PARK RIVER MUNI

PARSHALL-HANKINS

PAUL AIRSTRIP

PETERSON

PETERSON AIRSTRIP

PETE’S PORT

MC CANNA

UPHAM

ELDRIDGE

LA MOURE

LAKOTA

LARIMORE

FULLERTON

CARTWRIGHT

TOWNER

LEEDS

MONTPELIER

BREMEN

GRASSY BUTTE

MUNICH

WILLISTON

VELVA

AMIDON

MC HENRY

NORTONVILLE

MADDOCK

MAKOTI

NEWBURG

RHAME

MC VILLE

NEWBURG

DEERING

MINOT

MINTO

MOHALL

ALEXANDER

MOTT

CLEMENTSVILLE

TAYLOR

SCRANTON

NEW TOWN

GRENORA

ASHLEY

OAKES

EDINBURG

CHARLSON

OAKES

PARK RIVER

PARSHALL

RUGBY

GRENDRA

ANTLER

KILLDEER

USA

1998–6 I.R.B

February 9, 1998

CODE

4ND4

89ND

NA27

ND27

58ND

9ND3

ND51

6ND7

79ND

ND38

ND52

ND02

4NA1

NA33

3NA6

D55

ND55

06D

21ND

NA92

3ND8

RUG

ND56

NA38

3NA4

2NA5

NA45

0NA8

NA93

7NA9

6ND9

2NA7

8NA2

ISN

NA70

10ND

98ND

0NA5

ND59

08D

5ND0

NA63

6NA0

37ND

21U

NA61

69ND

D60

ND47

AIRPORT

PFAU PVT

POLESCHOOK

POLSFUT AIRSTRIP

PRUETZ MUNI

R. MARQUART AIRSTRIP

REDMOND BROTHERS AIRSTRIP

REEDER

REGENT MUNI

REIMERS

RICES AIRPARK

RICHARDTON

RICKETYBACK FIELD

RING ROCK RANCH

RIPPLINGER STRIP

RISOVI RANCH STRIP

ROBERTSON FIELD

ROLETTE

ROLLA MUNI

ROSENAU

ROY LOHSE

RUBBERT AERIAL

RUGBY MUNI

RYDER

SABBE BROTHERS LANDING STRIP

SADOWSKY STRIP

SANDERSON

SANDSTROM AIRSTRIP

SCHERESKY AIRSTRIP

SIMMERS FARM AIRSTRIP

SJULE PVT AIRSTRIP

SKINNINGSRUD

SLATER FARM

SLAUBAUGH AIRSTRIP

SLOULIN FIELD INTL

SMITH AIRSTRIP

SMITH STRIP

SOBOLIK

SORLIE

ST THOMAS MUNI

STANLEY MUNI

STIEHL

STORSETH AIRSTRIP

STROM PRIVATE

SUNSET STRIP

SWENSON

TACHENKO STRIP

TENGESDAL

TIOGA MUNI

TOMLINSON FIELD

February 9, 1998

CITY

UPHAM

MINOT

BENEDICT

KULM

LAKOTA

BELFIELD

REEDER

REGENT

CARRINGTON

MADDOCK

RICHARDTON

ANETA

WILLISTON

ESMOND

HAMBERG

LANGDON

ROLETTE

ROLLA

UPHAM

ALAMO

RUSSELL

RUGBY

RYDER

MADDOCK

DICKINSON

DRAYTON

NEW TOWN

BENEDICT

JAMESTOWN

SOURIS

BERTHOLD

ESMOND

WOLFORD

WILLISTON

SHEYENNE

HALLIDAY

PISEK

MADDOCK

ST THOMAS

STANLEY

BUFORD

GRENORA

COLUMBUS

DUNN CENTER

BELFIELD

GRASSY BUTTE

MAXBASS

TIOGA

NEW ROCKFORD

STATE

COUNTRY

USA

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

D61

2ND4

80ND

Y99

28ND

7NA2

NA11

NA22

3ND1

1ND6

67ND

97ND

N64

S25

6ND4

5NA4

NA73

3NA8

6ND0

D64

ND57

9Y1

ND69

ND84

7ND1

24U

83NE

NE19

ANW

NE38

BVN

4NE5

AIA

4D9

4V9

37V

38V

5NE6

5NE0

29NE

9NE7

62NE

CNP

HDE

BBW

9NE8

81NE

3NE6

21NE

TOWNER MUNI

TRINITY MEDICAL CENTER

TROY FIELD

TRULSON FIELD

TSCHEPEN PRIVATE STRIP

UNDLIN AIRSTRIP

VAAGEN RANCH

VERNON MILLER PVT

VIRGIL ROTT PVT

VISTO’S

WALDIE FARMS

WALSER STRIP

WARREN PIETSCH

WATFORD CITY MUNI

WATSON PRIVATE

WC0M

WELSTAD FARMS AIRSTRIP

WENINGER AIRSTRIP

WERRE

WESTHOPE MUNI

WESTON

WEYDAHL FIELD

WIMBLEDON MUNI

WINDINGLAND PRIVATE

WOLBERG’S PRIVATE

WRIGHT FLD

ABBOTT

AG AIR

AINSWORTH MUNI

AKNUX

ALBION MUNI

ALLEN

ALLIANCE MUNI

ALMA MUNICIPAL

ANTELOPE COUNTY

ARAPAHOE MUNI

ARTHUR MUNI

BAKERS ACRES

BAR J LAZY V

BARTMESS

BAY FIELD

BEEBE

BILLY G RAY FIELD

BREWSTER FIELD

BROKEN BOW MUNI

BROSIUS FIELD

BUNGER FIELD

BURKINSHAW FLD

BYRON

TOWNER

MINOT

CROSBY

PLAZA

BISBEE

LANSFORD

TAYLOR

RHAME

NORTONVILLE

LUDDEN

MARION

PARK RIVER

SAWYER

WATFORD CITY

GRASSY BUTTE

ROCK LAKE

UPHAM

NEW TOWN

MONANGO

WESTHOPE

SARLES

KILLDEER

WIMBLEDON

EDINBURG

DICKINSON

WILLISTON

LONG PINE

BROADWATER

AINSWORTH

PROSSER

ALBION

OGALLALA

ALLIANCE

ALMA

NELIGH

ARAPAHOE

ARTHUR

TRENTON

POTTER

WALLACE

STAPLETON

HAYES CENTER

CHAPPELL

HOLDREGE

BROKEN BOW

STAPLETON

HILDRETH

JAMISON

BYRON

USA

1998–6 I.R.B

February 9, 1998

CODE

AIRPORT

CITY

STATE

COUNTRY

79NE

CSB

NE29

GRI

CDR

9V4

2NE6

4NE4

25NE

CZD

BUB

6K3

8NE1

47V

9NE3

01NE

5NE3

5NE9

9NE1

NE04

34NE

ODX

NE34

2NE5

0NE4

8NE6

OKS

2V0

NE85

76NE

GRN

1V2

GGF

99Y

63NE

49NE

2NE9

H63

9V3

HSI

NE99

4V6

NE89

4V3

1NE0

46V

6NE9

4NE9

MHN

CAMBRIDGE MEMORIAL HOSPITAL

CAMBRIDGE MUNI

CAVANAUGH

CENTRAL NEBRASKA REGIONAL

CHADRON MUNI

COLE MEMORIAL

COPPERSMITH

CORNELIUS FIELD

CORR

COZAD MUNI

CRAM FIELD

CREIGHTON MUNI

CULLAN

CURTIS MUNI

DAVIS RANCH

DETOUR

DIAMOND BAR JONES

DODSON BROTHERS

EL-CO

ELY

EVANS RANCH

EVELYN SHARP FIELD

FEHRINGER AERODROME

FIESE AIRSTRIP

FRANKLIN COUNTY MEMORIAL HOS

FRANKLIN’S PLAINVIEW

GARDEN COUNTY

GEORGE

GLASER

GOOD SAMARITAN

GORDON MUNI

GRANT COUNTY MUNI

GRANT MUNI

GREELEY MUNI

HANSON FIELD

HARDEN AIRSTRIP

HARFORD RANCH

HARLAN COUNTY LAKE

HARRISON SKYRANCH

HASTINGS MUNI

HAWKINS RANCH

HAY SPRINGS MUNI

HERBERTS FARM

HEWETTS

HIGGINS BROS

HOCK

HOESEL

HOLZFASTER’S

HOOKER COUNTY

CAMBRIDGE

MINDEN

GRAND ISLAND

CHADRON

MERRIMAN

GRAINTON

OGALLALA

MELBETA

COZAD

BURWELL

CREIGHTON

HEMINGFORD

CURTIS

HYANNIS

WELLFLEET

STAPLETON

VENANGO

BRULE

GUIDE ROCK

HERSHEY

ORD

SIDNEY

GOTHENBURG

FRANKLIN

OSHKOSH

HERSHEY

SPALDING

KEARNEY

GORDON

HYANNIS

GRANT

GREELEY

BERTRAND

NORTH PLATTE

HAIGLER

ALMA

HARRISON

HASTINGS

ARTHUR

HAY SPRINGS

WINNETOON

BEAVER CITY

BROWNLEE

CULBERTSON

CALLAWAY

PAXTON

MULLEN

USA

February 9, 1998

1998–6 I.R.B.

CODE

6NE8

53V

03NE

IML

46NE

LXN

2NE0

9NE4

42V

11NE

EAR

IBM

NE44

2NE7

67NE

40NE

6NE7

7NE5

NE03

4NE8

04NE

MCK

32NE

05NE

4NE1

0NE0

0NE2

85NE

1NE6

VTN

9V5

39NE

98Y

71NE

59NE

0NE5

56NE

LBF

43NE

24NE

33NE

39V

1NE1

3NE7

88Y

3NE9

3NE2

0V3

7NE2

AIRPORT

HOPPY’S

HOYT

HYDE RANCH

IMPERIAL MUNI

JANTZEN

JIM KELLY FIELD

JOHNSON LAKE

JOHNSTON FIELD

JONES

KAAN

KEARNEY MUNI

KIMBALL MUNI/ROBERT E ARRAJ

KOINZAN

KUMOR

L J BOSE AIRSTRIP

LANDGREN RANCH

LEE FIELD

LIERLEY FARMS

LOUP CITY MUNI

MALONE M-BAR RANCH

MC CONNELL FIELD

MC COOK MUNI

MC GINN RANCH

MC KAY

MC MILLAN RANCH

MERRIHEW

MERRY

MEYERS FREEDOM FLIGHT HARDY

MILLER AIRSTRIP

MILLER FIELD

MODISETT

MOUNT ECHO

MUNSTERMAN

NEBEN

NELSON

NEWMAN

NOBLE FIELD

NORTH PLATTE RGNL AIRPORT LEE

ONION CREST AIRPARK

ORR

ORR RANCH

PACKARD RANCH

PAUL RIDDER RANCH

PAWLET RANCH

PERKINS MEMORIAL AIRPARK

PHELPS

PHILLIPS PRIVATE

PIONEER VILLAGE FIELD

PLAINSVIEW RANCH

1998–6 I.R.B

CITY

BENKELMAN

MC COOK/CULBERTSON

COMSTOCK

IMPERIAL

MADRID

LEXINGTON

ELWOOD

LINDSAY

BENKELMAN

HARRISON

KEARNEY

KIMBALL

ELGIN

GRANT

ORLEANS

BARTLETT

BARTLEY

PAXTON

LOUP CITY

PALISADE

SARBEN

MC COOK

DUNNING

SPALDING

MILBURN

ASHBY

HARDY

DALTON

VALENTINE

RUSHVILLE

ST EDWARD

GLENVIL

OCONTO

BOELUS

BIG SPRINGS

RAVENNA

NORTH PLATTE

RIVERDALE

LAKESIDE

HAY SPRINGS

ARTHUR

CALLAWAY

LAKESIDE

CHAMBERS

LORENZO

HEMINGFORD

MINDEN

HEMINGFORD

STATE

COUNTRY

USA

February 9, 1998

CODE

GTE

7V7

4NE0

12NE

NE87

RBE

30NE

0NE1

09K

NE01

10K

OGA

58V

SNY

4NE3

15NE

8NE7

8NE3

5NE4

2NE4

9V1

NE76

NE73

8V2

NE12

12K

52NE

NE48

ONL

5V3

5NE5

9V2

5NE1

6NE0

41NE

63V

64V

NE17

3NE3

BFF

1NE2

NE06

8NE5

BML

NH02

ERR

NH22

HIE

8B2

AIRPORT

QUINN FIELD

RED CLOUD MUNI

REGIER BROTHERS

REISIG BROTHERS

REMPE PRIVATE

ROCK COUNTY

RS AG-LAND

RUNNER LANDING AREA

SARGENT MUNI

SCHUTTE

SCOTIA

SEARLE FIELD

SHELBURNES

SIDNEY MUNI

SIMON

SINDT

SMITH

SMITH FIELD

SNYDER RANCH

SPRING LAKE

SPRINGVIEW MUNI

ST FRANCIS MEDICAL CENTER

STINKING WATER CREEK

STUART-ATKINSON MUNI

SULLIVAN AIRSTRIP

SUPERIOR MUNI

SVITAK

TERRY FARM

THE O’NEILL MUNI-JOHN L BAKER

THOMAS COUNTY

TREGO

TRENTON MUNI

TRUMBULL RANCH

VAN BOENING

VANDERSNICK

W MEEKS RANCH

WALLACE MUNI

WALTS AERIAL SERVICE

WELLS

WILLIAM B. HEILIG FIELD

WITTHUHN

WOOLF BROTHERS

X1 RANCH

BERLIN MUNI

COLEBROOK

ERROL

LANCASTER

MOUNT WASHINGTON REGIONAL

TWIN MOUNTAIN

February 9, 1998

CITY

GOTHENBURG

RED CLOUD

MADRID

SCOTTSBLUFF

SUPERIOR

BASSETT

CAMPBELL

ASHBY

SARGENT

GUIDE ROCK

SCOTIA

OGALLALA

SIDNEY

NORTH PLATTE

UPLAND

FRANKLIN

CHAMPION

SUTHERLAND

GORDON

SPRINGVIEW

GRAND ISLAND

ELSIE

ATKINSON

PALMER

SUPERIOR

MORRILL

GRAND ISLAND

O’NEILL

THEDFORD

SUTHERLAND

TRENTON

RINGGOLD

WALLACE

EWING

TAYLOR

WALLACE

ST PAUL

HOLDREGE

SCOTTSBLUFF

CALLAWAY

LYNCH

ERICSON

BERLIN

COLEBROOK

ERROL

LANCASTER

WHITEFIELD

TWIN MOUNTAIN

STATE

COUNTRY

USA

1998–6 I.R.B.

CODE

NM47

NM37

NM42

E99

ALM

NM18

AXX

ATS

Q19

1.00E+03

NM28

NM33

NM32

NM20

ZUN

4AZ2

NM44

NM52

NM36

CVS

Q37

CNM

NM16

NM15

CAO

CVN

E61

E89

65E

NM39

DMN

81E

1.00E+01

NM38

NM01

91E

NM48

99E

68E

FSU

FMN

E84

GUP

50E

E94

NM40

SVC

NM64

AIRPORT

2 X 4 RANCH

ADOBE RANCH PRIVATE

AERO TECH INC

AKIN AND AKIN

ALAMOGORDO-WHITE SANDS REGION

ALLEN’S

ANGEL FIRE

ARTESIA MUNI

AZTEC MUNI

BEAVERHEAD AIRSTRIP

BECKETT FARM

BELL RANCH HEADQUARTERS

BELL RANCH WAGGONER

BENEDICT AIRPARK

BLACK ROCK

BLOCK RANCH

BOJAX RANCH

CAMCO RANCH

CANDY KITCHEN RANCH

CANNON AFB

CARRIZOZO MUNI

CAVERN CITY AIR TRML

CHAMA LAND & CATTLE CO.

CLAVEL RANCH

CLAYTON MUNI ARPK

CLOVIS MUNI

CONCHAS LAKE

CONCHAS STATE PARK

CROWNPOINT

CURTIS AND CURTIS

DAVENPORT

DEMING MUNI

DIAMOND A RANCH

DOOLITTLE RANCH

DOUBLE V RANCH

DULCE

EL PASO NATURAL GAS CO

ESENADA

EUREKA RANCH

FLYING H RANCH

FORT SUMNER MUNI

FOUR CORNERS REGIONAL

G BAR F RANCH

GALLUP MUNICIPAL

GHOST RANCH STRIP

GLENWOOD-CATRON COUNTY

GORBY RANCH

GRANT COUNTY

GRAY RANCH

1998–6 I.R.B

CITY

ARTESIA

TRUTH OR CONSEQUEN

CLOVIS

MC ALISTER

ALAMOGORDO

DEMING

ANGEL FIRE

ARTESIA

AZTEC

SILVER CITY

TULAROSA

BELL RANCH

ROSWELL

ZUNI PUEBLO

CAPITAN

KENNA

NARA VISA

RAMAH

CLOVIS

CARRIZOZO

CARLSBAD

CHAMA

ROY

CLAYTON

CLOVIS

CONCHAS DAM

CROWNPOINT

FORREST

FARMINGTON

DEMING

PICACHO

WATROUS

FORT SUMNER

DULCE

ROSWELL

ENSENADA

WAGON MOUND

HOPE

FORT SUMNER

FARMINGTON

CAPITAN

GALLUP

ABIQUIU

GLENWOOD

ALAMOGORDO

SILVER CITY

ANIMAS

STATE

COUNTRY

USA

February 9, 1998

CODE

NM41

E05

NM23

HBB

Q13

NM03

NM34

NM04

83E

NM67

LVS

E07

HOB

E06

NM25

E32

59E

LSB

NM26

N29

1.00E+00

NM30

84E

1V0

0.00E+00

80E

72E

56E

NM45

NM46

86E

85E

NM66

Q34

E90

0.00E+00

N24

NM56

RTN

NM17

Q16

NM29

ROW

NM19

98E

Q14

NM53

NM27

AIRPORT

HAPPY MOUNTAIN

HATCH MUNI

IHS HOSPITAL

INDUSTRIAL AIRPARK

JEWETT MESA

K-D FIELD

KEELIN

KELLER FIELD

KING RANCH

LA MESA PARK

LAS VEGAS MUNI

LEA COUNTY /TATUM/

LEA COUNTY/HOBBS/

LEA COUNTY-ZIP FRANKLIN MEMOR

LINCOLN STATION

LINDRITH AIRPARK

LOCKMILLER & SONS

LORDSBURG MUNI

LUNA LANDING

MAGDALENA

ME-OWN

MITCHELL FARMS

NALDA RANCH

NAVAJO STATE PARK

NEGRITO AIRSTRIP

OSCURA AAF AUX

OTERO MILL

PARK SPRINGS

PAY JAY NR 1

PAY JAY NR 2

PLAYAS AIR STRIP

PLAYAS MEDICAL BLDG

POCO LOCO

PORTALES MUNICIPAL

PRICE RANCH

PUEBLO PINTADO

QUEMADO

QUESTA MUNI NR 2

RAMAH LAKE AIRSTRIP

RATON MUNICIPAL/CREWS FIELD

RAY RANCH

RESERVE

ROSEBUD

ROSWELL INDUSTRIAL AIR CENTER

RUIDOSO

S & S RANCH

SAN JUAN PUEBLO

SAN MIGUEL RANCH

SANOSTEE

February 9, 1998

CITY

PIE TOWN

HATCH

MESCALERO

HOBBS

APACHE CREEK

DEXTER

ALAMOGORDO

FARMINGTON

PIE TOWN

RATON

LAS VEGAS

TATUM

HOBBS

LOVINGTON

CORONA

LINDRITH

CLOVIS

LORDSBURG

DEMING

MAGDALENA

SILVER CITY

BELLVIEW

PIE TOWN

NAVAJO DAM

RESERVE

OSCURA

LA LUZ

ANTON CHICO

ARTESIA

PLAYAS

PIE TOWN

PORTALES

MOUNT DORA

PUEBLO PINTADO

QUEMADO

QUESTA

RAMAH

RATON

ROY

RESERVE

ROSEBUD

ROSWELL

RUIDOSO

WAGON MOUND

ESPANOLA

LAS VEGAS

GALLUP

STATE

COUNTRY

USA

1998–6 I.R.B.

CODE

Q58

62M

5V5

SRR

NM22

NM62

82E

Q42

95E

NM65

SKX

62E

TCS

TCC

1.00E+06

E97

94E

NM55

NM05

L92

9U3

NV31

BTY

2Q7

NV01

2Q6

9U7

NV30

01U

2Q9

ELY

1A8

05U

2L1

GAB

7CL8

0L5

NV76

HTH

9U5

NV36

U75

06U

NV14

04U

NV16

0L4

1L1

67L

AIRPORT

SANTA ROSA MUNI

SEVEN RIVERS

SHIPROCK AIRSTRIP

SIERRA BLANCA REGIONAL

SIERRA VISTA HOSPITAL

SJRMC

SKEEN RANCH

SPRINGER MUNI

STALLION AAF

TAOS COUNTY HOSPITAL

TAOS MUNI

TRANSWESTERN PIPELINE NR 8

TRUTH OR CONSEQUENCES MUNI

TUCUMCARI MUNI

TURNER RIDGEPORT

UTE DAM

WHISKEY CREEK

WHITEWATER MESA RANCH

WILLIAMS

ALAMO LANDING FIELD

AUSTIN

BARKER CREEK RANCH AIRSTRIP

BEATTY

CIRCLE L RANCH

CIVA

COALDALE

CURRANT RANCH

DIXIE VALLEY

DUCKWATER

DYER

ELY ARPT /YELLAND FLD/

EMPIRE

EUREKA

FRAN’S STAR RANCH

GABBS

GEYSER RANCH

GOLDFIELD

HADLEY

HAWTHORNE MUNI

HUDSON

IMVITE

JACKASS AEROPARK

JACKPOT/HAYDEN FIELD

JUNIPER

KIRKEBY RANCH

LACKERMAN RANCH

LIDA JUNCTION

LINCOLN COUNTY

MESQUITE

1998–6 I.R.B

CITY

SANTA ROSA

CARLSBAD

SHIPROCK

RUIDOSO

TRUTH OR CONSEQUEN

FARMINGTON

PICACHO

SPRINGER

SOCORRO

TAOS

CORONA

TRUTH OR CONSEQUEN

TUCUMCARI

SILVER CITY

LOGAN

SILVER CITY

GLENWOOD

FARMINGTON

ALAMO

AUSTIN

ROUND MOUNTAIN

BEATTY

DYER

ADAVEN

COALDALE JUNCTION

CURRANT

FALLON

DUCKWATER

DYER

ELY

EMPIRE

EUREKA

BEATTY

GABBS

ELY/PIOCHE

GOLDFIELD

ROUND MOUNTAIN

HAWTHORNE

AUSTIN

AMARGOSA VALLEY

JACKPOT

MONTELLO

ELY

GERLACH

GOLDFIELD

PANACA

MESQUITE

STATE

COUNTRY

USA

February 9, 1998

CODE

3Q0

NV02

10U

L23

NV67

NV68

NV06

NV05

NV41

NV07

NV64

TPH

TNX

NV56

WMC

L74

NY75

NY61

NY91

OI27

0OI9

OH89

31I

I09

OI29

LTS

AXS

3K1

80F

1F0

ADM

57OK

F80

4OK8

Q44

OK90

17K

90F

OK57

OK44

6OK5

92F

OK60

5OK5

08F

CLK

CSM

6OK7

84OK

AIRPORT

MINA

O’TOOLE RANCH

OWYHEE

PAHUTE MESA AIRSTRIP

PILOT CREEK RANCHES

PINE GROVE

SOLDIER MEADOW NR 1

SOLDIER MEADOW NR 2

SULFUR

SUNNYSIDE/KIRCH WILDLIFE MGM

SWANSON RANCH 3

TONOPAH

TONOPAH TEST RANGE

WINE GLASS RANCH

WINNEMUCCA MUNI

YUCCA AIRSTRIP

CLIFTON HUNT CLUB

EAGLE NEST

TIMS ANGUS FARM

CHECKPOINT CHARLIE

HIDDEN QUARRY

SELBY GENERAL HOSPITAL

SHAWNEE

SHAWNEE STATE LODGE

YELLOWBIRD FARM

ALTUS AFB

ALTUS MUNI

ALVA MUNI

ANTLERS MUNI

ARDMORE DOWNTOWN EXECUTIVE

ARDMORE MUNI

ATOKA MEMORIAL HOSPITAL

ATOKA MUNI

AUSTIN

BEAVER MUNI

BOATNER FIELD

BOISE CITY

BROKEN BOW

BUFFALO MUNI

CANYON SPRINGS RANCH

CARY RANCH

CHATTANOOGA SKY HARBOR

CHEROKEE MUNI

CITY OF CLINTON HOSPITAL

CITY OF COALGATE

CLINTON MUNI

CLINTON-SHERMAN

COCHRAN RANCH

COLLIER FARMS

February 9, 1998

CITY

MINA

AUSTIN

OWYHEE

MERCURY

MONTELLO

OROVADA

GERLACH

LUND

BATTLE MOUNTAIN

TONOPAH

ROUND MOUNTAIN

WINNEMUCCA

MERCURY

DEGRASSE

BLUE MOUNTAIN LAKE

LA FARGEVILLE

LOWELL

LUCASVILLE

MARIETTA

PORTSMOUTH

OTWAY

ALTUS

ALVA

ANTLERS

ARDMORE

ATOKA

WILBURTON

BEAVER

CALERA

BOISE CITY

BROKEN BOW

BUFFALO

BOKCHITO

REYDON

CHATTANOOGA

CHEROKEE

CLINTON

COALGATE

CLINTON

ATOKA

TALOGA

STATE

COUNTRY

USA

1998–6 I.R.B.

CODE

64OK

F36

OK69

7OK0

DUA

OK40

ELK

OK66

6K4

32OK

OK74

80OK

92OK

FDR

K77

GAG

OK85

OK02

GUY

OK01

1OK9

4OK1

73OK

F32

35K

HBR

1OK5

OK07

OK81

5OK2

85F

F62

17OK

OK39

OL08

1F1

F31

OK67

30OK

OK43

1F4

OK54

MLC

13OK

1OK4

66OK

OL11

93F

OK70

AIRPORT

CORDELL MEMORIAL HOSPITAL

CORDELL MUNI

DECKER FIELD

DENNIS RANCH

EAKER FIELD

EDEN RANCH

ELK CITY MUNI

F.W. ZALOUDEK

FAIRVIEW MUNI

FLYING A RANCH

FLYING H

FLYING S RANCH

FLYING W RANCH

FREDERICK MUNI

FREEDOM MUNI

GAGE

GODDARD RANCH

GRANDFIELD MUNI

GUYMON MUNI

HADDOCK FIELD

HANKINS

HATTON RANCH

HAXTON

HEALDTON MUNI

HENDERSON FARM

HOBART MUNI

HOHMAN

HOLLIS MUNI

HOMER RANCH

HOOKER MUNI

HUSCHER FIELD

IDABEL

J-B AIRSTRIP

JUDY RANCH

L.J. PANKEY

LAKE MURRAY STATE PARK

LAKE TEXOMA STATE PARK

LAVERNE MUNI

LOBO FIELD

LOGSDON RANCH

MADILL MUNI

MAY RANCH

MC ALESTER REGIONAL

MC ALESTER REGIONAL HOSPITAL

MC CURTAIN MEMORIAL HOSPITAL

MC LAUGHLIN FARM

MEDICAL CENTER OF SOUTHEASTE

MIGNON LAIRD MUNI

MOORELAND MUNI

1998–6 I.R.B

CITY

CORDELL

MENO

GRADY

DURANT

FREEDOM

ELK CITY

KREMLIN

FAIRVIEW

HARTSHORNE

ASHLAND

REYDON

ATOKA

FREDERICK

FREEDOM

GAGE

ARDMORE

GRANDFIELD

GUYMON

ERICK

MARIETTA

TALIHINA

LEEDEY

HEALDTON

MOORELAND

HOBART

LONE WOLF

HOLLIS

ALBION

HOOKER

CACHE

IDABEL

KREMLIN

FORGAN

CHEYENNE

OVERBROOK

KINGSTON

LAVERNE

CALVIN

ALVA

MADILL

ALVA

MC ALESTER

IDABEL

DURANT

CHEYENNE

MOORELAND

STATE

COUNTRY

USA

February 9, 1998

CODE

K49

71OK

F09

88F

6OK3

07OK

OK05

0OK4

OK23

35OK

7OK2

OK11

OK82

OK73

4K2

OK83

OK24

HHW

91OK

90OK

OL19

OK89

6F1

F79

OK26

0F9

OK77

OK36

OK28

OK79

WWR

H05

OG00

OR46

OR03

85OR

7OR1

BKE

S05

71OR

OR08

OR64

S07

45OR

OR91

77OR

BOK

OR75

BNO

AIRPORT

MUNICIPAL

NEUWIRTH AIRSTRIP

OLUSTEE MUNI

PACE FIELD

PINSON’S COTTONPATCH

PLEASANT VALLEY

RAY PRESTON

ROCK CREEK FARM

SAYRE MUNI

SCHUMACHER FIELD

SCOTT

SCOTT FIELD

SCOTTYS FIELD

SEILING

SHATTUCK HOSPITAL

SHEFFIELD-SMITH AIRSTRIP

SNYDER

STAN STAMPER MUNI

STEWART

STEWART FARMS

STUART MOUNTAIN AIRPARK

STUART RANCH

TALIHINA MUNI

TEMPLE AIRPORT INC

TIPTON MUNI

TISHOMINGO AIRPARK

VICI MUNI

W C RANCH

WALTERS MUNI

WAYNOKA MUNI

WEST WOODWARD

WILBURTON MUNI

3 RIVERS RECREATION AREA

AJAX

ALKALI LAKE STATE

ALLEN’S AIRSTRIP

ARNOLD AIRSTRIP

BAKER CITY MUNICIPAL

BANDON STATE

BARNES VALLEY

BARTON LAKE RANCH

BEACH RANCH

BEND MUNI

BENHAM

BIG BAR

BLM

BROOKINGS STATE

BROWNLEE

BURNS MUNI

February 9, 1998

CITY

TEXHOMA

LAWTON

OLUSTEE

CALVIN

TIPTON

SNYDER

HOLLIS

COAL GATE

SAYRE

CLINTON

MANGUM

ALTUS

SEILING

SHATTUCK

ALTUS

SNYDER

HUGO

ALTUS

ALINE

STUART

CADDO

TALIHINA

TEMPLE

TIPTON

TISHOMINGO

VICI

CROWDER

WALTERS

WAYNOKA

WOODWARD

WILBURTON

CULVER

CONDON

ALKALI LAKE

BLY

CRANE

BAKER CITY

BANDON

LAKEVIEW

DIAMOND

ENTERPRISE

BEND

COQUILLE

HOMESTEAD

PRINEVILLE

BROOKINGS

BROWNLEE VILLAGE

BURNS

STATE

COUNTRY

USA

1998–6 I.R.B.

CODE

5S6

62S

62OR

S33

3OR8

04OR

OR87

3S9

5S2

78OR

OR30

9S0

8S4

OR26

5OR4

35OR

OR36

50OR

4S1

OR29

97OR

9OR7

7OR8

OR11

5J0

4S3

5OR5

OR14

OR89

LGD

OR84

5S5

LKV

90OR

49OR

2OR6

4S7

3OR2

26U

47OR

25U

7OR0

12S

87OR

40K

3OR9

18S

72OR

OR12

AIRPORT

CAPE BLANCO STATE

CHRISTMAS VALLEY

CINDER BUTTE

CITY-COUNTY

CLINE FALLS AIR PARK

COLLINS LANDING STRIP

COMPRESSOR STATION NR 10

CONDON STATE PAULING FLD

CRESCENT LAKE STATE

CROWLEY RANCH AIRSTRIP

D M STEVENSON RANCH

DECKER RANCH

ENTERPRISE MUNI

FARR

FLYING T RANCH

FREIGHT WAGON FIELD

GARVINS

GOERING RANCHES

GOLD BEACH MUNI

GOPHER GULCH

HI COUNTRY NO 2

HINES

INSHALLAH INTL

JENSENS STRIP

JOHN DAY STATE

JOSEPH STATE

JUNIPER AIR PARK

JUNTURA

KINZUA

LA GRANDE/UNION COUNTY

LA PINE

LAKE BILLY CHINOOK STATE

LAKE COUNTY

LAKE DISTRICT HOSPITAL

LAND’S INN RANCH

LOCKHART

MALIN

MAXWELL PRIVATE

MC DERMITT STATE

MC RANCH

MEMALOOSE

MINAM LODGE

MONUMENT MUNICIPAL

MOONDANCE RANCH

MUDDY CREEK

MURPHY RANCH

NORWAY

OCHS PRIVATE

OXBOW

1998–6 I.R.B

CITY

DENMARK

CHRISTMAS VALLEY

REDMOND

MADRAS

REDMOND

MITCHELL

KENT

CONDON

CRESCENT LAKE

CROWLEY

BEND

KENT

ENTERPRISE

LAKEVIEW

SPRAGUE RIVER

REDMOND

BROOKINGS

ALFALFA

GOLD BEACH

BEND

PRAIRIE CITY

HINES

SENECA

HAINES

JOHN DAY

JOSEPH

BEND

JUNTURA

KINZUA

LA GRANDE

LA PINE

CULVER

LAKEVIEW

DAYVILLE

IRONSIDE

MALIN

LA GRANDE

MC DERMITT

ADEL

IMNAHA

COVE

MONUMENT

BEATTY

HAINES

JUNTURA

NORWAY

MADRAS

HOMESTEAD

STATE

COUNTRY

USA

February 9, 1998

CODE

OR83

OR17

22S

05OR

8OR5

OR70

7OR4

2OR2

03OR

S39

01OR

6OR9

1OR5

OR02

OR10

0OR6

REO

0OR4

08OR

OR98

9OR1

45S

6K5

99OR

OR48

54OR

93OR

S21

18OR

83OR

61OR

OR16

29U

37OR

OR07

81OR

35S

OR34

OR09

80OR

0OR1

PS53

90PA

1N3

PS52

PS77

AOO

7PS9

2PN5

AIRPORT

OXBOW

OXBOW RANCH

PAISLEY STATE

PEACOCK RANCH

PILOT BUTTE

PINE VALLEY

PINERIDGE RANCH

PIONEER MEMORIAL HOSPITAL

POWWATKA RIDGE

PRINEVILLE

RED & WHITE FLYING SERVICE

REDS WALLOWA HORSE RANCH

REED

RIVER RUN RANCH

ROARING SPRINGS RANCH

ROME SERVICE AIRPORT

ROME STATE

ROUND BUTTE

SAXON SYCAN

SENECA EMERGENCY AIRSTRIP

SHANIKO RANCH

SILVER LAKE F S STRIP

SISTERS EAGLE AIR

SMITH MOUNTAIN RANCH

SNYDER RANCH

ST CHARLES MEDICAL CENTER

ST ELIZABETH HOSPITAL

SUNRIVER

TAILWHEEL

TAMARACK SPRINGS RANCH

THE CITADEL

UMPLEBY RANCH

UNITY

VEY SHEEP RANCH

VOLNY LONG CREEK

WAGONTIRE

WASCO STATE

WHIPPET FIELD

WHITEHORSE RANCH

WILDERNESS

WILEYCREEK

7-H SKEET CLUB INC FIELD

ADAMS

ALBERT

ALBERTER FARMS

ALTOONA INTOWN

ALTOONA-BLAIR COUNTY

ANDREW KAUL

BAKER-SELL

February 9, 1998

CITY

OXBOW VILLAGE

PRAIRIE CITY

PAISLEY

ENTERPRISE

BEND

HALFWAY

SISTERS

PRINEVILLE

TROY

PRINEVILLE

SILVER LAKE

ENTERPRISE

OLEX

REDMOND

FRENCHGLEN

ROME

METOLIUS

SILVER LAKE

SENECA

SHANIKO

SILVER LAKE

SISTERS

WALLOWA

CONDON

BEND

BAKER

SUNRIVER

PRINEVILLE

LOSTINE

SISTERS

NORTH POWDER

UNITY

STARKEY

LONG CREEK

BURNS

WASCO

SISTERS

FIELDS

BLY

DAYVILLE

PATTON

CONEVILLE

PHILIPSBURG

JOHNSTOWN

ALTOONA

ST MARY’S

WOODBURY

STATE

COUNTRY

USA

1998–6 I.R.B.

CODE

PS69

HMZ

7G4

BFD

PA04

7PS8

PN13

5G6

N97

6G6

PA10

DUJ

09PA

9G8

18PA

PS47

PS49

5G2

7G6

79N

85PA

4PN1

4PA4

7PS3

PSB

PN56

94PA

3PA7

78PA

0PS4

PS44

4PA5

N35

PN90

20PA

1PS4

PS32

OYM

PN04

PN53

PN12

6PA8

74PN

PS15

PS23

ABR

Y38

SD07

0SD3

AIRPORT

BARNHART

BEDFORD COUNTY

BLUE KNOB VALLEY

BRADFORD REGIONAL

BROOKVILLE HOSPITAL

BUCKTAIL MEDICAL CENTER

C & W MILLIRON FLYING FIELD

CHERRY SPRINGS

CLEARFIELD-LAWRENCE

COVE VALLEY

DU BOIS REGIONAL MEDICAL CEN

DU BOIS-JEFFERSON COUNTY

EAGLE FIELD

EBENSBURG

ECHO

HAMILTON HILL

HARTMAN

INDIAN LAKE

JOHNSON

KEYSTONE

KRUMENACKER

LITTLE PINE

LOCK HAVEN HOSPITAL

MERCY HOSPITAL

MID-STATE

MILLER

MOUNTAIN SPRINGS

NASON HOSPITAL

NORTH VIEW

OLD ORCHARD

OPERATIONS CENTER

PONDEROSA

PUNXSUTAWNEY MUNI

RANCH-AERO

REICHDRILL

SANKEY

SLYDER FIELD

ST MARYS MUNI

STRITTMATTER

STROHMIER

SWEET VALLEY

TALL PINES AIRFIELD

THE ALTOONA HOSPITAL

VICARS PRIVATE

WINDY HILL

ABERDEEN REGIONAL

BEAMAN

BISON MUNI

BLEDSOE RANCH

1998–6 I.R.B

CITY

FLINTON

BEDFORD

NEWRY

BRADFORD

BROOKVILLE

SOUTH RENOVO

SIGEL

GALETON

CLEARFIELD

WILLIAMSBURG

DU BOIS

PORT MATILDA

EBENSBURG

MORRIS

EBENSBURG

GARRETT

CENTRAL CITY

PORT ALLEGANY

UNIONVILLE

CARROLLTOWN

LOCK HAVEN

ALTOONA

PHILIPSBURG

MAHAFFEY

COUDERSPORT

ROARING SPRING

BERLIN

CURWENSVILLE

BELLWOOD

LOCK HAVEN

PUNXSUTAWNEY

ROULETTE

PHILIPSBURG

OSCEOLA MILLS

EMPORIUM

ST MARYS

EBENSBURG

LORETTO

SWEET VALLEY

LOCK HAVEN

ALTOONA

CURWENSVILLE

ABERDEEN

SELBY

BISON

HOOVER

STATE

COUNTRY

USA

February 9, 1998

CODE

SD48

SFD

2SD3

SD36

SD08

BTN

31U

SD59

SD17

9V9

84D

8D7

SD11

SD45

SD44

D65

3DE

1SD0

1SD5

SD88

SD15

SD16

D07

3FU

SD37

SD30

0D8

9D1

SD20

9D2

SD51

SD21

9D0

SD49

SD13

SD22

SD47

HON

SD60

SD43

SD26

0SD8

5V8

SD27

8D8

LEM

0SD0

SD75

SD94

AIRPORT

BLOMBERG 42 RANCH PVT

BOB WILEY FIELD

BOLLWEG FARM

BOOTH RANCH

BOWDLE MUNI

BRITTON MUNI

CAMP CROOK MUNI

CARR

CDP HOSPITAL

CHAMBERLAIN MUNI

CHEYENNE EAGLE BUTTE

CLARK COUNTY

CLEAR LAKE MUNI

COMMUNITY MEMORIAL HOSPITAL

COOK FIELD

CORSICA MUNI

DEITER

DORSEY RANCH

DRAKE FARM

DUNN

DUPREE MUNI

EUREKA MUNI

FAITH MUNI

FAULKTON MUNI

FIEDLER

GENE ARMSTRONG

GETTYSBURG MUNI

GREGORY MUNI

GROTON MUNI

HARDING COUNTY

HARROLD MUNI

HAYES EMERGENCY AIRSTRIP

HIGHMORE MUNI

HITE PRIVATE

HOFER PRIVATE

HOVEN MUNI

HUNT FIELD

HURON REGIONAL

IKE JOHN PRIVATE

INGLE

ISABEL MUNI

JUHNKE

KADOKA MUNI

KIMBALL MUNI

LAKE ANDES MUNI

LEMMON MUNI

LENLING

LIVINGSTON

LUNDIN

February 9, 1998

CITY

FAITH

WINNER

HARROLD

RIDGEVIEW

BOWDLE

BRITTON

CAMP CROOK

PRAIRIE CITY

SISSETON

CHAMBERLAIN

EAGLE BUTTE

CLARK

CLEAR LAKE

REDFIELD

CHAMBERLAIN

CORSICA

REDFIELD

GLAD VALLEY

WHITE LAKE

BISON

DUPREE

EUREKA

FAITH

FAULKTON

SELBY

MIDLAND

GETTYSBURG

GREGOR

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