# Bulletin No. 1997–28

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Bulletin No. 1997–28
July 14, 1997

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

Announcement 97–69, page 13.
A list is provided of organizations that no longer qualify
as organizations to which contributions are deductible
under section 170 of the Code.

Rev. Rul. 97–28, page 4.
LIFO; price indexes; department stores. The May
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, May 31, 1997.

EMPLOYMENT TAX

Rev. Rul. 97–29, page 4.
Retail motor fuels outlet. A retail motor fuels outlet is
15-year property for depreciation purposes whether or
not the taxpayer-owner is the operator of the motor fuels
business.

EXCISE TAX

EMPLOYEE PLANS
Del. Order 172 (Rev. 5), page 6.
This order gives authority to waive all or part of the
excise tax imposed under Code section 4971(f), with
respect to liquidity shortfalls within the meaning of Code
section 412(m)(5)(E), to the Director of the Employee
Plans Division and may be redelegated to branch chiefs
within the division.

EXEMPT ORGANIZATIONS
Announcement 97–68, page 13.
A list is given of organizations now classified as private
foundations.

Finding Lists begin on page 17.
Announcement of Disbarments and Suspensions begins on page 15.

Page 5.
Railroad retirement; rate determination; quarterly.
The Railroad Retirement Board has determined that the
rate of tax imposed by Code section 3221 shall be 35
cents for the quarter beginning July 1, 1997.

Notice 97–41, page 6.
T.D. 8716, 1997–19 I.R.B. 5, relating to group health
plan portability, access, and renewability requirements
added to section 9801 of the Code by the Health
Insurance Portability and Accountability Act of 1996, is
corrected.

ADMINISTRATIVE
Notice 97–40, page 6.
This notice announces that for periods on or after July 1,
1997, when China resumes the exercise of sovereignty
over Hong Kong, the Service will continue to treat Hong
Kong and China as two separate countries for purposes
of certain bilateral agreements, the Internal Revenue
Code (including subpart F), and the Income Tax Regulations.

Mission of the Service
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 products and services; and perform in a
manner warranting the highest degree of public
confidence in our integrity, efficiency, and fairness.

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 of ficers 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 cour tesy 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.

court decisions, rulings, and procedures 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,

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
quarterly and semiannual basis, and are published in
the first Bulletin of the succeeding quarterly and 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, D.C. 20402.

3

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 168.—Accelerated Cost
Recovery System

A retail motor fuels outlet may be
owned by one entity and operated by
another entity. Often, the owner of the
property leases the property to an operator. In addition, businesses other than
the motor fuels business may operate in
the same building. For example, an
outlet building may contain a restaurant
or video arcade. These businesses may
be owned and operated by different
taxpayers that make payments to the
owner of the outlet building or to a
sublessor.

retail motor fuels outlet if 50 percent or
more of the gross revenues generated
from the property are derived from
petroleum sales, or 50 percent or more
of the floor space in the property is
devoted to petroleum marketing sales. A
motor fuels outlet of 1400 square feet or
less qualifies as a retail motor fuels
outlet under the Act without application
of either 50 percent test. S. Rep. No.
281, 104th Cong., 2d Sess. 14–16
(1996).
Section 168(e)(3)(E) provides that any
§ 1250 property that qualifies as a retail
motor fuels outlet is 15-year property.
There is no distinction between an
owner of a retail motor fuels outlet that
also operates the motor fuels business
and an owner that does not operate the
motor fuels business. Accordingly,
§ 1250 property the use of which meets
the definition of a retail motor fuels
outlet is treated as 15-year property for
depreciation purposes whether or not the
owner is the operator. In applying the
50-percent gross revenues test to determine if the property qualifies as a retail
motor fuels outlet, the owner of an
outlet building must aggregate the gross
revenues of all businesses operated in
the outlet building whether or not such
businesses are operated by the owner.

LAW AND ANALYSIS

HOLDING

Section 1120 of the Small Business
Job Protection Act of 1996, Pub. L. No.
104–188, 110 Stat. 1755 (1996) (the
Act), amended § 168(e)(3)(E) to provide that 15-year property includes any
§ 1250 property that is a retail motor
fuels outlet whether or not food or other
convenience items are sold at the outlet.
The legislative history of the Act provides that property will qualify as a

A retail motor fuels outlet is 15-year
property for depreciation purposes under
§ 168(e)(3)(E) whether or not the
taxpayer-owner is the operator of the
motor fuels business.

Retail motor fuels outlet. A retail
motor fuels outlet is 15-year property
for depreciation purposes whether or not
the taxpayer-owner is the operator of the
motor fuels business.
Rev. Rul. 97–29
ISSUE
If a taxpayer is the owner, but not the
operator, of a retail motor fuels outlet, is
the outlet 15-year property for depreciation purposes under § 168(e)(3)(E) of
the Internal Revenue Code?
FACTS

DRAFTING INFORMATION
The principal author of this revenue
ruling is Mark Pitzer of the office of
Assistant Chief Counsel (Passthroughs

and Special Industries). For further information regarding this revenue ruling,
contact Mark Pitzer at (202) 622–3110
(not a toll-free call).
Section 472.—Last-in, First-out
Inventories
26 CFR 1.472–1: Last-in, first-out inventories.

LIFO; price indexes; department
stores. The May 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, May 31, 1997.
Rev. Rul. 97–28
The following Department Store Inventory Price Indexes for May 1997
were issued by the Bureau of Labor
Statistics on June 17, 1997. 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, May 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)

1.
2.
3.
4.
5.
6.
7.
8.

Groups

May 1996

May 1997

Percent Change
from May 1996 to
May 19971

Piece Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Domestics and Draperies . . . . . . . . . . . . . . . . . . . . . . . . . .
Women’s and Children’s Shoes . . . . . . . . . . . . . . . . . . . . .
Men’s Shoes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Infants’ Wear. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Women’s Underwear . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Women’s Hosiery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Women’s and Girls’ Accessories . . . . . . . . . . . . . . . . . . . .

545.1
649.3
659.7
906.5
631.2
534.1
286.8
550.8

529.2
649.3
663.7
918.8
642.0
537.7
296.7
566.2

22.9
0.0
0.6
1.4
1.7
0.7
3.5
2.8

July 14, 1997

4

1997–28

I.R.B.

BUREAU OF LABOR STATISTICS, DEPARTMENT STORE—Continued
INVENTORY PRICE INDEXES BY DEPARTMENT GROUPS
(January 1941 = 100, unless otherwise noted)

Groups

May 1996

May 1997

Percent Change
from May 1996 to
May 19971

Women’s Outerwear and Girls’ Wear . . . . . . . . . . . . . . . .
Men’s Clothing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Men’s Furnishings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Boys’ Clothing and Furnishings. . . . . . . . . . . . . . . . . . . . .
Jewelry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Toilet Articles and Drugs . . . . . . . . . . . . . . . . . . . . . . . . . .
Furniture and Bedding . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Floor Coverings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Housewares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Major Appliances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Radio and Television . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recreation and Education2 . . . . . . . . . . . . . . . . . . . . . . . . .
Home Improvements2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Auto Accessories2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

417.9
626.1
593.3
493.3
1020.1
773.8
883.8
668.0
576.1
803.9
245.1
79.2
112.8
127.2
107.4

435.1
630.2
601.9
500.2
1004.9
755.8
907.2
673.4
592.7
806.3
242.0
76.7
109.8
132.4
107.2

4.1
0.7
1.4
1.4
21.5
22.3
2.6
0.8
2.9
0.3
21.3
23.2
22.7
4.1
20.2

Groups 1 – 15: Soft Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Groups 16 – 20: Durable Goods . . . . . . . . . . . . . . . . . . . . . . . . .
Groups 21 – 23: Misc. Goods2 . . . . . . . . . . . . . . . . . . . . . . . . . .

603.0
467.6
113.7

612.3
465.4
112.2

1.5
20.5
21.3

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

556.3

560.7

0.8

9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.

1

Absence of a minus sign before percentage change in this column signifies price increase.
Indexes on a January 1986 = 100 base.
3
The store total index covers all departments, including some not listed separately, except for the following: candy, foods,
liquor, tobacco, and contract departments.
2

DRAFTING INFORMATION

Section 3221.—Rate of Tax

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
toll-free call).

Determination of Quarterly Rate of
Excise Tax for Railroad Retirement
Supplemental Annuity Program

Section 894.—Income Affected By
Treaty
For periods on or after July 1, 1997, when
China resumes the exercise of sovereignty over
Hong Kong, the Internal Revenue Service will
continue to treat Hong Kong and China as two
separate countries for purposes of certain bilateral
agreements and the Internal Revenue Code and
Income Tax Regulations. See Notice 97–40,
page 6.

1997–28

I.R.B.

In accordance with directions in section 3221(c) of the Railroad Retirement
Tax Act (26 U.S.C., section 3221(c)),
the Railroad Retirement Board has determined that the excise tax imposed by
such Section 3221(c) on every employer, with respect to having individuals in his employ, for each work-hour
for which compensation is paid by such
employer for services rendered to him
during the quarter beginning July 1,
1997, shall be at the rate of 35 cents.
In accordance with directions in Section 15(a) of the Railroad Retirement
Act of 1974, the Railroad Retirement
Board has determined that for the quar-

5

ter beginning July 1, 1997, 31.0 percent
of the taxes collected under Sections
3211(b) and 3221(c) of the Railroad
Retirement Tax Act shall be credited to
the Railroad Retirement Account and
69.0 percent of the taxes collected under
such Sections 3211(b) and 3221(c) plus
100 percent of the taxes collected under
Section 3221(d) of the Railroad Retirement Tax Act shall be credited to the
Railroad Retirement Supplemental Account.
By Authority of the Board.
Dated May 28, 1997.
Beatrice Ezerski,
Secretary to the Board.
(Filed by the Office of the Federal Register on
June 4, 1997, 8:45 a.m., and published in the issue
of the Federal Register for June 5, 1997, 62 F.R.
30901)

July 14, 1997

Part III. Administrative, Procedural, and Miscellaneous
Delegation Order No. 172 (Rev. 5)
Delegation of Authority
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Delegation of authority.
SUMMARY: The authority of the Commissioner of Internal Revenue to waive
all or part of the excise tax imposed
under section 4971(f) of the Internal
Revenue Code (Code) with respect to
liquidity shortfalls within the meaning
of section 412(m)(5)(E) of the Code is
delegated to the Director, Employee
Plans Division, and may be redelegated
to branch chiefs within the division. The
text of the delegation order appears
below.
EFFECTIVE DATE: June 15, 1997.
FOR FURTHER INFORMATION
CONTACT:
John
H.
Turner,
CP:E:EP:P:2, Room 6702, 1111 Constitution Avenue, NW, Washington, DC
20224, (202) 622–6214 (not a toll-free
number).
Delegation Order No. 172 (Rev. 5)
Effective: June 15, 1997.
Waiver of Excise Taxes Imposed Under Section 4971 of the Internal Revenue Code.
Authority: To waive all or part of the
100% excise tax imposed under section
4971(b) of the Internal Revenue Code in
accordance with subsection (b) of section 3002 of the Employee Retirement
Income Security Act of 1974 (ERISA).
Delegated to: Director, Employee
Plans Division.
Redelegation: This authority may be
redelegated to branch chiefs within the
division for waivers that are not deemed
substantial. For purposes of this order, a
substantial waiver is a waiver of the
additional tax liability resulting from a
computation based on an accumulated
funding deficiency in excess of one
million dollars.
Authority: To waive all or part of the
excise tax imposed by section 4971(f) of
the Internal Revenue Code with respect
to liquidity shortfalls within the meaning
of section 412(m)(5)(E).
Delegated to: Director, Employee
Plans Division.
Redelegation: This authority may be
redelegated to branch chiefs within the
division.
Source of Authority: Treasury Order
150–10.
July 14, 1997

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby
affirmed and ratified.
This order supersedes Delegation Order No. 172 (Rev. 4), which was effective 12–31–96.
Approved April 15, 1997.
James E. Donelson,
Acting Chief Compliance Officer.
(Filed by the Office of the Federal Register on
May 28, 1997, 8:45 a.m., and published in the
issue of the Federal Register for May 29, 1997, 62
F.R. 29187)

Treatment of Hong Kong and China
Notice 97–40
This Notice sets forth the Service’s
position on the treatment of the Hong
Kong Special Administrative Region of
the People’s Republic of China (Hong
Kong) and The People’s Republic of
China (China) on and after July 1, 1997,
for purposes of the application of certain
bilateral agreements and the Internal
Revenue Code and Income Tax Regulations, including subpart F of the Code.
Under the 1984 Sino-British Joint Declaration, China and the United Kingdom
agreed that China will resume the exercise of sovereignty over Hong Kong on
July 1, 1997.
I. U.S.-China Tax Convention
The Agreement Between the Government of the United States of America
and the Government of the People’s
Republic of China for the Avoidance of
Double Taxation and the Prevention of
Tax Evasion with Respect to Taxes on
Income, T.I.A.S. No. 12065, 1988–1
C.B. 414 (the ‘‘Convention’’), provides
that its geographical scope is limited to
the areas in which the laws relating to
Chinese tax (as defined in Article 2(1)
of the Convention) are in force. This
limitation precludes application of the
Convention to Hong Kong because the
relevant law governing Hong Kong as
of July 1, 1997, provides that the laws
relating to Chinese tax will not apply in
Hong Kong on or after July 1, 1997.
The Basic Law of the Hong Kong
Special Administrative Region of the
People’s Republic of China, Articles 106
and 108 (1990); S. Exec. Rep. No. 7,
99th Cong., 1st Sess. 14–15, 18–19
(1985).

6

II. Reciprocal Shipping Exemption
On and after July 1, 1997, the Agreement between the Government of the
United States of America and the Government of Hong Kong for the Reciprocal Exemption with Respect to Taxes on
Income from the International Operation
of Ships, effected by an exchange of
notes, T.I.A.S. No. 11892, 1995–1 C.B.
228 (the ‘‘Shipping Agreement’’), will
continue to apply in accordance with its
terms. The Shipping Agreement will not
apply with respect to China.
III. Internal Revenue Code
Hong Kong has historically been
treated as a separate country for purposes of the Internal Revenue Code and
Income Tax Regulations, including subpart F of the Code. Consistent with the
treatment of Hong Kong and China as
separate countries under the Convention
and the Shipping Agreement on and
after July 1, 1997, the Service will
continue to treat Hong Kong and China
as separate countries on and after July 1,
1997, for purposes of the Code and
regulations, including subpart F. See
United States-Hong Kong Policy Act of
1992, § 201, 22 U.S.C. § 5721 (1996)
(providing that notwithstanding any
change in the exercise of sovereignty
over Hong Kong, the laws of the United
States will continue to apply with respect to Hong Kong on and after July 1,
1997, in the same manner as before that
date unless otherwise expressly provided
by law or Executive Order).
The principal author of this notice is
Valerie Mark of the Office of the Associate Chief Counsel (International). For
further information regarding this notice,
contact Ms. Mark at (202) 622–3840
(not a toll-free call).

Interim Rules for Health Insurance
Portability for Group Health Plans;
Correction
Notice 97–41
AGENCIES: Internal Revenue Service,
Department of the Treasury; Pension
and Welfare Benefits Administration,
Department of Labor; Health Care Financing Administration, Department of
Health and Human Services.
1997–28

I.R.B.

ACTION: Correction to interim rules.
SUMMARY: This document contains
corrections to interim rules which were
published in the Federal Register on
Tuesday, April 8, 1997 (62 FR 16894
[T.D. 8716, 1997–19 I.R.B. 5]). The
interim rules govern the access, portability and renewability requirements for
group health plans and issuers of health
insurance coverage offered in connection with a group health plan under the
Health Insurance Portability and Accountability Act of 1996 (HIPAA).
EFFECTIVE DATE: June 1, 1997.
FOR FURTHER INFORMATION CONTACT: Julie Walton, Health Care Financing Administration, at 410-7861565; Amy J. Scheingold, Office of
Regulations and Interpretations, Pension
and Welfare Benefits Administration,
Department of Labor, at 202-219-4377;
or Russ Weinheimer, Internal Revenue
Service, at 202-622-4695. These are not
toll-free numbers.
SUPPLEMENTARY INFORMATION:
Background
The interim rules that are subject to
these corrections are issued under sections 102(c)(4), 101(g)(4), and 401(c)(4)
of HIPAA.
Need for Correction
As published, the interim rules contain errors which may prove to be
misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the
interim rules which are the subject of
FR Doc. 97-8275 is corrected as follows:
1. On page 16895, column 3, in the
preamble under the paragraph heading
‘‘C. Overview of Coordination of
Group Market Regulation Among Departments’’, line 3 from the top of the
column, the language ‘‘Part A of Title
XXVII of the PHS Act, a’’ is corrected
to read ‘‘Title XXVII of the PHS Act,
a’’.
2. On page 16896, column 1, in the
preamble under the paragraph heading
‘‘D. Special Information Concerning
State Insurance Law’’, line 2 from the
bottom of the column, the language
‘‘sections 144 through 148 in the PHS
Act’’ is corrected to read ‘‘parts 144
through 148 in the PHS Act’’.
1997–28

I.R.B.

3. On page 16896, column 2, in the
preamble under the paragraph heading
‘‘D. Special Information Concerning
State Insurance Law’’, lines 3 through
7, the language ‘‘(See section 146) and
the individual market (see section 148).
The group market is further divided into
the large group market and the small
group market. Section 146 of the PHS
Act’’ is corrected to read ‘‘(see part 146)
and the individual market (see part 148).
The group market is further divided into
the large group market and the small
group market. Part 146 of the PHS
Act’’.
4. On page 16896, column 2, in the
preamble, the paragraph heading ‘‘Definitions—26 CFR 54.9801-2, 29 CFR
2590.701-2, 45 CFR 144.103’’, is corrected to read ‘‘Definitions—26 CFR
54.9801-2T, 29 CFR 2590.701-2, 45
CFR 144.103’’.
5. On page 16896, column 3, in the
preamble, the paragraph heading ‘‘Limitation on Preexisting Condition Exclusion Period—26 CFR 54.9801-3, 29
CFR 2590.71-3, 45 CFR 146.111’’, is
corrected to read ‘‘Limitation on Preexisting Condition Exclusion Period—26
CFR 54.9801-3T, 29 CFR 2590.701-3,
45 CFR 146.111’’.
6. On page 16896, column 3, in footnote 4, in the last line, the reference to
‘‘26 CFR 54.9801-3’’ is corrected to
read ‘‘26 CFR 54.9801-3T’’.
7. On page 16897, column 3, in the
preamble, the paragraph heading ‘‘Rules
Relating to Creditable Coverage—26
CFR 54.9801-4, 29 CFR 2590.701-4, 45
CFR 146.113’’ is corrected to read
‘‘Rules Relating to Creditable Coverage—26 CFR 54.9801-4T, 29 CFR
2590.701-4, 45 CFR 146.113’’.
8. On page 16899, column 1, in the
preamble, the paragraph heading ‘‘Certificates and Disclosure of Previous
Coverage—26 CFR 54.9801-5, 29 CFR
2590.701-5, 45 CFR 146.115’’ is corrected to read ‘‘Certificates and Disclosure of Previous Coverage—26 CFR
54.9801-5T, 29 CFR 2590.701-5, 45
CFR 146.115’’.
9. On page 16899, column 2, in the
preamble under the paragraph heading
‘‘Certificates and Disclosure of Previous
Coverage—26 CFR 54.9801-5T, 29 CFR
2590.701-5, 45 CFR 146.115’’, the first
full paragraph, line 2, the language
‘‘Paragraph (a)(5) describes the rights
of’’ is corrected to read ‘‘Paragraph
(a)(2) describes the rights of’’.
10. On page 16900, column 3, in the
preamble under the paragraph heading
‘‘Certificates and Disclosure of Previous

7

Coverage—26 CFR 54.9801-5T, 29 CFR
2590.701-5, 45 CFR 146.115’’, lines 6
and 7 from the top of the column, the
language ‘‘category of benefits described in paragraph (b). The requested
entity may’’ is corrected to read ‘‘of the
specified categories of benefits. The requested entity may’’.
11. On page 16900, column 3, in the
preamble under the heading of the
model form ‘‘Information on Categories of Benefits’’, in the unnumbered
paragraph of the model form, lines 1
through 7 are corrected as follows:
‘For each category above, (i) enter ‘N/A’
if the individual had no coverage within
the category, (ii) enter both the date that
the individual’s coverage within the category began and the date that the individual’s coverage within the category
ended (or indicate if continuing), or (iii)
enter ‘same’ ’’.
12. On page 16901, column 2, in the
preamble under the heading of the
model certificate ‘‘Certificate of Group
Health Plan Coverage’’, number 8, line
2, the language ‘‘line 5 has at least 18
months of creditable’’ is corrected to
read ‘‘line 5 has (have) at least 18
months of creditable’’.
13. On page 16901, column 2, in the
preamble under the heading of the
model certificate ‘‘Certificate of Group
Health Plan Coverage’’, in the paragraph entitled ‘‘Note:’’, last line, the
language ‘‘the participant and each beneficiary.’’ is corrected to read ‘‘the participant and each dependent.’’.
14. On page 16901, column 2, in the
preamble, the paragraph heading ‘‘Special Enrollment Periods—26 CFR
54.9801-6, 29 CFR 2590.701-6, 45 CFR
146.117’’ is corrected to read ‘‘Special
Enrollment Periods—26 CFR 54.98016T, 29 CFR 2590.701-6, 45 CFR
146.117’’.
15. On page 16902, column 2, in the
preamble, the paragraph heading ‘‘Nondiscrimination in Eligibility and Premiums in the Group Market—26 CFR
54.9802-1, 29 CFR 2590.702, 45 CFR
146.121’’ is corrected to read ‘‘Nondiscrimination in Eligibility and Premiums
in the Group Market—26 CFR 54.98021T, 29 CFR 2590.702, 45 CFR
146.121’’.
16. On page 16903, column 2, in the
preamble, the paragraph heading ‘‘Special Rules—Excepted Plans and Excepted Benefits—26 CFR 54.9804-1, 29
CFR 2590.732, 45 CFR 146.145’’ is
corrected to read ‘‘Special Rules—
Excepted Plans and Excepted BenJuly 14, 1997

efits—26 CFR 54.9804-1T, 29 CFR
2590.732, 45 CFR 146.145’’.
17. On page 16906, column 2, in the
preamble, the paragraph heading ‘‘Effective Dates—26 CFR 54.9806-1, 29 CFR
2590.736, 45 CFR 146.125’’ is corrected
to read ‘‘Effective Dates—26 CFR
54.9806-1T, 29 CFR 2590.736, 45 CFR
146.125’’.
18. On page 16907, column 1, in the
preamble, under the paragraph heading
‘‘G. Interim Rules and Request for
Comments’’, line 3, the language
‘‘NMHPA), Section 2707 of the PHS
Act,’’ is corrected to read ‘‘NMHPA),
Section 2792 of the PHS Act,’’.
19. On page 16909, column 2, in the
preamble, the fourth full paragraph, line
9, the language ‘‘help level the playing
for small’’ is corrected to read ‘‘help
level the playing field for small’’.
20. On page 16913, column 2, in the
preamble, the second full paragraph, line
10, the language ‘‘explore innovative
options and intend’’ is corrected to read
‘‘explore innovative options and HHS
intends’’.
20a. On page 16919, column 2, in the
preamble, under the paragraph heading
‘‘Exclusion of Certain Plans from the
PHS Act Group Market Requirements’’,
first paragraph, line 8, the language
‘‘Act. Section 146.180(b) includes
rules’’ is corrected to read ‘‘Act. Section
146.180 includes rules’’.
21. On page 16921, column 2, in the
preamble, line 2 from the top of the
column, the language ‘‘for certification
(29 CFR 2590.710(e) and’’ is corrected
to read ‘‘for certification (29 CFR
2590.736(e) and’’.
22. On page 16923, column 1, in the
preamble, the paragraph heading ‘‘Estimated Total Burden Cost’’ is removed.
23. On page 16924, column 2, in the
preamble, the paragraph heading ‘‘45
CFR 146.120 Certificates and Disclosure of Previous Coverage’’ is corrected
to read ‘‘45 CFR 146.115 Certificates
and Disclosure of Previous Coverage’’.
24. On page 16925, column 1, in the
preamble, the paragraph heading ‘‘45
CFR 146.122 Special Enrollment Periods’’ is corrected to read ‘‘45 CFR
146.117 Special Enrollment Periods’’.
25. On page 16925, column 2, in the
preamble, lines 1 through 4 from the
bottom of the column, the language
‘‘annually per issuer, for a total burden
of 2,800 hours. The cost associated with
this hour burden is estimated to be
$30,800 annually.’’ is corrected to read
‘‘per issuer, for a total burden of 2,800
July 14, 1997

hours. The cost associated with this hour
burden is estimated to be $30,800.’’.
26. On page 16927, column 1, in the
preamble, the paragraph heading is corrected to read as follows:
‘‘45 CFR 146.180 Treatment of NonFederal Governmental Plans’’.
26a. On page 16927, column 1, in the
preamble, under the paragraph heading
‘‘45 CFR 146.180 Treatment of NonFederal Governmental Plans’’, first paragraph, line 1, the language ‘‘Section
145.180(b) includes rules’’ is corrected
to read ‘‘Section 146.180 includes
rules’’.
27. On page 16927, column 2, in the
preamble, under the paragraph heading
‘‘Statutory Authorities’’, the third paragraph, last line, the language ‘‘the authority contained in Section.’’ is corrected to read ‘‘the authority contained
in 26 U.S.C. 7805, 9806; Sec. 401, Pub.
L. 104-191, 101 Stat. 1936.’’.
26 CFR PART 54 [CORRECTED]
§ 54.9801-1T [Corrected]
28. On page 16927, column 3,
§ 54.9801-1T, paragraph (c), line 6, the
language ‘‘sections 701, 702, 703, 705,
and 706 of’’ is corrected to read ‘‘sections 701, 702, 703, 732, and 733 of’’.
§ 54.9801-2T [Corrected]
29. On page 16928, column 1,
§ 54.9801-2T, paragraph (3) of the definition for ‘‘COBRA’’, line 2, the language ‘‘means sections 601-608 of the
ERISA,’’ is corrected to read ‘‘means
sections 601-608 of ERISA,’’.
§ 54.9801-3T [Corrected]
30. On page 16930, column 1,
§ 54.9801-3T, paragraph (a)(1)(iii), line
2 from the top of the column, the
language ‘‘coverage’ as such term is
used in’’ is corrected to read ‘‘coverage’
as such phrase is used in’’.
31. On page 16930, column 3,
§ 54.9801-3T, paragraph (b)(1)(ii), paragraph (ii) of the Example., line 5 from
the bottom of the paragraph, the language ‘‘to 2 months for any preexisting
condition of’’ is corrected to read ‘‘to 65
days for any preexisting condition of’’.
§ 54.9801-4T [Corrected]
32. On page 16931, column 3,
§ 54.9801-4T, paragraph (b)(2)(iv),
paragraph (i) of Example 6., line 5, the
language ‘‘ceases. C is then unemployed

8

for 51 days’’ is corrected to read
‘‘ceases. C is then unemployed and does
not have any creditable coverage for 51
days’’.
33. On page 16932, column 1,
§ 54.9801-4T, paragraph (b)(2)(iv),
paragraph (ii) of Example 7., line 3, the
language ‘‘coverage under the policy
ultimately became’’ is corrected to read
‘‘and coverage under the policy ultimately became’’.
34. On page 16932, column 1,
§ 54.9801-4T, paragraph (b)(2)(v)(B),
paragraph (ii) of the Example., line 9,
the language ‘‘month anniversary of her
enrollment (May’’ is corrected to read
‘‘month anniversary of F’s enrollment
(May’’.
§ 54.9801-5T [Corrected]
35. On page 16933, column 1,
§ 54.9801-5T, paragraph (a)(1)(i), lines
3 and 4 from the top of the column, the
language ‘‘accordance with this paragraph (a) of this section. (See PHSA
section 2701(e)’’ is corrected to read
‘‘accordance with this paragraph (a).
(See PHSA section 2701(e)’’.
36. On page 16933, column 2,
§ 54.9801-5T,
paragraph
(a)(1)(iv)(B)(1), line 24, the language
‘‘request made under paragraph (b)(2)
of’’ is corrected to read ‘‘request made
under paragraph (b)(1) of’’.
37. On page 16933, column 2,
§ 54.9801-5T,
paragraph
(a)(1)(iv)(B)(2), paragraph (i) of the Example., lines 7 through 9, the language
‘‘agreement with the plan to provide
automatic certificates as permitted under
paragraph (a)(2)(ii) of this section.’’ is
corrected to read ‘‘agreement with the
plan to provide certificates as permitted
under paragraph (a)(1)(iii) of this section.’’.
38. On page 16934, column 1,
§ 54.9801-5T, paragraph (a)(2)(iv),
paragraph (i) of Example 4., line 8, the
language ‘‘expiration of a 30-day grace
period, S’s group’’ is corrected to read
‘‘expiration of a 30-day grace period,
Employer S’s group’’.
39. On page 16934, column 2,
§ 54.9801-5T, paragraph (a)(2)(iv),
paragraph (i) of Example 5., line 2 from
the top of the column, the language
‘‘premitted under paragraph (a)(2)(iii).
Under’’ is corrected to read ‘‘permitted
under paragraph (a)(2)(iii) of this section. Under’’.
40. On page 16935, column 1,
§ 54.9801-5T, paragraph (a)(5)(i)(A),
line 5, the language ‘‘relating to the
1997–28

I.R.B.

dependent coverage. In’’ is corrected to
read ‘‘relating to dependent coverage.
In’’.
41. On page 16935, columns 1 and 2,
§ 54.9801-5T, paragraph (a)(5)(i)(B),
paragraph (ii) of the Example., the last
line of column 1 and first line of
column 2, the language ‘‘the standard in
this paragraph (a)(5)(i) of this section
that it make reasonable efforts to’’ is
corrected to read ‘‘the standard in this
paragraph (a)(5)(i) that it make reasonable efforts to’’.
42. On page 16935, column 3,
§ 54.9801-5T, paragraph (a)(6)(ii), line
2 from the bottom of the paragraph, the
language ‘‘requirements of Subparts 1
and 3 of Part’’ is corrected to read
‘‘requirements of Subparts 1 through 3
of Part’’.
43. On page 16936, column 2,
§ 54.9801-5T, paragraph (c)(2)(ii), line
3 from the top of the column, the
language ‘‘explanations of benefit
claims (EOB) or’’ is corrected to read
‘‘explanations of benefit claims (EOBs)
or’’.
44. On page 16937, column 1,
§ 54.9801-5T, paragraph (d)(3), paragraph (ii) of Example 3., last 4 lines of
the paragraph, the language ‘‘is consistent with the urgency of H’s health
condition (this determination may be
modified as permitted under paragraph
(d)(2) of this section).’’ is corrected to
read ‘‘is consistent with the urgency of
H’s health condition. (This determination
may be modified as permitted under
paragraph (d)(2) of this section.)’’.

§ 54.9806-1T [Corrected]

§ 2590.701-3 [Corrected]

48. On page 16940, column 1,
§ 54.9806-1T, paragraph (a)(1), line 6,
the language ‘‘through 54.9804-1T apply
with respect’’ is corrected to read
‘‘through 54.9801-6T, 54.9802-1T, and
54.9804-1T apply with respect’’.
49. On page 16940, column 1,
§ 54.9806-1T, paragraph (a)(2), line 12,
the language ‘‘1T through 54.9804-1T
do not apply to’’ is corrected to read
‘‘1T through 54.9801-6T, 54.9802-1T,
and 54.9804-1T do not apply to’’.
50. On page 16940, column 1,
§ 54.9806-1T, paragraph (a)(2), line 3
from the bottom of the paragraph, the
language ‘‘requirement of such part, is
not treated’’ is corrected to read ‘‘requirement of such Chapter, is not
treated’’.
51. On page 16940, column 3,
§ 54.9806-1T, paragraph (d), line 11,
the language ‘‘and a health insurance
issuer is not’’ is corrected to read ‘‘and
a health insurance issuer are not’’.
52. On page 16940, column 3,
§ 54.9806-1T, paragraph (e)(3)(i), line
4, the language ‘‘§ 54.9801-5T(a)(5)(ii),
that occur on or’’ is corrected to read
‘‘§ 54.9801-5T(a)(2)(ii), that occur on
or’’.
53. On page 16940, column 3,
§ 54.9806-1T, paragraph (e)(3)(iv), last
line, the language ‘‘5T(a)(5)(iii).’’ is
corrected to read ‘‘5T(a)(2)(iii).’’
54. On page 16941, column 1, in the
signature block, the language ‘‘Assistant
Secretary of the Treasury’’ is corrected
to read ‘‘Acting Assistant Secretary of
the Treasury’’.

56. On page 16943, column 1,
§ 2590.701-3, paragraph (a)(1)(i)(C),
paragraph (i) of Example 3., line 2 from
the bottom of the paragraph, the language ‘‘plan. Two months later, B is
hospitalized’’ is corrected to read ‘‘plan.
Two months later, B is hospitalized
for’’.
57. On page 16943, column 2,
§ 2590.701-3, paragraph (a)(1)(iii), line
2 from the bottom of the paragraph, the
language ‘‘term is used in section
701(a)(3) of the’’ is corrected to read
‘‘phrase is used in section 701(a)(3) of
the’’.
58. On page 16944, column 1,
§ 2590.701-3, paragraph (b)(1)(ii), paragraph (ii) of the Example., line 5 from
the bottom of the paragraph, the language ‘‘to 2 months for any preexisting
condition of’’ is corrected to read ‘‘to 65
days for any preexisting condition of’’.
59. On page 16944, column 2,
§ 2590.701-3, paragraph (c), line 3, the
language ‘‘plan, and health insurance
issuer’’ is corrected to read ‘‘plan, and a
health insurance issuer’’.

§ 54.9801-6T [Corrected]

29 CFR PART 2590 [CORRECTED]

45. On page 16938, column 1,
§ 54.9801-6T, paragraph (b)(2), line 6,
the language ‘‘enrolled, in the plan, the
individual’’ is corrected to read ‘‘enrolled, for coverage under the terms of
the plan, the individual’’.
46. On page 16938, column 1,
§ 54.9801-6T, paragraph (b)(4) introductory text, line 2, the language ‘‘who
is eligible, but not enrolled, in the’’ is
corrected to read ‘‘who is eligible, but
not enrolled, for coverage under the
terms of the’’.
47. On page 16938, column 1,
§ 54.9801-6T, paragraph (b)(6), line 4,
the language ‘‘eligible, but not enrolled,
in the plan,’’ is corrected to read ‘‘eligible, but not enrolled, for coverage
under the terms of the plan,’’.

§ 2590.701-2 [Corrected]

1997–28

I.R.B.

55. On pages 16941 and 16492, columns 3 and 1, respectively, § 2590.7012, the definitions of ‘‘Enrollment date’’
and ‘‘Late enrollment’’ are corrected to
read as follows:
*

*

*

*

*

Enrollment date definitions (enrollment date and first day of coverage) are
set forth in § 2590.701-3(a)(2)(i) and
(ii).
*

*

*

*

*

Late enrollment definitions (late enrollee and late enrollment) are set forth
in § 2590.701-3(a)(2)(iii) and (iv).
*

*

*

9

*

*

§ 2590.701-4 [Corrected]
60. On page 16945, column 2,
§ 2590.701-4, paragraph (b)(2)(iv),
paragraph (i) of Example 6, line 5, the
language ‘‘ceases. C is then unemployed
for 51 days’’ is corrected to read
‘‘ceases. C is then unemployed and does
not have any creditable coverage for 51
days’’.
§ 2590.701-5 [Corrected]
61. On page 16946, column 2,
§ 2590.701-5, paragraph (a)(1)(i), last
line, the language ‘‘this paragraph (a) of
this section.’’ is corrected to read ‘‘this
paragraph (a).’’.
62. On page 16946, column 3,
§ 2590.701-5,
paragraph
(a)(1)(iv)(B)(1), line 12 from the bottom
of the column, the language ‘‘request
made under paragraph (b)(2) of’’ is
corrected to read ‘‘request made under
paragraph (b)(1) of’’.
63. On page 16947, column 1,
§ 2590.701-5,
paragraph
(a)(1)(iv)(B)(2), paragraph (i) of the Example., last 3 lines, the language
‘‘agreement with the plan to provide
automatic certificates as permitted under
paragraph (a)(2)(ii) of this section.’’ is
corrected to read ‘‘agreement with the
plan to provide certificates as permitted
under paragraph (a)(1)(iii) of this section.’’.
July 14, 1997

64. On page 16947, column 3,
§ 2590.701-5, paragraph (a)(2)(iv),
paragraph (i) of Example 4., line 8, the
language ‘‘expiration of a 30-day grace
period, S’s group’’ is corrected to read
‘‘expiration of a 30-day grace period,
Employer S’s group’’.
65. On page 16948, column 3,
§ 2590.701-5, paragraph (a)(5)(i)(A),
line 5, the language ‘‘relating to the
dependent coverage. In’’ is corrected to
read ‘‘relating to dependent coverage.
In’’.
66. On page 16948, column 3,
§ 2590.701-5, paragraph (a)(5)(i)(B),
paragraph (ii) of the Example., lines 2
and 3, the language ‘‘the standard in this
paragraph (a)(5)(i) of this section that it
make reasonable efforts to’’ is corrected
to read ‘‘the standard in this paragraph
(a)(5)(i) that it make reasonable efforts
to’’.
66a. On page 16949, column 2,
§ 2590.701-5, paragraph (a)(6)(ii), line
3 from the top of the column, the
language ‘‘requirements of subparts 1
and 3 of part’’ is corrected to read
‘‘requirements of Subparts 1 through 3
of Part’’.
67. On page 16949, column 3,
§ 2590.701-5, paragraph (c)(2)(ii), line
5, the language ‘‘explanations of benefit
claims (EOB) or’’ is corrected to read
‘‘explanations of benefit claims (EOBs)
or’’.
§ 2590.701-6 [Corrected]
68. On page 16951, column 3,
§ 2590.701-6, paragraph (b)(2), line 6,
the language ‘‘enrolled, in the plan, the
individual’’ is corrected to read ‘‘enrolled, for coverage under the terms of
the plan, the individual’’.
69. On page 16951, column 3,
§ 2590.701-6, paragraph (b)(4) introductory text, line 2, the language ‘‘who
is eligible, but not enrolled, in the’’ is
corrected to read ‘‘who is eligible, but
not enrolled, for coverage under the
terms of the’’.
70. On page 16951, column 3,
§ 2590.701-6, paragraph (b)(6), line 4,
the language ‘‘eligible, but not enrolled,
in the plan’’ is corrected to read ‘‘eligible, but not enrolled, for coverage
under the terms of the plan’’.
§ 2590.731 [Corrected]
71. On page 16953, column 3,
§ 2590.731, paragraph (d)(1), line 2, the
language ‘‘purposes of this § 2590.736
the term’’ is corrected to read ‘‘purposes
of this section the term’’.
July 14, 1997

45 CFR PART 144 [CORRECTED]

corrected to read ‘‘Service Act (42
U.S.C. 201, et seq.).’’.
81. On page 16958, column 1,
§ 144.103, in the definition ‘‘Public
health plan’’, lines 1 and 2, the language ‘‘Public health plan means ‘public health plan’ within the meaning of
45’’ is corrected to read ‘‘Public health
plan has the meaning given the term
under 45’’.
82. On page 16958, column 2,
§ 144.103, in the definition ‘‘State
health benefits risk pool’’, lines 1
through 3, the language ‘‘State health
benefits risk pool means a ‘State health
benefits risk pool’ within the meaning of
45 CFR’’ is corrected to read ‘‘State
health benefits risk pool has the meaning given the term under 45 CFR’’.

§ 144.103 [Corrected]

45 CFR PART 146 [CORRECTED]

75. On page 16956, column 3,
§ 144.103, the definitions of ‘‘Creditable coverage’’ and ‘‘Enrollment date’’
are corrected to read as follows:

§ 146.111 [Corrected]

§ 2590.736 [Corrected]
72. On page 16955, column 1,
§ 2590.736, paragraph (d), line 11, the
language ‘‘and a health insurance issuer
is not’’ is corrected to read ‘‘and a
health insurance issuer are not’’.
73. On page 16955, column 1,
§ 2590.736, paragraph (e)(3)(i), line 4,
the language ‘‘§ 2590.701-5(a)(5)(ii),
that occur on or’’ is corrected to read
‘‘§ 2590.701-5(a)(2)(ii), that occur on
or’’.
74. On page 16955, column 2,
§ 2590.736, paragraph (e)(3)(iv), last
line, the language ‘‘5(a)(5)(iii).’’ is corrected to read ‘‘5(a)(2)(iii).’’

*

*

*

*

*

Creditable coverage has the meaning
given the term under 45 CFR
146.113(a).
*

*

*

*

*

Enrollment date definitions (enrollment date and first day of coverage) are
set forth in 45 CFR 146.111(a)(2)(i) and
(a)(2)(ii).
*

*

*

*

*

76. On page 16956, column 3,
§ 144.103, paragraph (2) under the definition ‘‘Excepted benefits’’, line 1, the
language ‘‘(2) The individual market
provisions’’ is corrected to read ‘‘(2)
Individual market provisions’’.
77. On page 16957, column 2,
§ 144.103, in the definition ‘‘medical
care’’, line 1, the language ‘‘Medical
care or condition means’’ is corrected to
read ‘‘Medical care means’’.
78. On page 16957, column 2,
§ 144.103, in the definition ‘‘medical
condition’’, line 1, the language ‘‘Medical condition means any’’ is corrected to
read ‘‘Medical condition or condition
means any’’.
79. On page 16957, column 3,
§ 144.103, in the definition ‘‘NonFederal governmental plan’’, line 3, the
language ‘‘a Federal government plan.’’
is corrected to read ‘‘a Federal governmental plan.’’.
80. On page 16957, column 3,
§ 144.103, in the definition ‘‘PHS Act’’,
line 2, the language ‘‘Service Act.’’ is

10

83. On page 16959, column 2,
§ 146.111, paragraph (a)(1)(i)(C), paragraph (ii) of Example 3, line 4, the
language ‘‘this of illness because the
care is related to’’ is corrected to read
‘‘this illness because the care is related
to’’.
84. On page 16959, column 3,
§ 146.111, paragraph (a)(1)(iii), line 7
from the top of the column, the language ‘‘creditable coverage’ as such
term is’’ is corrected to read ‘‘creditable
coverage’ as such phrase is’’.
85. On page 16960, column 2,
§ 146.111, paragraph (b)(1)(ii), paragraph (ii) of the Example, line 5 from
the bottom of the paragraph, the language ‘‘to 2 months for any preexisting
condition of’’ is corrected to read ‘‘to 65
days for any preexisting condition of’’.
86. On page 16960, column 2,
§ 146.111, paragraph (c), line 3, the
language ‘‘plan, and health insurance
issuer’’ is corrected to read ‘‘plan, and a
health insurance issuer’’.
§ 146.113 [Corrected]
87. On page 16961, column 3,
§ 146.113, paragraph (b)(2)(iv), paragraph (i) of Example 6, line 5, the
language ‘‘ceases. C is then unemployed
for 51 days’’ is corrected to read
‘‘ceases. C is then unemployed and does
not have any creditable coverage for 51
days’’.
88. On page 16962, column 1,
§ 146.113, paragraph (c)(1), last line,
the language ‘‘(b).’’ is corrected to read
‘‘(b) of this section.’’
89. On page 16962, column 2,
§ 146.113, paragraph (c)(7)(ii), line 7,
1997–28

I.R.B.

the language ‘‘paragraph (b), up to a
total of 365 days’’ is corrected to read
‘‘paragraph (b) of this section, up to a
total of 365 days’’.
90. On page 16962, column 3,
§ 146.113, paragraph (c)(7)(iii), paragraph (ii) of the Example, lines 4 and 5,
the language ‘‘drug benefits because D
had the equivalent of 90-days of creditable coverage relating to’’ is corrected to
read ‘‘drug benefits because D had 90
days of creditable coverage relating to’’.
§ 146.115 [Corrected]
91. On page 16962, column 3,
§ 146.115, paragraph (a)(1)(i), line 5,
the language ‘‘required to certificates of
creditable’’ is corrected to read ‘‘required to furnish certificates of creditable’’.
92. On page 16962, column 3,
§ 146.115, paragraph (a)(1)(ii), line 2
from the bottom of the paragraph, the
language ‘‘paragraph (a)(3) with respect
to the’’ is corrected to read ‘‘paragraph
(a)(3) of this section with respect to
the’’.
93. On page 16963, column 1,
§ 146.115, paragraph (a)(1)(iv)(B)(1),
line 21, the language ‘‘paragraph (b)(2)
of this section (relating’’ is corrected to
read ‘‘paragraph (b)(1) of this section
(relating’’.
94. On page 16963, column 1,
§ 146.115, paragraph (a)(1)(iv)(B)(2),
paragraph (i) of the Example, last 3
lines, the language ‘‘agreement with the
plan to provide automatic certificates as
permitted under paragraph (a)(2)(ii) of
this section.’’ is corrected to read
‘‘agreement with the plan to provide
certificates as permitted under paragraph
(a)(1)(iii) of this section.’’
95. On page 16963, column 2,
§ 146.115, paragraph (a)(2)(i), line 2
from the bottom of the paragraph, the
language ‘‘described in paragraph
(a)(2)(ii) and’’ is corrected to read ‘‘described in paragraph (a)(2)(ii) or’’.
96. On page 16963, column 2,
§ 146.115, paragraph (a)(2)(ii) introductory text, line 2, the language ‘‘paragraph (a)(2)(ii) of this section are’’ is
corrected to read ‘‘paragraph (a)(2)(ii)
are’’.
97. On page 16963, column 2,
§ 146.115, paragraph (a)(2)(ii)(A), line
4 from the bottom of the paragraph, the
language ‘‘section 606 of the Act, section’’ is corrected to read ‘‘section 606
of ERISA, section’’.
98. On page 16963, column 3,
§ 146.115, paragraph (a)(2)(iii), line 8
1997–28

I.R.B.

from the bottom of the paragraph, the
language ‘‘acting in a reasonable or
prompt fashion’’ is corrected to read
‘‘acting in a reasonable and prompt
fashion,’’.
99. On page 16964, column 1,
§ 146.115, paragraph (a)(2)(iv), paragraph (i) of Example 4., line 8, the
language ‘‘expiration of a 30-day grace
period, S’s group’’ is corrected to read
‘‘expiration of a 30-day grace period,
Employer S’s group’’.
100. On page 16964, column 1,
§ 146.115, paragraph (a)(2)(iv), paragraph (i) of Example 5., line 4, the
language ‘‘permitted under paragraph
(a)(2)(iii). Under’’ is corrected to read
‘‘permitted under paragraph (a)(2)(iii) of
this section. Under’’.
101. On page 16964, column 1,
§ 146.115, paragraph (a)(3)(i)(B)(3),
line 3, the language ‘‘to accept the
information in paragraph’’ is corrected
to read ‘‘to accept the information in
this paragraph’’.
102. On page 16964, column 3,
§ 146.115, paragraph (a)(5)(i)(A), line
4, the language ‘‘needed for a certificate
relating to the’’ is corrected to read
‘‘needed for a certificate relating to’’.
103. On page 16965, column 1,
§ 146.115, paragraph (a)(5)(iii)(B), line
9, the language ‘‘requested to be provided. It does not’’ is corrected to read
‘‘requested to be provided. If a certificate does not’’.
104. On page 16965, column 2,
§ 146.115, paragraph (a)(6)(ii), line 5
from the bottom of the column, the
language ‘‘requirements of subparts 1
and 3 of part’’ is corrected to read
‘‘requirements of Subparts 1 through 3
of Part’’.
105. On page 16966, column 1,
§ 146.115, paragraph (c)(2)(ii), line 5,
the language ‘‘explanations of benefit
claims (EOB) or’’ is corrected to read
‘‘explanations of benefit claims (EOBs)
or’’.
106. On page 16966, column 2,
§ 146.115, paragraph (c)(2)(iv), paragraph (i) of the Example, line 1, the
language ‘‘Example: (i) Employer X’s
group health’’ is corrected to read ‘‘Example: (i) Individual F terminates employment with Employer W and, a
month later, is hired by Employer X.
Employer X’s group health’’.
107. On page 16966, column 3,
§ 146.115, paragraph (d)(3), paragraph
(i) of the Example, lines 1 through 3,
the language ‘‘Example: (i) Individual F
terminates employment with Employer
W and, a month later, is hired by

11

Employer X. Example 1:’’ is corrected to
read ‘‘Example 1: (i)’’.
§ 146.117 [Corrected]
108. On page 16968, column 1,
§ 146.117, paragraph (b)(2), line 1, the
language ‘‘enrolled, in the plan, the
individual’’ is corrected to read ‘‘enrolled, for coverage under the terms of
the plan, the individual’’.
109. On page 16968, column 1,
§ 146.117, paragraph (b)(4) introductory
text, line 2, the language ‘‘who is
eligible, but not enrolled, in the’’ is
corrected to read ‘‘who is eligible, but
not enrolled, for coverage under the
terms of the’’.
110. On page 16968, column 1,
§ 146.117, paragraph (b)(6), line 4, the
language ‘‘eligible, but not enrolled, in
the plan,’’ is corrected to read ‘‘eligible,
but not enrolled, for coverage under the
terms of the plan,’’.
§ 146.121 [Corrected]
111. On page 16969, column 1,
§ 146.121, paragraph (a)(1)(ii), last line,
the language ‘‘defined in § 146.102’’ is
corrected to read ‘‘defined in 45 CFR
144.103’’.
112. On page 16969, column 1,
§ 146.121, paragraph (a)(1)(vi), last
line, the language ‘‘§ 146.102.’’ is corrected to read ‘‘45 CFR 144.103’’.
§ 146.125 [Corrected]
113. On page 16970, column 1,
§ 146.125, paragraph (c), line 2, the
language ‘‘enforcement action is taken,
under,’’ is corrected to read ‘‘enforcement action is to be taken’’.
114. On page 16970, column 1,
§ 146.125, paragraph (d), line 4 from
the bottom of the column, the language
‘‘health insurance issuer is not subject
to’’ is corrected to read ‘‘health insurance issuer are not subject to’’.
115. On page 16970, column 2,
§ 146.125, paragraph (e)(3)(i), line 3,
the language ‘‘events described in
§ 146.115(a)(5)(ii),’’ is corrected to read
‘‘events described in § 146.115(a)(2)(ii),’’.
116. On page 16970, column 2,
§ 146.125, paragraph (e)(3)(iv), last
line, the language ‘‘§ 146.115(a)(5)(iii).’’ is corrected to read ‘‘§ 146.115(a)(2)(iii).’’
§ 146.150 [Corrected]
117. On page 16971, column 3,
§ 146.150, paragraph (a)(2), last 5 lines
July 14, 1997

in the paragraph, the language ‘‘eligible
individual, which is inconsistent with
the nondiscrimination provisions of §
146.121 on an eligible individual being
a participant or beneficiary.’’ is corrected to read ‘‘eligible individual’s being a participant or beneficiary, which is
inconsistent with the nondiscrimination
provisions of § 146.121.’’
118. On page 16972, column 2,
§ 146.150, paragraph (d)(5), line 3, the
language ‘‘paragraph (d) of this section
on a’’ is corrected to read ‘‘paragraph
(d) on a’’.
§ 146.180 [Corrected]
119. On page 16973, column 3,
§ 146.180, paragraph (a) introductory
text, line 2, the language ‘‘election described in this paragraph (a)’’ is corrected to read ‘‘election described in this
section’’.

July 14, 1997

120. On page 16973, column 3,
§ 146.180, paragraph (a)(2), last 2 lines,
the language ‘‘individuals (and dependents)
losing
other
coverage
(§ 146.117).’’ is corrected to read ‘‘individuals and dependents (§ 146.117).’’
121. On page 16974, column 1,
§ 146.180, paragraph (c)(4), line 1, the
language ‘‘requirements described in
paragraph (a)’’ is corrected to read ‘‘requirements described in paragraph (a) of
this section’’.
122. On page 16974, column 2,
§ 146.180, paragraph (i)(2), line 4, the
language ‘‘of paragraphs (f) through (h),
and has’’ is corrected to read ‘‘of paragraphs (f) through (h) of this section,
and has’’.
Cynthia E. Grigsby,
Chief, Regulations Unit,
Assistant Chief Counsel (Corporate),
Department of the Treasury.

12

Signed at Washington, DC, this 2nd day
of June 1997.
Daniel Maguire,
Director, Health Care Task Force,
Pension and Welfare Benefits
Administration,
Department of Labor.
Dated: June 2, 1997.
Neil J. Stillman,
Deputy Assistant,
Secretary for Information
Resources Management
Department of Health
and Human Services.
(Filed by the Office of the Federal Register on
June 9, 1997, 8:45 a.m., and published in the issue
of the Federal Register for June 10, 1997, 62 F.R.
31669 and 31690)

1997–28

I.R.B.

Part IV. Items of General Interest
Foundations Status of Certain
Organizations
Announcement 97–68
The following organizations have
failed to establish or have been unable
to maintain their status as public charities or as operating foundations. Accordingly, grantors and contributors may not,
after this date, rely on previous rulings
or designations in the Cumulative List
of Organizations (Publication 78), or on
the presumption arising from the filing
of notices under section 508(b) of the
Code. This listing does not indicate that
the organizations have lost their status
as organizations described in section
501(c)(3), eligible to receive deductible
contributions.
Former Public Charities. The following organizations (which have been
treated as organizations that are not
private foundations described in section
509(a) of the Code) are now classified
as private foundations:
Advancer Local Development
Corporation, Santurce, PR
African Business Round Table — USA
Foundation, Washington, DC
All About Kids Orient, Houston, TX
Allegheny Community Theatre Inc.,
Low Moor, VA
Austin Releaf Council, Austin, TX
Austin Sister Cities Foundation, Austin,
TX
Autism Foundation Inc., Vero Beach, FL
Avalon Theatre Company, Inc., New
York, NY
Avon Lions Charities, Inc., Avon, OH
AWA Foundation, Houston, TX
Broward Commons Inc — The
Commons, Ft. Lauderdale, FL
Building Open Opportunities for
Knowledge, Molalla, OR
Burger King Foundation, Inc., Miami,
FL
Burke County Communities in Schools,
Inc., Waynesboro, GA
Capital Area Association for the
Education of Young Children, Camp
Hill, PA
Christian Renewal Inc., Bozeman, MT
Cooperative Urban Education, Inc.,
Kansas City, MO
Coors Hispanic Employee Network,
Golden, CO
Copper Bowl Foundation, Auburn, CA
Cornerstone Board of Advocates, San
Augustine, TX
Cornerstone House–Family Care,
Houston, TX
1997–28

I.R.B.

Corona Community Theatre, Corona,
CA
Corpus Christi Geological Society
Scholarship Trust Fund, Corpus
Christi, TX
Council for Noncollegiate Cooperative
Education, Inc., Farmington Hills, MI
Covenant Fellowship, Fresno, CA
Cowboy Assistance Foundation,
Saginaw, TX
Crafton Hills Open Space Conservancy,
Yucaipa, CA
Creative Education Inc., Edmond, OK
Crystal River Police Department
Support Association Inc., Crystal
River, FL
Forest City Hospital Scholarship
Foundation, Inc., Cleveland, OH
Friends of the British Film Institute, Los
Angeles, CA
Friends of the Fir, Issaquah, WA
Friends of the Library Montgomery
County, MD, Inc., Rockville, MD
Friends of the Redlands Animal Shelter,
Redlands, CA
Friends of Westside Alternative School,
Marina Del Rey, CA
F S and H Incorporated, St. Louis, MO
Fulton Mansion Docent Organization,
Fulton, TX
Future Generations, Duvall, WA
Good News Community Health Center
Inc., Gainesville, GA
Houston Northwest Nutritional Network,
Houston, TX
Houston Reconstructionist Havurah,
Houston, TX
HOVEEV, Santa Monica, CA
Humane Hotline Incorporated, San
Carlos, CA
Humanity Foundation Ltd., Hemet, CA
Hurstwood Corporation, Vancouver, WA
Kanesville Inc., Council Bluffs, IA
Kiwanis Club of Everett Lansing
Michigan Foundation, Lansing, MI
Korean Morman Choir & Mission Fund
Quorums of Elders the Second
Branch of Los Angeles California
Stake the Church of Jesus Christ of
Latter-Day Saints, Los Angeles, CA
Lowcountry Releaf Inc., Charleston, SC
Lower Cape Advocates for the Mentally
Handicapped, Inc., W Chatham, MA
Lynn Performing Arts Center, Inc.,
Lynnfield, MA
Michael Ferguson Corporation, Fort
Smith, AR
Muroc Community Theatre Boosters,
North Edwards, CA
Murrieta Valley High School Athletic
Booster Club, Murrieta, CA

13

Mutual Assistance Association Coalition
of Los Angeles Inc., Los Angeles, CA
Over Seas Missions, Collinsville, IL
Park Fund, Inc., Raleigh, NC
Pillar of Truth Community Outreach
Program, Chicago, IL
Robinson Youth Foundation Inc.,
Chicago Heights, IL
Sports for Kids Chicago Inc., West
Chicago, IL
Sweetooth Comedy Theatre, Lakeside,
CA
Sylvia Griffith Society for Parenteral
and Enteral Nutrition, Lubbock, TX
Texas Breast Implant Information
Foundation, Inc., Alief, TX
Texas Cattle Feeders Association
Education Foundation, Amarillo, TX
Texas State Parks Volunteers, Austin,
TX
TLC Foundation Inc., Los Lunas, NM
Together Black Men, Hyattsville, MD
Trust for Academic Priorities Inc.,
Louisville, KY
Try Jesus Ministries Inc., West
Memphis, AR
Urban Health Care Project, Inglewood,
CA
If an organization listed above submits information that warrants the renewal of its classification as a public
charity or as a private operating foundation, the Internal Revenue Service will
issue a ruling or determination letter
with the revised classification as to
foundation status. Grantors and contributors may thereafter rely upon such
ruling or determination letter as provided in section 1.509(a)–7 of the
Income Tax Regulations. It is not
the practice of the Service to announce
such revised classification of foundation
status in the Internal Revenue Bulletin.
Deletions from Cumulative List of
Organizations Contributions to
Which Are Deductible Under
Section 170 of the Code
Announcement 97–69
The names of organizations that no
longer qualify as organizations described
in section 170(c)(2) of the Internal Revenue Code of 1986 are listed below.
Generally, the Service will not disallow deductions for contributions made
to a listed organization on or before the
date of announcement in the Internal
Revenue Bulletin that an organization
no longer qualifies. However, the Service is not precluded from disallowing a
July 14, 1997

deduction for any contributions made
after an organization ceases to qualify
under section 170(c)(2) if the organization has not timely filed a suit for
declaratory judgment under section 7428
and if the contributor (1) had knowledge
of the revocation of the ruling or determination letter, (2) was aware that such
revocation was imminent, or (3) was in
part responsible for or was aware of the
activities or omissions of the organization that brought about this revocation.

July 14, 1997

If on the other hand a suit for declaratory judgment has been timely filed,
contributions from individuals and organizations described in section 170(c)(2)
that are otherwise allowable will continue to be deductible. Protection under
section 7428(c) would begin on July 14,
1997, and would end on the date the
court first determines that the organization is not described in section 170(c)(2)
as more particularly set forth in section
7428(c)(1). For individual contributors,

14

the maximum deduction protected is
$1,000, with a husband and wife treated
as one contributor. This benefit is not
extended to any individual who was
responsible, in whole or in part, for the
acts or omissions of the organization that
were the basis for revocation.
International Messianic Outreach NonProfit Trust Fund, Jonesboro, GA
Professional Group Homes, Inc., Fresno,
CA

1997–28

I.R.B.

Announcement of the Expedited Suspension of Attorneys, Certified Public
Accountants, Enrolled Agents, and Enrolled Actuaries From Practice Before the
Internal Revenue Service
Under title 31 of the Code of Federal
Regulations, section 10.76, the Director
of Practice is authorized to immediately
suspend from practice before the Internal Revenue Service any practitioner
who, within five years, from the date
the expedited proceeding is instituted,
(1) has had a license to practice as an
attorney, certified public accountant, or
actuary suspended or revoked for cause;
or (2) has been convicted of any crime
under title 26 of the United States Code
or, of a felony under title 18 of the
United States Code involving dishonesty
or breach of trust.
Attorneys, certified public accountants, enrolled agents, and enrolled actu-

aries are prohibited in any Internal Revenue Service matter from directly or
indirectly employing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred
or suspended from practice before the
Internal Revenue Service.
To enable attorneys, certified public
accountants, enrolled agents, and enrolled actuaries to identify practitioners
under expedited suspension from practice before the Internal Revenue Service,
the Director of Practice will announce in
the Internal Revenue Bulletin the names
and addresses of practitioners who have
been suspended from such practice, their
designation as attorney, certified public

accountant, enrolled agent, or enrolled
actuary, and date or period of suspension. This announcement will appear in
the weekly Bulletin at the earliest practicable date after such action and will
continue to appear in the weekly Bulletins for five successive weeks or for as
many weeks as is practicable for each
attorney, certified public accountant, enrolled agent, or enrolled actuary so
suspended and will be consolidated and
published in the Cumulative Bulletin.
The following individuals have been
placed under suspension from practice
before the Internal Revenue Service by
virtue of the expedited proceeding provisions of the applicable regulations:

Name

Address

Designation

Date of Suspension

Newman, Harry J.
Sehnert, Fred
Gaskins, John D.

Covington, VA
Dallas, TX
Valdosta, GA

CPA
CPA
CPA

Indefinite from May 16, 1997
Indefinite from May 16, 1997
Indefinite from May 16, 1997

Turner, Charles L.
Thornton Jr., Kenneth W.
Kellogg, Richard

Goshen, KY
Murrells Inlet, SC
White Hall, AR

Attorney
Attorney
CPA

Indefinite from May 16, 1997
Indefinite from May 16, 1997
Indefinite from May 16, 1997

Stec, Albert J.
Huff Jr., James G.
Seall, William
Brunner, L. Keith
Bart, David R.
Shafer, David A.

Schereville, IN
Raleigh, NC
Dayton, OH
Centerville, OH
Oakwood, OH
Franklin, OH

CPA
CPA
Attorney
Attorney
Attorney
CPA

Indefinite from May 16, 1997
Indefinite from May 16, 1997
Indefinite from May 16, 1997
Indefinite from May 16, 1997
Indefinite from May 16, 1997
Indefinite from May 16, 1997

Schouman, James
Jones, Milo A.

Milford, MI
Greensboro, NC

Attorney
CPA

Indefinite from May 16, 1997
Indefinite from May 16, 1997

Dolan, Gary L.
Coorey, Edward T.
Sheehan, Thomas J.
Millonig, Arthur F.
McHaffie, Richard T.

Lincoln, NE
Hampton, NH
Maggie Valley, NC
Dayton, OH
St. Paul, MN

Attorney
Enrolled Agent
CPA
Attorney
Attorney

Indedinite from May 16, 1997
Indefinite from May 16, 1997
Indefinite from May 16, 1997
Indefinite from May 16, 1997
Indefinite from June 4, 1997

Rigler, Michael
Hopkins, Diane E.

Gainesville, TX
St. Paul, MN

CPA
Attorney

Indefinite from June 4, 1997
Indefinite from June 4, 1997

Adae, F. Brian

Barrington, RI

Attorney

Indefinite from June 4, 1997

1997–28

I.R.B.

15

July 14, 1997

Announcement of the Consent Suspension of Attorneys, Certified Public
Accountants, Enrolled Agents, and Enrolled Actuaries From Practice Before the
Internal Revenue Service
Under 31 Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, in order to avoid the
institution or conclusion of a proceeding
for his disbarment or suspension from
practice before the Internal Revenue Service, may offer his consent to suspension
from such practice. The Director of
Practice, in his discretion, may suspend
an attorney, certified public accountant,
enrolled agent, or enrolled actuary in
accordance with the consent offered.
Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal Rev-

enue Service matter from directly or
indirectly employing, accepting assistance from, being employed by or sharing fees with, any practitioner disbarred
or suspended from practice before the
Internal Revenue Service.
To enable attorneys, certified public
accountants, enrolled agents, and enrolled actuaries to identify practitioners
under consent suspension from practice
before the Internal Revenue Service, the
Director of Practice will announce in the
Internal Revenue Bulletin the names and
addresses of practitioners who have
been suspended from such practice, their
designation as attorney, certified public

accountant, enrolled agent, or enrolled
actuary, and date or period of suspension. This announcement will appear in
the weekly Bulletin at the earliest practicable date after such action and will
continue to appear in the weekly Bulletins for five successive weeks or for as
many weeks as is practicable for each
attorney, certified public accountant, enrolled agent, or enrolled actuary so
suspended and will be consolidated and
published in the Cumulative Bulletin.
The following individuals have been
placed under consent suspension from
practice before the Internal Revenue
Service:

Name

Address

Designation

Date of Suspension

Padgett, John
Crisp, Jerry W.
Kessel, Donald K.

Orleans, MA
Dallas, TX
Export, PA

Attorney
CPA
CPA

May 22, 1997 to October 21, 1998
June 1, 1997 to May 31, 2000
June 1, 1997 to November 30, 1998

Klimchak, Joseph
Steele, Lewis M.
Castleberry, Gene A.

Aliquippa, PA
Pittsburgh, PA
Oklahoma City, OK

CPA
CPA
Attorney

June 1, 1997 to February 28, 1998
June 1, 1997 to May 31, 1998
June 4, 1997 to August 3, 1997

O’Connor, Paul J.
Olshan, Robert M.
Johnson, Kirk L.
Mattutat, Stephen
Trenary, Lloyd R.
Ritchey Jr., Ferris

Hanover, MA
Washington, DC
Ann Arbor, MI
Ellicott City, MD
Oklahoma City, OK
Birmingham, AL

CPA
CPA
CPA
CPA
CPA
Attorney

June 6, 1997 to June 5, 2000
June 10, 1997 to December 9, 1998
July 1, 1997 to June 30, 1999
July 1, 1997 to March 31, 1998
August 1, 1997 to March 31, 1998
August 1, 1997 to July 31, 2000

Gold, Howard G.
Womack, Kathleen

Hamden, CT
Hammond, LA

CPA
CPA

August 1, 1997 to July 31, 1999
August 1, 1997 to July 31, 1999

July 14, 1997

16

1997–28

I.R.B.

Numerical Finding List1
Bulletin 1997–27
Announcements:
97–67, 1997–27 I.R.B. 37
Notices:
97–37, 1997–27 I.R.B. 4
97–38, 1997–27 I.R.B. 8
97–39, 1997–27 I.R.B. 8
Revenue Procedures:
97–32, 1997–27 I.R.B. 9
Revenue Rulings:
97–27, 1997–27 I.R.B. 4

1
A cumulative list of all revenue rulings,
revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 1997–1
through 1997–26 will be found in Internal
Revenue Bulletin 1997–27, dated July 7, 1997.

17

Finding List of Current Action on
Previously Published Items1
Bulletin 1997–27
*Denotes entry since last publication
Revenue Procedures:
96–42
Superseded by
97–32, 1997–27 I.R.B. 9

1

A cumulative finding list for previously published
items mentioned in Internal Revenue Bulletins
1997–1 through 1997–26 will be found in Internal
Revenue Bulletin 1997–27 dated July 7, 1997.

18

INTERNAL REVENUE BULLETIN
The Introduction on page 3 describes the purpose and content of this publication. The weekly Internal Revenue Bulletin is
sold on a yearly subscription basis by the Superintendent of Documents. Current subscribers are notified by the Superintendent
of Documents when their subscriptions must be renewed.

CUMULATIVE BULLETINS
The contents of this weekly Bulletin are consolidated semiannually into a permanent, indexed, Cumulative Bulletin. These
are sold on a single copy basis and are not included as part of the subscription to the Internal Revenue Bulletin. Subscribers to
the weekly Bulletin are notified when copies of the Cumulative Bulletin are available. Certain issues of Cumulative Bulletins
are out of print and are not available. Persons desiring available Cumulative Bulletins, which are listed on the reverse, may
purchase them from the Superintendent of Documents.

HOW TO ORDER
Check the publications and/or subscription(s) desired on the reverse, complete the order blank, enclose the proper remittance,
detach entire page, and mail to the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.
Please allow two to six weeks, plus mailing time, for delivery.

WE WELCOME COMMENTS ABOUT THE
INTERNAL REVENUE BULLETIN
If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it,
we would be pleased to hear from you. You can e-mail us your suggestions or comments through the IRS Internet Home Page
(www.irs.ustreas.gov) or write to the IRS Bulletin Unit, T:FP:F:CD, Room 5560, 1111 Constitution Avenue, NW, Washington,
DC 20224. You can also leave a recorded message 24 hours a day, 7 days a week at 1–800–829–9043.

Superintendent of Documents
U.S. Government Printing Office
Washington, DC 20402
Official Business
Penalty for Private Use, $300

First Class Mail
Postage and Fees Paid
GPO
Permit No. G–26

INTERNAL REVENUE BULLETIN
The Introduction on page 3 describes the purpose and content of this publication. The weekly Internal Revenue Bulletin is
sold on a yearly subscription basis by the Superintendent of Documents. Current subscribers are notified by the Superintendent
of Documents when their subscriptions must be renewed.

CUMULATIVE BULLETINS
The contents of this weekly Bulletin are consolidated semiannually into a permanent, indexed, Cumulative Bulletin. These
are sold on a single copy basis and are not included as part of the subscription to the Internal Revenue Bulletin. Subscribers to
the weekly Bulletin are notified when copies of the Cumulative Bulletin are available. Certain issues of Cumulative Bulletins
are out of print and are not available. Persons desiring available Cumulative Bulletins, which are listed on the reverse, may
purchase them from the Superintendent of Documents.

HOW TO ORDER
Check the publications and/or subscription(s) desired on the reverse, complete the order blank, enclose the proper remittance,
detach entire page, and mail to the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.
Please allow two to six weeks, plus mailing time, for delivery.

WE WELCOME COMMENTS ABOUT THE
INTERNAL REVENUE BULLETIN
If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it,
we would be pleased to hear from you. You can e-mail us your suggestions or comments through the IRS Internet Home Page
(www.irs.ustreas.gov) or write to the IRS Bulletin Unit, T:FP:F:CD, Room 5560, 1111 Constitution Avenue, NW, Washington,
DC 20224. You can also leave a recorded message 24 hours a day, 7 days a week at 1–800–829–9043.

Internal Revenue Service
Washington, DC 20224
Official Business
Penalty for Private Use, $300

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A4af7cd17835fb6ff. Public record. Not legal advice.