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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.

2

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.

3

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

4

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

5

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

6

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

7

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-

8

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

9

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.
(c) At the prefiling conference, the
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:

10

(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

11

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”).
3.

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

12

1998–6 I.R.B.

4.

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

13

February 9, 1998

APPENDIX A
TRANSFER PRICING METHODOLOGY
For each APA Year:
A. Covered Transactions.
The Covered Transactions for this APA consist of
B.

.

Transfer Pricing Methodology (“TPM”).

February 9, 1998

14

1998–6 I.R.B.

APPENDIX B
APA RECORDS
1.

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

2.

[Insert here other records].

1998–6 I.R.B

15

February 9, 1998

APPENDIX C
CRITICAL ASSUMPTIONS
1.

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.

2.

[Insert here other Critical Assumptions.]

February 9, 1998

16

1998–6 I.R.B.

APPENDIX D
ANNUAL REPORT
Taxpayer shall include the following in its Annual Report for each APA Year:
1.

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.

2.

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.

3.

The Financial Statements.

4.

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

5.

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

6.

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.

7.

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

8.

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

1998–6 I.R.B

17

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.
I.

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.

18

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

19

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
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
ALEKNAGIK
ALEKNAGIK
LAZY BAY
ALLAKAKET
DELTA JUNCTION/FT
YAKUTAT
AMBLER
AMERICAN CREEK
AMOOK BAY
ANAKTUVUK PASS
ANIAK
KANAKANAK
ANVIK
ANVIK
DELTA JUNCTION
ARCTIC VILLAGE
ATKA

20

STATE
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK

COUNTRY
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
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
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
CHIGNIK
CHIGNIK FLATS
CHIGNIK LAKE
CHISANA

AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

1998–6 I.R.B

21

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
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

AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

February 9, 1998

22

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
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
KAKE
KALTAG
KANTISHNA
KARLUK
KARLUK LAKE
KING COVE
KING SALMON
KIPNUK
KITOI BAY
KIVALINA
KOBUK
KODIAK

AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

1998–6 I.R.B

23

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
KWIGILLINGOK
LAKE BROOKS
LAKE LOUISE
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
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
KODIAK
KODIAK
KOGGIUNG
KOGRU RIVER
KOKHANOK
KOLIGANEK
KOTLIK
KOYUK
KOYUKUK
KULIK LAKE
KVICHAK
KWIGILLINGOK
KWIGILLINGOK
KATMAI NATIONAL PARK
LAKE LOUISE
LAKE LOUISE
LARSEN BAY
LEVELOCK
LIME VILLAGE
PETERSBURG
LONELY
LONG LAKE
LOST RIVER
LOST RIVER
MANKOMEN LAKE
MANLEY HOT SPRINGS
MANOKOTAK
MAY CREEK
MC CARTHY
MC GRATH
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

AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

February 9, 1998

24

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
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
NEWTOK
NIGHTMUTE
NIKOLAI
NIKOLSKI
NOATAK
NOME
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
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

AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

1998–6 I.R.B

25

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
SKAGWAY
SKELTON
SLEETMUTE
SOLOMON STATE FIELD
SOUTH NAKNEK NR 2
SPARREVOHN LRRS
SPORTS MANS PARADISE
SQUAW HARBOR
ST MARY’S
ST MICHAEL
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
SITKA
YAKUTAT
SKAGWAY
SKAGWAY
EUREKA
SLEETMUTE
SOLOMON
SOUTH NAKNEK
SPARREVOHN
TOK
SQUAW HARBOR
ST MARY’S
ST MICHAEL
ST MICHAEL
ST PAUL ISLAND
KANTISHNA
STEAMBOAT BAY
STEBBINS

AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

February 9, 1998

26

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
TAZLINA
TELIDA
TELLER
TETLIN
QUEENS
THOMPSON PASS
NAKNEK
TIKCHIK
TIN CITY
FAREWELL LAKE
TOGIAK VILLAGE
TOK
TOK
TOK
TOKSOOK BAY
TOLSONA LAKE
ALEKNAGIK
TUNUNAK
TWIN HILLS
PILOT POINT
UGASHIK
KUPARUK
UMIAT
UNALAKLEET
UNALASKA
HANNUM CREEK
VALDEZ
VENETIE
VICTORY BIBLE CAMP
WAINWRIGHT
WAINWRIGHT
WALES
BARANOF
WEST POINT
WHITE MOUNTAIN

AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK
AK

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

1998–6 I.R.B

27

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
WRANGELL
YAKATAGA
YAKUTAT
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
WRANGELL
YAKATAGA
YAKUTAT
YAKUTAT
YANKEE CREEK
OZARK
DEMOPOLIS
BUTLER
DEMOPOLIS
DOTHAN
ENTERPRISE
EUTAW
LINDEN
ALICEVILLE
GREENSBORO
FORT RUCKER/OZARK
HEADLAND
HEADLAND
GEIGER
FORT RUCKER/OZARK
FORT RUCKER/OZARK
VERNON
FORT RUCKER/OZARK
YORK
HAMILTON
THOMASVILLE
OIL TROUGH
PARAGOULD
POLLARD
BATESVILLE
MOUNTAIN HOME
MOUNTAIN HOME
POLLARD
WARREN
YELLVILLE
CALICO ROCK
ASH FLAT
DE QUEEN
CORNING
SAGE
DERMOTT
MONTICELLO
TILLAR
SALEM
LAKEVIEW

AK
AK
AK
AK
AK
AK
AK
AK
AK
AL
AL
AL
AL
AL
AL
AL
AL
AL
AL
AL
AL
AL
AL
AL
AL
AL
AL
AL
AL
AL
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

February 9, 1998

28

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
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
NASHVILLE
DE QUEEN
PARAGOULD
PRESCOTT
WALNUT RIDGE
FLIPPIN
MC GEHEE
MC GEHEE
HOPE
HOPE
MELBOURNE
MENA
MONTICELLO
MOUNTAIN VIEW
NEWPORT
NEWPORT
POCAHONTAS
CAMDEN
PIGGOTT
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

AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AR
AZ
AZ
AZ
AZ
AZ
AZ

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

1998–6 I.R.B

29

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
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

AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

February 9, 1998

30

1998–6 I.R.B.

CODE

AIRPORT

CITY

STATE

COUNTRY

4AZ7
P13
SEZ
AZ09
96V
SOW
AZ43
Q35
SJN
AZ06
4
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
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
BLYTHE
BOONVILLE
REDDING
BRIDGEPORT
BURNEY
ALTURAS
GOFFS
CEDARVILLE
CHEMEHUEVI VALLEY
CHICO
CHINA LAKE
BLYTHE
CLOVERDALE
COLUMBIA
COLUMBIA
CORNING

AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
AZ
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

1998–6 I.R.B

31

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

CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

February 9, 1998

32

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
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
DURANGO
LA JUNTA
BLANCA
BRANSON
SOUTH FORK
CHEYENNE WELLS
LAS ANIMAS
WOLF CREEK
CORTEZ
SWINK
CRAIG

CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CA
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

1998–6 I.R.B

33

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
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

34

STATE

COUNTRY

CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
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
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
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
FITZGERALD

CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
CO
DE
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

1998–6 I.R.B

35

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
CLARION
SPIRIT LAKE
DONNELLSON
EAGLE GROVE
EMMETSBURG
ESTHERVILLE
RENWICK
FORT DODGE
ESTHERVILLE
MILFORD
HAMPTON
HUMBOLDT

GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
GA
HI
HI
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

February 9, 1998

36

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 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
KEOKUK
KEOSAUQUA
LIVERMORE
LAURENS
BRITT
POCAHONTAS
RAKE
ROCKWELL CITY
CRYSTAL LAKE
SPENCER
SPENCER
SPIRIT LAKE
LAKE CITY
KETCHUM/SUN VALLEY
ALBION
GROUSE
PARIS
BERNARD
BIG CREEK
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

37

STATE

COUNTRY

IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
IA
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
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
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

38

STATE

COUNTRY

ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
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
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
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

39

STATE

COUNTRY

ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
ID
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
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
IOLA
MINNEOLA
LEOTI
ATWOOD
DELPHOS
GOVE
BROOKVILLE
GOODLAND
BELLEVILLE
BENNINGTON
MC DONALD
CONCORDIA
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

40

STATE

COUNTRY

IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
IL
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
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
HARRIS
GREAT BEND
KANORADO
ASHLAND
HAYS
HAYS
HERINGTON
HILL CITY
SATANTA
LEOTI
CLAY CENTER
HOLYROOD
BLUE MOUND
HOXIE
HUGOTON
INGALLS
OSAGE CITY
MC DONALD
MEADE

1998–6 I.R.B

41

STATE

COUNTRY

KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
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
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
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

42

STATE

COUNTRY

KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
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

43

STATE

COUNTRY

KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS
KS

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
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
MURRAY
JACKSON
GILBERTSVILLE
KUTTAWA
MURRAY
CADIZ
PADUCAH
CADIZ
BENTON
MAYFIELD
OLIVE HILL
PAINTSVILLE
PIKEVILLE
BENTON
CARTER
JAMESTOWN
MANCHESTER
ALBANY
CUNNINGHAM
MONTICELLO
MONTICELLO
HAZARD
PADUCAH
ALEXANDRIA
ALEXANDRIA
LEESVILLE
PINEVILLE
ALEXANDRIA
VENICE
COLFAX
VENICE
PINEVILLE

KS
KS
KS
KS
KS
KS
KS
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
KY
LA
LA
LA
LA
LA
LA
LA
LA
LA

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

February 9, 1998

44

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
VENICE
VENICE
ALEXANDRIA
ALEXANDRIA
ALEXANDRIA
VENICE
MARION
SALISBURY
POCOMOKE CITY
PRINCESS ANNE
BERLIN
BISHOPVILLE
PITTSVILLE
SALISBURY
POCOMOKE CITY
PRINCESS ANNE
PRINCESS ANNE
OAKLAND
OAKLAND
CUMBERLAND
OAKLAND
OCEAN CITY
SALISBURY
CUMBERLAND
CUMBERLAND
WESTERNPORT
POCOMOKE CITY
OCEAN CITY
SALISBURY
CUMBERLAND
SALISBURY
HEBRON
OAKLAND
PORTAGE
ASHLAND
CARIBOU
CHESUNCOOK
CLAYTON LAKE
SINCLAIR
EASTPORT
CHARLOTTE
HOULTON

LA
LA
LA
LA
LA
LA
LA
LA
LA
LA
LA
LA
LA
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
MD
ME
ME
ME
ME
ME
ME
ME
ME
ME

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

1998–6 I.R.B

45

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
PRESQUE ISLE
CHESUNCOOK
PORTAGE LAKE
CUTLER
RANGELEY
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

ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
ME
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

February 9, 1998

46

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
SAULT STE MARIE
GWINN
MANISTIQUE
MARQUETTE
STAMBAUGH
HUBBARD
GLADSTONE
HULBERT
ALEXANDRIA
BEAR RIVER
KENNEDY
APPLETON
GATZKE
BRAINERD
OKLEE
BACKUS
BAGLEY
CLEARBROOK
BRAINERD
BAUDETTE
BAUDETTE
BEMIDJI
BENSON
GARDEN CITY
BIG FALLS
BIGFORK
DEERWOOD
BLUE EARTH
BIGFORK
DEER RIVER
BRAINERD
SLEEPY EYE

MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MI
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

1998–6 I.R.B

47

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 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

MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

February 9, 1998

48

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
MOBERG AIR BASE
MONTEVIDEO-CHIPPEWA COUNTY
MOREY’S
MORRIS MUNI
MURDOCK MUNI
MYERS FIELD
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
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

MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

1998–6 I.R.B

49

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
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

MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN
MN

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

February 9, 1998

50

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
DEXTER
LENOX
DONIPHAN
GRANDIN
BISMARCK
DUDLEY
ELLINGTON
SUMNER
BAGNEL
ELDON
FULTON
SIKESTON
WILLIAMSVILLE
WINDSOR

MN
MN
MN
MN
MN
MN
MN
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

1998–6 I.R.B

51

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
BROOKFIELD
CLINTON
ADVANCE
GIDEON
TAYLOR
EDINA
HANNIBAL
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

MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

February 9, 1998

52

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
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
SALEM
PARIS
LADDONIA
LA PLATA
SEDALIA
LEWISTOWN
SHELBYVILLE

MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO
MO

USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA
USA

1998–6 I.R.B

53

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
SK

[Text truncated at 120,000 characters. The full text is on the page linked above.]

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A106d72a236f933e1. Public record. Not legal advice.