Internal Revenue Bulletin 1998-6 (PDF rendition): IRS Revenue Rulings

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

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 foun-
dations.
EXCISE TAX
Rev. Proc. 98–18, page 20.
Rural airports.This procedure contains a list of “rural air-
ports,” 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 domes-
tic 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 corre-
sponding creation of subpart F income. In addition, the no-
tice 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 determin-
ing 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.
Internal Revenue
bbuulllleettiinn
Bulletin No. 1998–6
February 9, 1998
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.
Department of the Treasury
Internal Revenue Service
Finding Lists begin on page 101.
Announcement of Disbarments and Suspensions begins on page 98.

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 prod-
ucts and services; and perform in a manner warranting
the highest degree of public confidence in our integrity, effi-
ciency, and fairness.
2
Statement of Principles
of Internal Revenue
Tax Administration
The function of the Internal Revenue Service is to adminis-
ter 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 provi-
sions 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.
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 “protect-
ing the revenue.” The revenue is properly protected only
when we ascertain and apply the true meaning of the statute.
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 hesi-
tate 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.
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, howev-
er, be vigorous in requiring compliance with law and it
should be relentless in its attack on unreal tax devices and
fraud.

The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing offi-
cial 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 consoli-
dated semiannually into Cumulative Bulletins, which are sold
on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive 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 other-
wise indicated. Procedures relating solely to matters of in-
ternal management are not published; however, statements
of internal practices and procedures that affect the rights
and duties of taxpayers are published.
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.
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 pub-
lished rulings and procedures, the effect of subsequent leg-
islation, regulations, court decisions, rulings, and proce-
dures must be considered, and Service personnel and oth-
ers concerned are cautioned against reaching the same con-
clusions 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.
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 Sub-
parts. Also included in this part are Bank Secrecy Act Admin-
istrative Rulings. Bank Secrecy Act Administrative Rulings
are issued by the Department of the Treasury’s Office of the
Assistant Secretary (Enforcement).
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 Cumu-
lative Bulletins.
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 semi-
annual period, respectively.
3
Introduction
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.

February 9, 199841998–6 I.R.B.
It is the policy of the Internal Revenue
Service to announce at an early date
whether it will follow the holdings in cer-
tain 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 un-
appealed issues decided adverse to the
government. Generally, an Action on De-
cision 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 affirma-
tive 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 conclu-
sions 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 recommenda-
tion of the Action on Decision to similar
cases where the facts are different. More-
over, 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 ac-
quiescence 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 help-
ful. Accordingly, the Service now may ac-
quiesce 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 decid-
ing 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 ac-
quiescence, acquiescence in result only,
or nonacquiescence. Both “acquies-
cence” 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, “ac-
quiescence” 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 signi-
fies 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 ref-
erence 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 Cu-
mulative Bulletin for the first half of the
year, and the annual consolidation ap-
pears in the first Bulletin for the follow-
ing January and in the Cumulative Bul-
letin for the last half of the year.
The Commissioner ACQUIESCESin
the following decision:
John D. and Karen Beatty v. Com-
missioner,
106 T.C. 268 (1996)
1
Announcement Relating to Court Decisions
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.

1998–6 I.R.B5February 9, 1998
Section 42.—Low-Income
Housing Credit
The adjusted applicable 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 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, mid-
term, 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
The adjusted applicable 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 468.—Special Rules
for Mining and Solid Waste
Reclamation and Closing
Costs
The adjusted applicable 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 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 ac-
cepted for use by department stores em-
ploying 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.
Rev. Rul. 98–9
The following Department Store Inven-
tory Price Indexes for December 1997
were issued by the Bureau of Labor Sta-
tistics on January 13, 1998. The indexes
are accepted by the Internal Revenue Ser-
vice, under § 1.472–1(k) of the Income
Tax Regulations and Rev. Proc. 86–46,
1986–2 C.B. 739, for appropriate applica-
tion 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 de-
partments, (b) three special combinations
of the major groups—soft goods, durable
goods, and miscellaneous goods, and (c)
a store total, which covers all depart-
ments, including some not listed sepa-
rately, except for the following: candy,
foods, liquor, tobacco, and contract
departments.
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
BUREAU OF LABOR STATISTICS, DEPARTMENTSTORE
INVENTORYPRICE INDEXES BYDEPARTMENTGROUPS
(January 1941 = 100, unless otherwise noted)
Percent Change
GroupsDec.Dec.from Dec. 1996
19961997to Dec. 1997
1
1. Piece Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .538.7522.7–3.0
2. Domestics and Draperies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .636.6620.8–2.5
3. Women’s and Children’s Shoes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .646.0661.62.4
4. Men’s Shoes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .894.2894.50.0
5. Infants’Wear . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .616.8620.20.6
6. Women’s Underwear . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .527.1548.74.1
7. Women’s Hosiery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .287.2297.03.4
8. Women’s and Girls’Accessories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .556.4541.1–2.7
9. Women’s Outerwear and Girls’Wear . . . . . . . . . . . . . . . . . . . . . . . . . . . . .404.4406.40.5
10. Men’s Clothing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .610.8606.0–0.8
11. Men’s Furnishings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .578.6598.63.5
12. Boys’Clothing and Furnishings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .483.5505.44.5
13. Jewelry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .965.3948.3–1.8
14. Notions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .779.4797.82.4
15. Toilet Articles and Drugs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .904.3922.42.0
16. Furniture and Bedding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .664.6662.6–0.3
17. Floor Coverings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .574.8581.11.1

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 re-
garding this revenue ruling, contact Mr.
Michaels on (202) 622-4970 (not a toll-
free 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 proce-
dures for small business taxpayers to obtain an ad-
vance pricing agreement. See Notice 98–10,
page 9.
Section 483.—Interest on
Certain Deferred Payments
The adjusted applicable 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 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, mid-
term, 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, mid-
term, and long-term rates are set forth for the month
of February 1998. See Rev. Rul. 98–7 on this page.
Section 1274.—Determination
of Issue Price in the Case of
Certain Debt Instruments Issued
for Property
(Also Sections 42, 280G, 382, 412, 467, 468, 482,
483, 642, 807, 846, 1288, 7520, 7872.)
Federal rates; adjusted federal rates;
adjusted federal long-term rate, and
the long-term exempt rate.For purposes
of sections 1274, 1288, 382, and other
sections of the Code, tables set forth the
rates for February 1998.
Rev. Rul. 98–7
This revenue ruling provides various
prescribed rates for federal income tax
purposes for February 1998 (the current
month.) Table 1 contains the short-term,
mid-term, and long-term applicable fed-
eral rates (AFR) for the current month for
purposes of section 1274(d) of the Inter-
nal Revenue Code. Table 2 contains the
short-term, mid-term, and long-term ad-
justed 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 ap-
propriate 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 deter-
mining 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.
February 9, 199861998–6 I.R.B.
BUREAU OF LABOR STATISTICS, DEPARTMENTSTORE
INVENTORYPRICE INDEXES BYDEPARTMENTGROUPS—Continued
(January 1941 = 100, unless otherwise noted)
Percent Change
GroupsDec.Dec.from Dec. 1996
19961997to Dec. 1997
1
18. Housewares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .806.1806.60.1
19. Major Appliances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .245.3241.7–1.5
20. Radio and Television . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .78.173.9–5.4
21. Recreation and Education
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .110.8108.6–2.0
22. Home Improvements
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .132.2133.40.9
23. Auto Accessories
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .107.3108.00.7
Groups 1 – 15: Soft Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .589.8594.50.8
Groups 16 – 20: Durable Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .466.6460.9–1.2
Groups 21 – 23: Misc. Goods
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .112.9111.7–1.1
Store Total
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .547.4548.20.1
1
Absence of a minus sign before percentage change in this column signifies price increase.
2
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, to-
bacco, and contract departments.

1998–6 I.R.B7February 9, 1998
REV. RUL. 98–7 TABLE 1
Applicable Federal Rates (AFR) for February 1998
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-Term
AFR5.54%5.47%5.43%5.41%
110% AFR6.11%6.02%5.98%5.95%
120% AFR6.67%6.56%6.51%6.47%
130% AFR7.24%7.11%7.05% 7.01%
Mid-Term
AFR5.69% 5.61%5.57%5.55%
110% AFR6.27%6.17%6.12%6.09%
120% AFR6.84%6.73%6.67%6.64%
130% AFR7.42%7.29%7.22%7.18%
150% AFR8.60%8.42%8.33%8.28%
175% AFR 10.06%9.82%9.70% 9.62%
Long-Term
AFR5.93%5.84%5.80%5.77%
110% AFR6.52%6.42%6.37%6.34%
120% AFR7.13%7.01%6.95%6.91%
130% AFR7.73%7.59%7.52%7.47%
REV. RUL. 98–7 TABLE 2
Adjusted AFR for February 1998
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term
adjusted AFR3.77%3.74%3.72%3.71%
Mid-term
adjusted AFR4.23%4.19%4.17%4.15%
Long-term
adjusted AFR4.96%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 month4.96%
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%

Section 1288.—Treatment of
Original Issue Discount on Tax-
Exempt Obligations
The adjusted applicable 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 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-
puting the tax on air transportation. The revenue
procedure also provides guidance on how to calcu-
late 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
The adjusted applicable 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 7701.—Definitions
The entity classification regulations,
§§301.7701–1 through –3 have facilitated the cre-
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.
Section 7872.—Treatment of
Loans with Below-Market
Interest Rates
The adjusted applicable 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.
February 9, 199881998–6 I.R.B.
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 credit8.36%
Appropriate percentage for the 30% present value low-income housing credit3.58%
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 interest6.8%

1998–6 I.R.B9February 9, 1998
Small Business Taxpayer
Advance Pricing Agreements
Notice 98–10
PURPOSE
The Internal Revenue Service (“Ser-
vice”) 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 prospec-
tively applied to an apportionment or allo-
cation of income, deductions, credits, or
allowances between or among two or
more organizations, trades, or businesses
owned or controlled, directly or indi-
rectly, by the same interests. Provided the
taxpayer complies with the terms and
conditions of the APA, the Service will re-
gard 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 APAfrom the Service.
To date, the Service has concluded over
100 APAs with U.S. taxpayers, the major-
ity of which have been large business tax-
payers with substantial income and/or as-
sets. In an effort to reduce the §482
compliance burden of, and to make the
APAProgram more accessible to, small
business taxpayers (“SBTs”), the Service
is proposing special APAprocedures for
SBTs. For purposes of this Notice, a
“small business taxpayer” is any U.S. tax-
payer 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 suc-
cessor), currently less than $100 million.
The special procedures seek to address
the SBT’s need to achieve the compliance
certainty an APAprovides at a cost that is
reasonable relative to the size and com-
plexity of the transactions involved. This
Notice describes the circumstances under
which an SBTmay request special proce-
dures 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 im-
plementing similar procedures, on a case
by case basis, for the small transactions
described in §5.14(4) of Rev. Proc. 96–53.)
The Service wishes to receive com-
ments from interested members of the
public prior to publishing the final proce-
dures for SBTAPAs. Comments (eight
copies) should be sent to Associate Chief
Counsel (International) CC:INTL:FO, In-
ternal Revenue Service, 1111 Constitution
Avenue, NW, Room 3501, Washington,
DC 20224, making reference in the com-
ments 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 al-
leviate the §482 compliance burden for
SBTs. For example, under the 1993 tem-
porary regulations, §1.482–1Tset forth a
safe harbor for small taxpayers. That pro-
vision, however, was not retained in the
final regulations due to deficiencies with
the safe harbor. See “Explanation of Re-
visions 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 compli-
ance burden. Id.No comments were re-
ceived as a result of this solicitation.
The Service also attempted to assist all
taxpayers, including SBTs, with their
§482 compliance efforts by implementing
the APAProgram under Rev. Proc. 91–22,
1991–1 C.B. 526. The Program’s experi-
ence, 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 estab-
lished 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 spe-
cial procedures for obtaining an APA, in-
cluding 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 SBTseeking an
APA. The APAProgram has successfully
applied the approach referenced in §3.09
in several cases to assist SBTs in receiv-
ing APAs.
The Service believes that maintaining
the ability to adapt procedures to the facts
and circumstances of a particular SBTis
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 simpli-
fied procedures the Service believes may
be appropriate. It is hoped that the flexi-
bility underlying this approach will en-
courage more small business taxpayers to
participate in the APAProgram.
PRINCIPLES FOR SMALLBUSINESS
TAXPAYER APAREQUESTS
The Service intends to maintain flexi-
bility in the APAprocess to address the
particular needs of SBTs. Accordingly,
the special procedures set forth below are
the types of procedures the Service will
entertain for SBTAPArequests; they are
not exclusive, and the Service will con-
sider other procedures that harmonize
with the objectives of the APAProgram
and the SBT. In addition, different proce-
dures may apply to different SBTs, de-
pending upon the facts and circumstances
of each APAcase.
To address the concern that the per-
ceived costs to secure an APAare high in
proportion to the size of the transactions
involved, the special procedures focus on
simplifying the APAprocess for the SBT
transactions. This simplification is in-
tended 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 SBTproposes to cover less
complicated transactions with which the
APAProgram has had experience (such as
those involving the manufacture or distri-
bution 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-
Part III. Administrative, Procedural, and Miscellaneous

ified under the regulations. Transactions
involving non-routine intangibles, includ-
ing research and development cost shar-
ing arrangements under §1.482–7, would
not ordinarily be amenable to such special
procedures due to the complexity of valu-
ing such intangibles.
In addition, to the extent practical, the
Service will coordinate the special proce-
dures with the SBT’s other tax compli-
ance 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
APAsubmission materials, and such doc-
umentation could form the primary foun-
dation for the Service’s evaluation of the
SBT’s APArequest.
SPECIALPROVISIONS FOR SBT
APAs
At the request of an SBT, the Service
will apply any or all of the following pro-
visions under the principles of this No-
tice, if deemed appropriate by the APA
Director:
1.Under ordinary conditions, a tax-
payer contemplating an APAmay (but is
not required to) request a prefiling confer-
ence with the Service. If a prefiling con-
ference is requested, the Service provides
informal advice to the taxpayer regarding
the taxpayer’s proposal, but ordinarily
does not begin its due diligence evalua-
tion in earnest until the taxpayer formally
files an APArequest along with the appro-
priate user fee. Once the formal APAre-
quest is received, the APAProgram tar-
gets finalizing the negotiating position for
bilateral APAs in nine months and con-
cluding unilateral APAs in 12 months. In
contrast, for SBTtransactions the Service
intends, if requested, to commence its due
diligence analysis at the front-end of the
process to accelerate the conclusion of the
APAnegotiations.
(a)The Service and SBTmay hold a
prefiling conference (before a user fee is
paid) to determine as early as possible the
best method for the SBT’s proposed cov-
ered 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 SBTmay provide the in-
formation it is required to maintain under
I.R.C. §6662(e) to satisfy this require-
ment. Prior to its prefiling submission,
the SBTmust consult with APAProgram
personnel to determine the information
the Service deems necessary to evaluate
the SBT’s particular covered transactions.
(b)An APATeam will evaluate the
SBTAPAprefiling submittal to determine
items of concern and the additional docu-
mentation, if any, needed to evaluate the
request. The SBTwill be advised of the
APATeam’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
SBTand 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 SBTfiles its APArequest. The
Service’s efforts to perform more of its
analysis earlier in the process should re-
sult in a reduced number of post-filing
meetings and supplemental information
requests.
2.The Service and SBTmay negotiate
the reduction or elimination of specific el-
ements otherwise required under §5 of
Rev. Proc. 96–53. Examples of the types
of information the Service may determine
the SBTcould exclude from its APAre-
quest include those described in the fol-
lowing subsections of Rev. Proc. 96–53:
(a) §5.04(3); (b) §5.04(5); (c) §5.04(6);
(d) §5.08; and (e) §5.09.
3.The Service will hold all meetings
with the SBTat a location convenient to
the SBT. To minimize the number of
meetings, teleconferences will be em-
ployed whenever feasible.
4.The Service will reasonably assist
the SBTin the selection and evaluation of
comparables or the computation of adjust-
ments 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 SBTAPAwill
be three years, with the potential to renew
the APAfor a longer term.
6.For unilateral APArequests, an SBT
may submit a proposed draft APAin a
form substantially identical to the current
APAmodel agreement attached to this
Notice (the APAmodel is subject to
change; SBTs should check with the APA
Program for updated versions). To expe-
dite review of the proposed draft APA, the
SBTshould also include a “redline” ver-
sion showing the differences between the
APAmodel and the SBT’s proposed draft.
In addition, SBTs should also submit the
draft on a computer disk in a word pro-
cessing format acceptable to the Service.
7.The Service will consider other pro-
cedures suggested by the SBTto reduce
the SBT’s administrative and financial
burden, consistent with the objectives of
the APAProgram 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).
February 9, 1998101998–6 I.R.B.

ADVANCE PRICING AGREEMENT
between
TAXPAYER
and
THE INTERNALREVENUE SERVICE
1998–6 I.R.B11February 9, 1998

ADVANCE PRICING AGREEMENT
between
TAXPAYER
and
THE INTERNALREVENUE 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 APArefer
to that consolidated return, and all references in this APAto “Taxpayer” shall refer to the ______________ consolidated return
group.]
2.Covered Transactions.This APAgoverns the pricing of the transactions specified in Appendix A(the “Covered
Transactions”).
3.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 “APAYears”).
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, gov-
erns the interpretation and administration of this APA.
3.3.If, for any APAYear, Taxpayer does not comply with the terms and conditions of this APA, then the Service may:
i.enforce the terms of this APAand 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 APApursuant 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 APAaddresses 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 APAdoes 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 dif-
ferent entities that are members of [foreign group] shall be determined under the arm’s length standard of section 482 without ref-
erence 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 com-
promise negotiations within the meaning of Rule 408 of the Federal Rules of Evidence.
February 9, 1998121998–6 I.R.B.

4.Term.This APAshall apply only to the APAYears, which shall include only ________________.
5.Financial Statements and APA Records.The determination whether Taxpayer has complied with this APAwill be based
on its United States income tax return; its financial statements as prepared in accordance with generally accepted accounting prin-
ciples (“GAAP”) on a consistent basis (the “Financial Statements”); the additional records (“APARecords”) 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 APARecords
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 6038Aand
6038C of the Code, with respect to the Covered Transactions during the APAYears.
6.Critical Assumptions.The Critical Assumptions of this APA, within the meaning of section 11.07 of Rev. Proc. 96–53, are
listed in Appendix C.
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 APAYear 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, com-
putations, 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 APAare 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 APAor 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 APAshall become binding when both Parties have executed the APA.
13.Counterparts.This APAmay be executed in counterparts, with each counterpart deemed an original.
IN WITNESS WHEREOF, the Parties have executed this APAon the dates indicated below.
TAXPAYER
By:_________________________________Date:__________________________
INTERNALREVENUE SERVICE
By:_________________________________Date:__________________________
Associate Chief Counsel (International)
1998–6 I.R.B13February 9, 1998

APPENDIX A
TRANSFER PRICING METHODOLOGY
For each APAYear:
A.Covered Transactions.
The Covered Transactions for this APAconsist of .
B.Transfer Pricing Methodology (“TPM”).
February 9, 1998141998–6 I.R.B.

APPENDIX B
APARECORDS
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.B15February 9, 1998

APPENDIX C
CRITICALASSUMPTIONS
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, 1998161998–6 I.R.B.

APPENDIX D
ANNUALREPORT
Taxpayer shall include the following in its Annual Report for each APAYear:
1.Astatement 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.Astatement 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.Afinancial analysis demonstrating Taxpayer’s compliance with the TPM.
5.Adescription of any failure to meet Critical Assumptions or, if there have been no such failures, a state-
ment to that effect.
6.Adescription of the reason for, and financial analysis of, any Compensating Adjustments with respect to
the APAYear, including the means by which any such Compensating Adjustment has been or will be sat-
isfied.
7.Acopy of the certified public accountant’s opinion, described in section 5 of this APA, for the APAYear.
8.[Insert here other items to be included in Annual Report.]
1998–6 I.R.B17February 9, 1998

Treatment of Hybrid
Arrangements under Subpart F
Notice 98–11
The Treasury Department and the Inter-
nal Revenue Service understand that cer-
tain taxpayers are using arrangements in-
volving “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 corre-
sponding 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 arrange-
ments, however, this income is not taxed
under subpart F.
The recent entity classification regula-
tions, §§301.7701–1 through –3 of the In-
come Tax Regulations (the “check-the-
box” 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 fiscally-
transparent entities could be used in a
manner inconsistent with the policies and
rules of particular Code provisions.
Treasury and the Service have con-
cluded that the use of certain hybrid
branch arrangements, such as the ones il-
lustrated below, is contrary to the policies
and rules of subpart F. This notice an-
nounces that Treasury and the Service will
issue regulations to address such arrange-
ments, 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 cer-
tain income earned outside the United
States by CFCs, which are foreign corpo-
rations controlled by United States share-
holders. Limited deferral was retained
after the enactment of subpart F to protect
the competitiveness of CFCs doing busi-
ness overseas. This limited deferral al-
lows a CFC engaged in an active busi-
ness, and located in a foreign country for
appropriate economic reasons, to compete
in a similar tax environment with non-
U.S. owned corporations located in the
same country.
Under subpart F, however, transactions
of CFCs that involve related persons fre-
quently give rise to subpart F income, un-
less an exception, for example the same
country exception, applies. Related per-
son transactions can be more easily ma-
nipulated 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 ma-
nipulate the inconsistencies between for-
eign tax systems to inappropriately gener-
ate 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 taxa-
tion 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. busi-
ness competitive. Subpart F strongly re-
flects and enforces that balance. These
hybrid transactions upset that balance.
II.ARRANGEMENTS INVOLVING
HYBRID BRANCHES
Ahybrid 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 in-
corporated in Country A. CFC1 also has
a branch (BR1) in Country B. The tax
laws of Country Aand Country B classify
CFC1, CFC2 and BR1 as separate, non-
fiscally 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 Aand Country B recognize as a
loan from BR1 to CFC2. CFC2 pays in-
terest to BR1. Country Aallows CFC2 to
deduct the interest from taxable income.
Little or no tax is paid by BR1 to Country
B on the receipt of interest.
If BR1 is disregarded, then for U.S. tax
purposes the loan would be regarded as
being made by CFC1 to CFC2 and the in-
terest as being paid by CFC2 to CFC1.
While interest received by a CFC is nor-
mally subpart F income under section
954(c) (foreign personal holding com-
pany income), in this case, if BR1 is dis-
regarded, the “same country” exception
of section 954(c)(3) would apply to ex-
clude the interest from subpart F income.
If BR1 instead were considered to be a
CFC, however, this payment would be be-
tween two CFCs located in different
countries. In that case, subpart F income
would arise because the same-country ex-
ception would not apply. Thus, if BR1 is
disregarded CFC1 will have lowered its
foreign tax on deferred income and cre-
ated a significant tax incentive to invest
abroad rather than in the United States.
As this arrangement creates income in-
tended 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 Aand Country B
recognize as a loan from BR2 to CFC3.
CFC3, which earns only non-subpart F in-
come, pays interest to BR2 that Country
Aallows 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 ar-
rangement the CFC will have lowered its
foreign tax on deferred income in a man-
ner 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
February 9, 1998181998–6 I.R.B.

arrangements to reduce foreign tax while
avoiding the corresponding creation of
subpart F income. Treasury and the Ser-
vice will issue regulations to prevent the
use of these types of hybrid branch
arrangements. Regulations will provide
that, when such arrangements are under-
taken, the branch and the CFC will be
treated as separate corporations for pur-
poses of subpart F.
III. PARTNERSHIPS AND TRUSTS
Treasury and the Service are aware that
the issues under subpart F raised by hy-
brid branch arrangements may also be
raised by certain partnership or trust
arrangements. Treasury and Service in-
tend 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 substan-
tially 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.
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 (Interna-
tional) at (202) 622-3840 (not a toll-free
call).
Low-Income Housing Tax
Credit—1998 Calendar Year
Resident Population Estimates
Notice 98–13
This notice informs (1) state and local
housing credit agencies that allocate low-
income housing tax credits under § 42 of
the Internal Revenue Code and (2) states
and other issuers of tax-exempt private
activity bonds under § 141, of the proper
population figures to be used for calculat-
ing the 1998 calendar year population-
based 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 deter-
mined by reference to § 146(j). That sec-
tion provides generally that determina-
tions 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 cal-
culating the Credit Ceiling and the Vol-
ume 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.
StatePopulation
Alabama4,319,000
Alaska609,000
Arizona4,555,000
Arkansas2,523,000
California32,268,000
Colorado3,893,000
Connecticut3,270,000
Delaware732,000
D.C.529,000
Florida14,654,000
Georgia7,486,000
Hawaii1,187,000
Idaho1,210,000
Illinois11,896,000
Indiana5,864,000
Iowa 2,852,000
Kansas2,595,000
Kentucky3,908,000
Louisiana4,352,000
Maine1,242,000
Maryland5,094,000
Massachusetts6,118,000
Michigan 9,774,000
Minnesota4,686,000
Mississippi 2,731,000
Missouri 5,402,000
Montana879,000
Nebraska1,657,000
Nevada1,677,000
New Hampshire1,173,000
New Jersey8,053,000
New Mexico1,730,000
New York18,137,000
North Carolina7,425,000
North Dakota641,000
Ohio11,186,000
Oklahoma 3,317,000
Oregon3,243,000
Pennsylvania 12,020,000
Rhode Island 987,000
South Carolina3,760,000
South Dakota 738,000
Tennessee5,368,000
Texas 19,439,000
Utah2,059,000
Vermont 589,000
Virginia 6,734,000
Washington 5,610,000
West Virginia 1,816,000
Wisconsin 5,170,000
Wyoming 480,000
The principal authors of this notice are
Christopher J. Wilson of the Office of As-
sistant 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
1998–6 I.R.B19February 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 proce-
dure 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 Oc-
tober 1, 1998, and 8 percent for trans-
portation beginning after September 30,
1998, and before October 1, 1999. The
rate is 7.5 percent for transportation be-
ginning after September 30, 1999.
In addition, § 4261(b) subjects each do-
mestic 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 begin-
ning 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 begin-
ning or ending at a rural airport are sub-
ject only to a 7.5 percent rate on the
amount paid for the transportation seg-
ments.
An airport is a rural airport, as defined
in § 4261(e)(1)(B), for a calendar year if -
(i) fewer than 100,000 commercial pas-
sengers departed by air during the second
preceding calendar year from that airport,
and
(ii) the airport is either (A) not located
within 75 miles of another airport from
which 100,000 or more commercial pas-
sengers departed during the second pre-
ceding calendar year, or (B) receiving es-
sential air service subsidies as of August
5, 1997.
SECTION 3. SCOPE
This revenue procedure lists, based on
information supplied by the Office of Air-
line 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 sup-
plemented or modified by a subsequent
revenue procedure. In addition, any air-
port 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:
February 9, 1998201998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY
ADKADAK NAFADAK ISLANDAKUSA
AKKAKHIOKAKHIOKAKUSA
KQAAKUTANAKUTANAKUSA
AUKALAKANUKALAKANUKAKUSA
Z33ALEKNAGIKALEKNAGIKAKUSA
5A8ALEKNAGIK /NEW/ALEKNAGIKAKUSA
Z35ALEKNAGIK MISSION SCHOOLALEKNAGIKAKUSA
ALZALITAKLAZYBAYAKUSA
AETALLAKAKETALLAKAKETAKUSA
BIGALLEN AAFDELTAJUNCTION/FTAKUSA
AK75ALSEK RIVERYAKUTATAKUSA
AFMAMBLERAMBLERAKUSA
AK80AMERICAN CREEKAMERICAN CREEKAKUSA
AK81AMOOK BAYAMOOK BAYAKUSA
AKPANAKTUVUK PASSANAKTUVUK PASSAKUSA
ANIANIAKANIAKAKUSA
5Z4ANS HOSPITALKANAKANAKAKUSA
ANVANVIKANVIKAKUSA
K40ANVIKANVIKAKUSA
9AK4ARCTIC ANGELDELTAJUNCTIONAKUSA
ARCARCTIC VILLAGEARCTIC VILLAGEAKUSA
40AATKAATKAAKUSA

ATKATQASUKATQASUKAKUSA
BTIBARTER ISLAND LRRSBARTER ISLANDAKUSA
AK96BARTLETTSEGEGIKAKUSA
Z47BASIN CREEKBASIN CREEKAKUSA
AK02BEAR CREEK 1BEAR CREEKAKUSA
Z48BEAR CREEK 3BEAR CREEKAKUSA
WBQBEAVERBEAVERAKUSA
BTTBETTLESBETTLESAKUSA
37AKBIG MOUNTAINBIG MOUNTAINAKUSA
Z91BIRCH CREEKBIRCH CREEKAKUSA
5BKBLACK RAPIDSBLACK RAPIDSAKUSA
Z87BLINN LAKECOLD BAYAKUSA
IANBOB BAKER MEMORIALKIANAAKUSA
AK97BOSWELLBAYBOSWELLBAYAKUSA
BYABOUNDARYBOUNDARYAKUSA
3Z5BRENWICKSGLENNALLENAKUSA
KTSBREVIG MISSIONBREVIG MISSIONAKUSA
AK99BROWN LOWPOINTCAMDEN BAYAKUSA
AK98BUCK CREEKBUCK CREEKAKUSA
BVKBUCKLANDBUCKLANDAKUSA
AK18CAMPPOINTHOMERAKUSA
CDLCANDLE 2CANDLEAKUSA
TTWCANTWELLCANTWELLAKUSA
CDECAPE DECISION C. G.CAPE DECISIONAKUSA
LURCAPE LISBURNE LRRSCAPE LISBURNEAKUSA
EHMCAPE NEWENHAM LRRSCAPE NEWENHAMAKUSA
Z71CAPE POLECAPE POLEAKUSA
CZFCAPE ROMANZOF LRRSCAPE ROMANZOFAKUSA
Z53CAPE SABINECAPE BEAUFORTAKUSA
26AKCAPE SARICHEFCAPE SARICHEFAKUSA
0AK2CAPE SIMPSONCAPE SIMPSONAKUSA
CSPCAPE SPENCER C.G.CAPE SPENCERAKUSA
ATUCASCO COVE CGSATTUAKUSA
CEMCENTRALCENTRALAKUSA
CIKCHALKYITSIKCHALKYITSIKAKUSA
WCRCHANDALAR LAKECHANDALAR LAKEAKUSA
5CDCHANDALAR SHELFCHANDALAR CAMPAKUSA
CFKCHEFORNAKCHEFORNAKAKUSA
C05CHENEGABAYCHENEGAAKUSA
KCNCHERNOFSKI HARBORCHERNOFSKI HARBORAKUSA
45AKCHEROKEEDELTAJUNCTIONAKUSA
VAKCHEVAKCHEVAKAKUSA
CKXCHICKENCHICKENAKUSA
AJCCHIGNIKCHIGNIKAKUSA
Z78CHIGNIK BAYCHIGNIKAKUSA
KCGCHIGNIK FISHERIESCHIGNIKAKUSA
KCLCHIGNIK LAGOONCHIGNIK FLATSAKUSA
AK79CHIGNIK LAKECHIGNIK LAKEAKUSA
CZNCHISANACHISANAAKUSA
1998–6 I.R.B21February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

CZOCHISTOCHINACHISTOCHINAAKUSA
CXCCHITINACHITINAAKUSA
9A3CHUATHBALUKCHUATHBALUKAKUSA
CRCCIRCLE CITY/NEW/CIRCLEAKUSA
CHPCIRCLE HOTSPRINGSCIRCLE HOTSPRINGS AKUSA
CLPCLARKS POINTCLARKS POINTAKUSA
Z86CLEARWATERCLEARWATERAKUSA
L20COALCREEKYUKON CHARLEYRIVER AKUSA
CDBCOLD BAYCOLD BAYAKUSA
CXFCOLDFOOTCOLDFOOTAKUSA
KCRCOLORADO CREEKCOLORADO CREEKAKUSA
Z93COPPER CENTER 2COPPER CENTERAKUSA
CKUCORDOVAMUNICORDOVAAKUSA
K29COUNCILCOUNCILAKUSA
1AK1CREVICE CREEKCREVICE CREEKAKUSA
CJXCROOKED CREEKCROOKED CREEKAKUSA
1AK2CROSSWIND LAKECROSSWIND LAKEAKUSA
DCKDAHLCREEKDAHLCREEKAKUSA
AK70DANGEROUS RIVERYAKUTATAKUSA
SCCDEADHORSEDEADHORSEAKUSA
DEEDEERING /NEW/DEERINGAKUSA
11AKDELTAAIRMOTIVEDELTAJUNCTIONAKUSA
D66DELTAJUNCTIONDELTAJUNCTIONAKUSA
AK06DENALIMC KINLEYPARKAKUSA
IBNDEVILS MOUNTAIN LODGENABESNAAKUSA
8AK0DIAMOND NN CANNERYSOUTH NAKNEKAKUSA
DLGDILLINGHAMDILLINGHAMAKUSA
AK07DOG FISH BAYANCHORAGEAKUSA
DDTDUFFYS TAVERNSLANAAKUSA
EAAEAGLEEAGLEAKUSA
SYAEARECKSON ASSHEMYAAKUSA
AK76EASTALSEK RIVERYAKUTATAKUSA
GALEDWARD G. PITKASRGALENAAKUSA
EIIEGEGIKEGEGIKAKUSA
KKUEKUKEKUKAKUSA
KEKEKWOKEKWOKAKUSA
ELIELIMELIMAKUSA
1Z9ELLAMARELLAMARAKUSA
ENMEMMONAKEMMONAKAKUSA
KEBENGLISH BAYENGLISH BAYAKUSA
2Z1ENTRANCE ISLANDENTRANCE ISLANDAKUSA
2Z2EUREKACREEKEUREKACREEKAKUSA
KFPFALSE PASSFALSE PASSAKUSA
FWLFAREWELLFAREWELLAKUSA
FKKFAREWELLLAKEFAREWELLLAKEAKUSA
28AKFARRARSSUTTONAKUSA
3Z1FEATHER RIVERFEATHER RIVERAKUSA
2AK3FIVE FINGER CGFIVE FINGERAKUSA
FVMFIVE MILEFIVE MILEAKUSA
February 9, 1998221998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

FLTFLATFLATAKUSA
AK60FORTJENSENJENSENSAKUSA
FYUFORTYUKONFORTYUKONAKUSA
GBHGALBRAITH LAKEGALBRAITH LAKEAKUSA
GAMGAMBELLGAMBELLAKUSA
KGZGLACIER CREEKGLACIER CREEKAKUSA
3Z8GOLDEN HORN LODGEGOLDEN HORN LODGEAKUSA
Z70GOLDEN NORTH AIRFIELDCANTWELLAKUSA
GLVGOLOVINGOLOVINAKUSA
GNUGOODNEWSGOODNEWSAKUSA
KGXGRAYLINGGRAYLINGAKUSA
GKNGULKANAGULKANAAKUSA
AK88GUNSIGHTMOUNTAINGUNSIGHTMOUNTAINAKUSA
AK67HARLEQUIN LAKEYAKUTATAKUSA
HAYHAYCOCKHAYCOCKAKUSA
22AKHELMERICKSDEADHORSEAKUSA
AK33HERENDEEN BAYHERENDEEN BAYAKUSA
2AK6HOG RIVERHOGATZAAKUSA
4Z4HOLYCROSSHOLYCROSSAKUSA
HPBHOOPER BAYHOOPER BAYAKUSA
4Z5HORSFELDHORSFELDAKUSA
HUSHUGHESHUGHESAKUSA
HSLHUSLIAHUSLIAAKUSA
4Z7HYDERHYDERAKUSA
19AKICYBAYICYBAYAKUSA
2AK8ICYCAPE AFSICYCAPEAKUSA
IGGIGIUGIGIGIUGIGAKUSA
C36IGLOOCANTWELLAKUSA
ILIILIAMNAILIAMNAAKUSA
2AK9INDEPENDENCE CREEKINDEPENDENCE CREEK AKUSA
UTOINDIAN MOUNTAIN LRRSUTOPIACREEKAKUSA
9Z4INNER HARBORKODIAKAKUSA
KIBIVANOF BAYIVANOF BAYAKUSA
4AK4JAKES BARMC CARTHYAKUSA
Z52JOHNSONS LANDINGBEAR LAKEAKUSA
2AK5JOHNSTONE POINTHINCHINBROOKAKUSA
AFEKAKEKAKEAKUSA
KAEKAKEKAKEAKUSA
KALKALTAGKALTAGAKUSA
5Z5KANTISHNAKANTISHNAAKUSA
KYKKARLUKKARLUKAKUSA
KKLKARLUK LAKEKARLUK LAKEAKUSA
KVCKING COVEKING COVEAKUSA
AKNKING SALMONKING SALMONAKUSA
IIKKIPNUKKIPNUKAKUSA
KKBKITOI BAYKITOI BAYAKUSA
KVLKIVALINAKIVALINAAKUSA
OBUKOBUKKOBUKAKUSA
ADQKODIAKKODIAKAKUSA
1998–6 I.R.B23February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

9Z3KODIAK /LILYLAKE/KODIAKAKUSA
AK74KODIAK EMERGENCY/SPRUCE CAPEKODIAKAKUSA
KDKKODIAK MUNIKODIAKAKUSA
5KOKOGGIUNGKOGGIUNGAKUSA
3AK9KOGRU RIVERKOGRU RIVERAKUSA
9K2KOKHANOKKOKHANOKAKUSA
JZZKOLIGANEKKOLIGANEKAKUSA
KOTKOTLIKKOTLIKAKUSA
KKAKOYUKKOYUKAKUSA
KYUKOYUKUKKOYUKUKAKUSA
LKKKULIK LAKEKULIK LAKEAKUSA
9Z7KVICHAK /DIAMOND J/KVICHAKAKUSA
AK85KWIGILLINGOKKWIGILLINGOKAKUSA
KWKKWIGILLINGOKKWIGILLINGOKAKUSA
5Z9LAKE BROOKSKATMAI NATIONALPARK AKUSA
13SLAKE LOUISELAKE LOUISEAKUSA
Z55LAKE LOUISELAKE LOUISEAKUSA
09AKLARSEN BAYLARSEN BAYAKUSA
KLLLEVELOCKLEVELOCKAKUSA
23AKLIME VILLAGELIME VILLAGEAKUSA
63ALLOYD R. ROUNDTREE SEAPLANE FPETERSBURGAKUSA
AK71LONELYASLONELYAKUSA
4AK3LONG LAKELONG LAKEAKUSA
LSRLOSTRIVER 1LOSTRIVERAKUSA
Z04LOSTRIVER 2LOSTRIVERAKUSA
4AK5MANKOMEN LAKEMANKOMEN LAKEAKUSA
MLYMANLEYHOTSPRINGSMANLEYHOTSPRINGSAKUSA
17ZMANOKOTAKMANOKOTAKAKUSA
MYKMAYCREEKMAYCREEKAKUSA
15ZMC CARTHYNR 2MC CARTHYAKUSA
16ZMC GRATHMC GRATHAKUSA
MCGMC GRATHMC GRATHAKUSA
MDRMEDFRAMEDFRAAKUSA
MYUMEKORYUKMEKORYUKAKUSA
CDVMERLE K (MUDHOLE) SMITHCORDOVAAKUSA
MDOMIDDLETON ISLANDMIDDLETON ISLANDAKUSA
MHMMINCHUMINAMINCHUMINAAKUSA
Z61MOORE CREEKMOORE CREEKAKUSA
KMYMOSER BAYMOSER BAYAKUSA
MOSMOSES POINTELIMAKUSA
MOUMOUNTAIN VILLAGEMOUNTAIN VILLAGEAKUSA
60ZMYRTLE CREEKMYRTLE CREEKAKUSA
76ZNAKEENNAKEENAKUSA
5NKNAKNEKNAKNEKAKUSA
Z73NELSON LAGOONNELSON LAGOONAKUSA
N93NEWGOLOVINGOLOVINAKUSA
PBVNEWSTGEORGESTGEORGEAKUSA
KNWNEWSTUYAHOKNEWSTUYAHOKAKUSA
AK57NEWTOKEENTOKEENAKUSA
February 9, 1998241998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

EWUNEWTOKNEWTOKAKUSA
WWTNEWTOKNEWTOKAKUSA
IGTNIGHTMUTENIGHTMUTEAKUSA
5NINIKOLAINIKOLAIAKUSA
IKONIKOLSKI ASNIKOLSKIAKUSA
WTKNOATAKNOATAKAKUSA
OMENOMENOMEAKUSA
94ZNOME CITYFIELDNOMEAKUSA
5NNNONDALTONNONDALTONAKUSA
96ZNORTH WHALENORTH WHALE PASSAKUSA
ORTNORTHWAYNORTHWAYAKUSA
97ZNUGGETBENCHNUGGETBENCHAKUSA
AQTNUIQSUTNUIQSUTAKUSA
NULNULATONULATOAKUSA
6R7OLD HARBOROLD HARBORAKUSA
KOYOLGABAYOLGABAYAKUSA
OLIOLIKTOK LRRSOLIKTOK POINTAKUSA
Z17OPHIROPHIRAKUSA
75ZORANGE HILLNABESNAAKUSA
4K5OUZINKIEOUZINKIEAKUSA
AK35PAF CANNERYSOUTH NAKNEKAKUSA
KPHPAULOFF HARBORPAULOFF HARBOR /SAAKUSA
PXKPAXSONPAXSONAKUSA
AK04PEDRO BAYPEDRO BAYAKUSA
PYLPERRYISLANDPERRYISLANDAKUSA
AK05PERRYVILLEPERRYVILLEAKUSA
PSGPETERSBURG JAMES AJOHNSONPETERSBURGAKUSA
PIPPILOTPOINTPILOTPOINTAKUSA
AK10PILOTSTATIONPILOTSTATIONAKUSA
PTUPLATINUMPLATINUMAKUSA
6AK1PLATINUM MINEPLATINUMAKUSA
KPBPOINTBAKERPOINTBAKERAKUSA
PHOPOINTHOPEPOINTHOPEAKUSA
PIZPOINTLAYLRRSPOINTLAYAKUSA
AK11POINTMCINTYREPOINTMCINTYREAKUSA
PCKPORCUPINE CREEKPORCUPINE CREEKAKUSA
AHPPORTALEXANDERPORTALEXANDERAKUSA
AK16PORTALICEPORTALICEAKUSA
TPOPORTALSWORTHPORTALSWORTHAKUSA
KPYPORTBAILEYPORTBAILEYAKUSA
KPCPORTCLARENCE CGSPORTCLARENCEAKUSA
PGMPORTGRAHAMPORTGRAHAMAKUSA
PTHPORTHEIDENPORTHEIDENAKUSA
ORIPORTLIONSPORTLIONSAKUSA
AK19PORTPROTECTIONPORTPROTECTIONAKUSA
PWRPORTWALTERPORTWALTERAKUSA
KPRPORTWILLIAMSPORTWILLIAMSAKUSA
AK14PORTAGE CREEKPORTAGE CREEKAKUSA
PPCPROSPECTCREEKPROSPECTCREEKAKUSA
1998–6 I.R.B25February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

PUOPRUDHOE BAYPRUDHOE BAYAKUSA
01APURKEYPILEPURKEYPILEAKUSA
5QCQUARTZ CREEK /KOUGAROK/QUARTZ CREEKAKUSA
6AK6RAINYPASSRAINYPASSAKUSA
TALRALPH M CALHOUN MEMLTANANAAKUSA
OTZRALPH WIEN MEMORIALKOTZEBUEAKUSA
RMPRAMPARTRAMPARTAKUSA
RDVRED DEVILRED DEVILAKUSA
AEDRED DOGRED DOGAKUSA
29AKREMINGTON FIELDDELTAJUNCTIONAKUSA
0Z2ROAD COMMISSION NR 1DENALIAKUSA
ORVROBERT/BOB/ CURTIS MEMLNOORVIKAKUSA
91AROLAND NORTON MEMORIALAIRSTSELAWIKAKUSA
RBYRUBYRUBYAKUSA
AK23SAGINAWSAGINAWBAYAKUSA
SAGSAGWONSAGWONAKUSA
Z81SALMON LAKESALMON LAKEAKUSA
WSJSAN JUAN /UGANIK/SAN JUANAKUSA
SDPSAND POINTSAND POINTAKUSA
SVASAVOONGASAVOONGAAKUSA
SCMSCAMMON BAYSCAMMON BAYAKUSA
35AKSEALISLANDDEADHORSEAKUSA
WLKSELAWIKSELAWIKAKUSA
SHXSHAGELUKSHAGELUKAKUSA
38ASHAKTOOLIK/NEWSHAKTOOLIKAKUSA
0Z3SHANNONS PONDDILLINGHAMAKUSA
SMUSHEEPMOUNTAINSHEEPMOUNTAINAKUSA
SXPSHELDON POINTSHELDON POINTAKUSA
SHHSHISHMAREF/NEWSHISHMAREFAKUSA
SHGSHUNGNAKSHUNGNAKAKUSA
AK29SITKASITKAAKUSA
SITSITKAROCKYGUTIERREZSITKAAKUSA
AK68SITUKYAKUTATAKUSA
7K2SKAGWAYSKAGWAYAKUSA
SGYSKAGWAYSKAGWAYAKUSA
AZKSKELTONEUREKAAKUSA
SLQSLEETMUTESLEETMUTEAKUSA
AK26SOLOMON STATE FIELDSOLOMONAKUSA
WSNSOUTH NAKNEK NR 2SOUTH NAKNEKAKUSA
SVWSPARREVOHN LRRSSPARREVOHNAKUSA
9AK0SPORTS MANS PARADISETOKAKUSA
AK36SQUAWHARBORSQUAWHARBORAKUSA
KSMSTMARY’SSTMARY’SAKUSA
5S8STMICHAELSTMICHAELAKUSA
SMKSTMICHAELSTMICHAELAKUSA
SNPSTPAULISLANDSTPAULISLANDAKUSA
Z90STAMPEDEKANTISHNAAKUSA
WSBSTEAMBOATBAYSTEAMBOATBAYAKUSA
WBBSTEBBINSSTEBBINSAKUSA
February 9, 1998261998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

SVSSTEVENS VILLAGESTEVENS VILLAGEAKUSA
SRVSTONYRIVER 2STONYRIVERAKUSA
UMMSUMMITSUMMITAKUSA
8AK7SUSITNALODGESUSITNALODGEAKUSA
HNETAHNETAPASSTAHNETAPASS LODGEAKUSA
TCTTAKOTNATAKOTNAAKUSA
TSGTANACROSSTANACROSSAKUSA
AK69TANIS MESAYAKUTATAKUSA
TLJTATALINALRRSTAKOTNAAKUSA
AK47TATITLEKTATITLEKAKUSA
AK48TATITNATATITNAAKUSA
AK49TAYLORTAYLORAKUSA
AK64TAYLOR MOUNTAINTAYLOR MOUNTAIN MIAKUSA
Z14TAZLINATAZLINAAKUSA
AK51TAZLINA/SMOKEYLAKE/TAZLINAAKUSA
AK52TELIDATELIDAAKUSA
AK54TELLERTELLERAKUSA
5TETETLINTETLINAKUSA
5QNTHE QUEENSQUEENSAKUSA
AK55THOMPSON PASSTHOMPSON PASSAKUSA
4AK9TIBBETTSNAKNEKAKUSA
AK56TIKCHIK LODGETIKCHIKAKUSA
TNCTIN CITYLRRSTIN CITYAKUSA
TNWTIN CREEKFAREWELLLAKEAKUSA
TOGTOGIAKTOGIAK VILLAGEAKUSA
TKJTOKTOKAKUSA
8AK9TOK 2TOKAKUSA
6K8TOK JUNCTIONTOKAKUSA
OOKTOKSOOK BAYTOKSOOK BAYAKUSA
AK58TOLSONALAKETOLSONALAKEAKUSA
Z25TRIPODALEKNAGIKAKUSA
AK45TUNUNAKTUNUNAKAKUSA
AK63TWIN HILLSTWIN HILLSAKUSA
UGBUGASHIK BAYPILOTPOINTAKUSA
9A8UGASHIK/NEWUGASHIKAKUSA
UBWUGNU-KUPARUKKUPARUKAKUSA
UMTUMIATUMIATAKUSA
UNKUNALAKLEETUNALAKLEETAKUSA
DUTUNALASKAUNALASKAAKUSA
4Z2UPPER HANNUM CREEKHANNUM CREEKAKUSA
VDZVALDEZVALDEZAKUSA
VEEVENETIEVENETIEAKUSA
0AK6VICTORYVICTORYBIBLE CAMPAKUSA
AWIWAINWRIGHTWAINWRIGHTAKUSA
AK03WAINWRIGHTASWAINWRIGHTAKUSA
IWKWALESWALESAKUSA
BNFWARM SPRING BAYBARANOFAKUSA
KWPWESTPOINTVILLAGEWESTPOINTAKUSA
WMOWHITE MOUNTAINWHITE MOUNTAINAKUSA
1998–6 I.R.B27February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

BRWWILEYPOST-WILLROGERS MEM.BARROWAKUSA
AK09WINGSONG ESTATESDELTAJUNCTIONAKUSA
WSMWISEMANWISEMANAKUSA
68AWRANGELLWRANGELLAKUSA
WRGWRANGELLWRANGELLAKUSA
CYTYAKATAGAYAKATAGAAKUSA
2Y3YAKUTATYAKUTATAKUSA
YAKYAKUTATYAKUTATAKUSA
AK77YANKEE CREEK 2YANKEE CREEKAKUSA
71JBLACKWELLFIELDOZARKALUSA
AL14BRYAN W. WHITFIELD MEMORIALDEMOPOLISALUSA
09ABUTLER-CHOCTAWCOUNTYBUTLERALUSA
7A2DEMOPOLIS MUNIDEMOPOLISALUSA
DHNDOTHANDOTHANALUSA
EDNENTERPRISE MUNIENTERPRISEALUSA
3A7EUTAWMUNIEUTAWALUSA
70AFREDDIE JONES FIELDLINDENALUSA
AIVGEORGE DOWNERALICEVILLEALUSA
7A0GREENSBORO MUNIGREENSBOROALUSA
HEYHANCHEYAHPFORTRUCKER/OZARKALUSA
AL96HARDYFIELDHEADLANDALUSA
0J6HEADLAND MUNIHEADLANDALUSA
AL43HENLEYRANCHGEIGERALUSA
4FL5HUNTAHPFORTRUCKER/OZARKALUSA
FHKKNOX AHPFORTRUCKER/OZARKALUSA
M55LAMAR COUNTYVERNONALUSA
LORLOWE AHPFORTRUCKER/OZARKALUSA
23AMALLARDYORKALUSA
HABMARION COUNTY-RANKIN FITEHAMILTONALUSA
AL48THOMASVILLE HOSPITALTHOMASVILLEALUSA
AR56AMOSOILTROUGHARUSA
AR95ARKANSAS METHODISTHOSPITALPARAGOULDARUSA
AR93ARK-MOPOLLARDARUSA
BVXBATESVILLE REGIONALBATESVILLEARUSA
BPKBAXTER COUNTYREGIONALMOUNTAIN HOMEARUSA
5AR9BAXTER COUNTYREGIONALHOSPIMOUNTAIN HOMEARUSA
98MBELLANN PLANTATIONPOLLARDARUSA
AR70BRADLEYCOUNTYMEMORIALHOSPWARRENARUSA
AR75BURNS FUNERALHOME PARKING LYELLVILLEARUSA
37TCALICO ROCK-IZARD COUNTYCALICO ROCKARUSA
CVKCHEROKEE VILLAGEASH FLATARUSA
0F1COMMUNITYHOSPITALOF DE QUEDE QUEENARUSA
4M9CORNING MUNICORNINGARUSA
2AR2DAVIDSON FIELDSAGEARUSA
4M5DERMOTTMUNIDERMOTTARUSA
AR85DREWMEMORIALHOSPITALMONTICELLOARUSA
AR79FLYING G RANCHTILLARARUSA
AR68FULTON COUNTYHOSPITALSALEMARUSA
3M0GASTONSLAKEVIEWARUSA
February 9, 1998281998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

5M8GURDON LOWE FIELDGURDONARUSA
CDHHARRELLFIELDCAMDENARUSA
AR92HARRIS HOSPITALAND CLINICNEWPORTARUSA
M18HOPE MUNIHOPEARUSA
6M2HORSESHOE BENDHORSESHOE BENDARUSA
M77HOWARD COUNTYNASHVILLEARUSA
0AR8HOWARD MEMORIALHOSPITALNASHVILLEARUSA
DEQJ LYNN HELMS SEVIER COUNTYDE QUEENARUSA
PGRKIRK FIELDPARAGOULDARUSA
4F7KIZER FIELDPRESCOTTARUSA
AR20LAWRENCE MEMORIALWALNUTRIDGEARUSA
FLPMARION COUNTYREGIONALFLIPPINARUSA
AR63MC GEHEE DESHACOUNTYHOSPITMC GEHEEARUSA
7M1MC GEHEE MUNIMC GEHEEARUSA
1AR7MEDICALPARK HOSPITALHOPEARUSA
5AR4MEDICALPARK HOSPITALHOPEARUSA
42AMELBOURNE MUNIMELBOURNEARUSA
M39MENAINTERMOUNTAIN MUNICIPALMENAARUSA
LLQMONTICELLO MUNI/ELLIS FIELDMONTICELLOARUSA
7M2MOUNTAIN VIEWWILCOX MEMORIALMOUNTAIN VIEWARUSA
0J1NEWPORTHOSPITAL& CLINICNEWPORTARUSA
M19NEWPORTMUNINEWPORTARUSA
M70NICK WILSON FIELDPOCAHONTASARUSA
AR42OUACHITACOUNTYHOSPITALCAMDENARUSA
AR73PIGGOTTCOMMUNITYHOSPITALPIGGOTTARUSA
7M7PIGGOTTMUNIPIGGOTTARUSA
AR66PIKE COUNTYHOSPITALMURFREESBOROARUSA
5AR8PINE PRAIRIEASHDOWNARUSA
AR53RANDOLPH COUNTYMEDICALCENTPOCAHONTASARUSA
7M8RECTORRECTORARUSA
7M9SALEMSALEMARUSA
4A5SEARCYCOUNTYMARSHALLARUSA
2AR3STONE COUNTYMEDICALCENTERMOUNTAIN VIEWARUSA
75MTHE BLUFFSHENDERSONARUSA
61MTHE VALLEYCOTTERARUSA
5AR1TILLARTILLARARUSA
M27WALDRON MUNIWALDRONARUSA
ARGWALNUTRIDGE REGIONALWALNUTRIDGEARUSA
AR64WHITE RIVERMELBOURNEARUSA
AR24WHITE RIVER MEDICALCENTERBATESVILLEARUSA
4F6WILLIAMS RANCHCADDO GAPARUSA
4F8WILSONSTEPHENSARUSA
0AR7YANCOPINWATSONARUSA
P01AJO MUNIAJOAZUSA
P20AVI SUQUILLAPARKERAZUSA
E51BAGDADBAGDADAZUSA
PBYBEDARD FIELDKAYENTAAZUSA
AZ27BIG SPRING RANCHPRESCOTTAZUSA
DUGBISBEE DOUGLAS INTLDOUGLAS BISBEEAZUSA
1998–6 I.R.B29February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

P04BISBEE MUNIBISBEEAZUSA
E54BOWIEBOWIEAZUSA
2CA9CASTLE DOME AHPYUMAPROVING GROUNAZUSA
Q32CHINLECHINLEAZUSA
AZ17CIRCLE H RANCHDOUGLASAZUSA
P03COCHISE COLLEGEDOUGLASAZUSA
AZCCOLORADO CITYMUNICOLORADO CITYAZUSA
P52COTTONWOODCOTTONWOODAZUSA
DGLDOUGLAS MUNIDOUGLASAZUSA
A09EAGLE AIRPARKBULLHEAD CITYAZUSA
3AZ3EMERGENCYMEDICALPAGEAZUSA
PRCERNESTA. LOVE FIELDPRESCOTTAZUSA
4AZ4FLY-IN PICNIC GROUNDSQUARTZSITEAZUSA
6.00E+09FLYING DARE’S RANCHAGUILAAZUSA
E37FLYING J RANCHPIMAAZUSA
P17FORD MOTOR CO-ARIZONAPROVINYUCCAAZUSA
85VGANADOGANADOAZUSA
AZ38GRAND CANYON WESTPEACH SPRINGSAZUSA
CFTGREENLEE COUNTYCLIFTON/MORENCIAZUSA
AZ80HAVASU SAMARITAN REGIONALHOLAKE HAVASU CITYAZUSA
AZ46HH RANCHCHINO VALLEYAZUSA
3AZ8HIGH MESAAIRPARKSOLOMONAZUSA
AZ04HILLAIR DIRTSTRIPAGUILAAZUSA
P14HOLBROOK MUNIHOLBROOKAZUSA
2AZ1INDIAN HILLS AIRPARKSALOMEAZUSA
0V7KAYENTAKAYENTAAZUSA
IGMKINGMANKINGMANAZUSA
HIILAKE HAVASU CITYLAKE HAVASU CITYAZUSA
90VLUKACHUKAILUKACHUKAIAZUSA
AZ22MARCUS J LAWRENCE MEDICALCECOTTONWOODAZUSA
AZ82MOGOLLON AIRPARKOVERGAARDAZUSA
7.00E+07MONTEZUMACAMPVERDEAZUSA
07ENAVAJO NR 5NAVAJOAZUSA
AZ75NAVAPACHE REGIONALMEDICALSHOWLOWAZUSA
PGAPAGE MUNIPAGEAZUSA
AZ47PARKER COMMUNITYHOSPITALPARKERAZUSA
4AZ6PARSONS FIELDKINGMANAZUSA
E72PINE SPRINGSPINE SPRINGSAZUSA
93VPINONPINONAZUSA
49EPLEASANTVALLEYAIRSTRIPYOUNGAZUSA
4PHPOLACCAPOLACCAAZUSA
2L3QUAILMESAQUARTZSITEAZUSA
28EQUARTER CIRCLE J RANCHSKULLVALLEYAZUSA
E76RIMROCKRIMROCKAZUSA
8.00E+01ROBINCHINO VALLEYAZUSA
94VROCK POINTROCK POINTAZUSA
95VROCKYRIDGEROCKYRIDGEAZUSA
SADSAFFORD MUNISAFFORDAZUSA
E21SAMPLEY’SAGUILAAZUSA
February 9, 1998301998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

4AZ7SAN CARLOSSAN CARLOSAZUSA
P13SAN CARLOS APACHEGLOBEAZUSA
SEZSEDONASEDONAAZUSA
AZ09SERGIO PRIVATELAKE HAVASU CITYAZUSA
96VSHONTOSHONTOAZUSA
SOWSHOWLOWMUNISHOWLOWAZUSA
AZ43SOLAIR ESTATESCORNVILLEAZUSA
Q35SPRINGERVILLE BABBITTFIELDSPRINGERVILLEAZUSA
SJNSTJOHNS INDUSTRIALAIR PARKSTJOHNSAZUSA
AZ06SUN VALLEYBULLHEAD CITYAZUSA
4TAYLORTAYLORAZUSA
2AZ9TRIBALAIRMCNEALAZUSA
AZ70VERSATILEPRESCOTTVALLEYAZUSA
E79WHITE MOUNTAIN LAKESHOWLOWAZUSA
E24WHITERIVERWHITERIVERAZUSA
P34WINDOWROCKWINDOWROCKAZUSA
INWWINSLOWMUNIWINSLOWAZUSA
AZ97X BAR 1 RANCH (LOWER)KINGMANAZUSA
L48X-1 RANCH UPPER HEADQUARTERSSELIGMANAZUSA
7.00E+08YOLO RANCHCAMPWOODAZUSA
CA01ADINADINCAUSA
1CA4AHA-QUINBLYTHECAUSA
O00ALTURAS MUNIALTURASCAUSA
2CL4AMERICAN DISPLAYREDDINGCAUSA
S51ANDYMC BETHKLAMATH GLENCAUSA
ACVARCATAARCATA/EUREKACAUSA
0O2BAKERBAKERCAUSA
76CABALD MOUNTAINLONG BARNCAUSA
O85BENTON FIELDREDDINGCAUSA
BYSBICYCLE LAKE AAFFORTIRWIN/BARSTOWCAUSA
73QBIG BLUFF RANCHRED BLUFFCAUSA
BIHBISHOPBISHOPCAUSA
BLHBLYTHEBLYTHECAUSA
5L3BLYTHE SERVICE CENTERBLYTHECAUSA
Q17BOONVILLEBOONVILLECAUSA
Q83BRIDGE BAYRESORTREDDINGCAUSA
O57BRYANTFIELDBRIDGEPORTCAUSA
4Q4BURNEYSERVICE CENTERBURNEYCAUSA
CA02CALIFORNIAPINESALTURASCAUSA
11LCAMINO AIRSTRIPGOFFSCAUSA
O59CEDARVILLECEDARVILLECAUSA
49XCHEMEHUEVI VALLEYCHEMEHUEVI VALLEYCAUSA
CICCHICO MUNICHICOCAUSA
NIDCHINALAKE NAWS/ARMITAGE FIECHINALAKECAUSA
20CACLAYTONBLYTHECAUSA
O60CLOVERDALE MUNICLOVERDALECAUSA
6Q0COLUMBIACOLUMBIACAUSA
O22COLUMBIACOLUMBIACAUSA
0O4CORNING MUNICORNINGCAUSA
1998–6 I.R.B31February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

5L2CYR AVIATIONBLYTHECAUSA
CL18DANBYAIRSTRIPDANBYCAUSA
CA60DEER CREEK RANCHVINACAUSA
7Q3DIAMOND M RANCHELK CREEKCAUSA
43CADICK TAYLOR AIRSTRIPKELSOCAUSA
Q25DINSMOREDINSMORECAUSA
Q81DOUBLE CREEK RANCHMANTONCAUSA
1O6DUNSMUIR MUNI-MOTTDUNSMUIRCAUSA
CA04EAGLEVILLEEAGLEVILLECAUSA
O28ELLS FIELD-WILLITS MUNIWILLITSCAUSA
O33EUREKAMUNIEUREKACAUSA
O89FALLRIVER MILLSFALLRIVER MILLSCAUSA
6Q4FLYING N RANCHCOTTONWOODCAUSA
CA05FORTBIDWELLFORTBIDWELLCAUSA
8Q3FORTBRAGGFORTBRAGGCAUSA
L06FURNACE CREEKDEATH VALLEYNATIOCAUSA
O16GARBERVILLEGARBERVILLECAUSA
91LGENE WASH RESERVOIRPARKER DAMCAUSA
00CAGOLDSTONE /GTS/BARSTOWCAUSA
1Q5GRAVELLYVALLEYUPPER LAKECAUSA
O37HAIGH FIELDORLANDCAUSA
0L0HARVARDYERMOCAUSA
Q72HAYFORKHAYFORKCAUSA
2Q4HELL’ER HIGH WATERZENIACAUSA
Q66HERMITAGEGROVELANDCAUSA
O21HOOPAHOOPACAUSA
Q11HUNTER RESERVOIRAVERYCAUSA
Q75HYAMPOMHYAMPOMCAUSA
2O7INDEPENDENCEINDEPENDENCECAUSA
30CAINDIAN VALLEYHOSPITALGREENVILLECAUSA
4CL7INYO COUNTYSHERIFF SEARCH BISHOPCAUSA
8L6IRON MOUNTAIN PUMPING PLANTDESERTCENTERCAUSA
CECJACK MC NAMARAFIELDCRESCENTCITYCAUSA
08QKISTLER RANCHJAMESTOWNCAUSA
O19KNEELANDEUREKACAUSA
68CALAKE CALIFORNIAAIR PARKCOTTONWOODCAUSA
O24LEE VININGLEE VININGCAUSA
S57LIKELYLIKELYCAUSA
O48LITTLE RIVERLITTLE RIVERCAUSA
Q02LOFTYREDWOODSANCHOR BAYCAUSA
O26LONE PINELONE PINECAUSA
O54LONNIE POOLFIELD/WEAVERVILLEWEAVERVILLECAUSA
MMHMAMMOTH LAKESMAMMOTH LAKESCAUSA
CA11MC CLOUD AIRSTRIPMC CLOUDCAUSA
7CL4MCMWTCBRIDGEPORTCAUSA
3CL2MEADOWAIRSTRIPRED BLUFFCAUSA
7CA3MERCYMEDICALCENTERREDDINGCAUSA
Q18MONO GENERALHOSPITALBRIDGEPORTCAUSA
EKAMURRAYFIELDEUREKACAUSA
February 9, 1998321998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

EEDNEEDLESNEEDLESCAUSA
9CA6NORTH VALLEYBISHOPCAUSA
Q69OCEAN RIDGEGUALALACAUSA
Q68PINE MOUNTAIN LAKEGROVELANDCAUSA
55QPONDEROSASKYRANCHPAYNES CREEKCAUSA
75QRANCHO TEHAMARED BLUFFCAUSA
O39RAVENDALERAVENDALECAUSA
RBLRED BLUFF MUNIRED BLUFFCAUSA
RDDREDDING MUNIREDDINGCAUSA
CA77RIDGECRESTCOMMUNITYHOSPITALRIDGECRESTCAUSA
3Q6RODGERS FLATBELDENCAUSA
O05ROGERS FIELDCHESTERCAUSA
FOTROHNERVILLEFORTUNACAUSA
O09ROUND VALLEYCOVELOCAUSA
Q95RUTHRUTHCAUSA
NSISAN NICOLAS ISLAND NOLFSAN NICOLAS ISLANDCAUSA
CL15SCE RIDGECRESTSERVICE CENTERIDGECRESTCAUSA
0Q5SHELTER COVESHELTER COVECAUSA
0Q6SHINGLETOWNSHINGLETOWNCAUSA
41CASILVER CREEK RANCHFORESTGLENCAUSA
O55SOUTHARD FIELDBIEBERCAUSA
1Q2SPAULDINGSUSANVILLECAUSA
L09STOVEPIPE WELLSDEATH VALLEYNATIOCAUSA
0CL8TERASKYPARKRIDGECRESTCAUSA
CA53TEWS FIELDREDDINGCAUSA
CA51THE SEARANCHTHE SEARANCHCAUSA
O86TRINITYCENTERTRINITYCENTERCAUSA
L72TRONATRONACAUSA
O81TULELAKE MUNITULELAKECAUSA
Q20U S FORESTSERVICEBRIDGEPORTCAUSA
UKIUKIAH MUNIUKIAHCAUSA
5Q2USFS CHESTERCHESTERCAUSA
44CAWR BYRONBLYTHECAUSA
CL88WESINGER RANCHALTURASCAUSA
6CL2WHITE PINEEAGLEVILLECAUSA
CO73AIR-SPRAYERS NR 2HARTMANCOUSA
AKOAKRON-WASHINGTON COAKRONCOUSA
56COANIMAS AIR PARKDURANGOCOUSA
5CO0ANIMAS AIR PARKDURANGOCOUSA
8CO6ARKANSAS VALLEYREGIONALMEDLAJUNTACOUSA
05VBLANCABLANCACOUSA
CD16BRANSONBRANSONCOUSA
CD10CHAPMAN FIELDSOUTH FORKCOUSA
45VCHEYENNE WELLS MUNICHEYENNE WELLSCOUSA
7V9CITYAND COUNTYLAS ANIMASCOUSA
CD78COALBANK PASSWOLF CREEKCOUSA
CEZCORTEZ MUNICORTEZCOUSA
09COCOTTONWOOD FIELDSWINKCOUSA
CAGCRAIG-MOFFATCRAIGCOUSA
1998–6 I.R.B33February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

07VCUCHARAVALLEYATLAVETALAVETACOUSA
8V1DELNORTE MUNI & CODELNORTECOUSA
CO72DORAL/TELLURIDETELLURIDECOUSA
8V6DOVE CREEKDOVE CREEKCOUSA
DRODURANGO-LAPLATACOUNTYDURANGOCOUSA
9V7EADS MUNIEADSCOUSA
CD36EGNAREGNARCOUSA
CO21FINLEYCENTERCOUSA
3V3FLAGLER AERIALSPRAYING INCFLAGLERCOUSA
5V6GEBAUERAKRONCOUSA
0K0GRIFFIN FIELDWALSHCOUSA
17VHAXTUN MUNIHAXTUNCOUSA
2CO0HELI-SUPPORTIIFORTCOLLINSCOUSA
CO81HILLJOESCOUSA
K08HOLLYHOLLYCOUSA
8V5HOLYOKEHOLYOKECOUSA
72COIDLER BRO’SKIRKCOUSA
CO84IDLERS FLDKIRKCOUSA
CD05JACKSON FIELDYUMACOUSA
7V8JULESBURG MUNIJULESBURGCOUSA
7CO9K2 HELIPORTNR 1ASILVERTONCOUSA
ITRKITCARSON COUNTYBURLINGTONCOUSA
8CO8KOENIGYUMACOUSA
LHXLAJUNTAMUNILAJUNTACOUSA
LAALAMAR MUNILAMARCOUSA
1V8LEACHCENTERCOUSA
CD44MADDEN PEAKHESPERUSCOUSA
02COMC CULLOUGHMONTE VISTACOUSA
1CO9MCHDCORTEZCOUSA
2V8MELON FIELDROCKYFORDCOUSA
54COMEMORIALHOSPITALCRAIGCOUSA
CO46MERCYMEDICALCENTERDURANGOCOUSA
3CO2MERTENSSTERLINGCOUSA
CD33MESAVERDECORTEZCOUSA
3V2MESAVIEWRANCHCRAIGCOUSA
Q39MINERALCOUNTYMEMORIALCREEDECOUSA
CD72MISSIONARYRIDGETRIMBLECOUSA
MVIMONTE VISTAMUNIMONTE VISTACOUSA
CD69MORNING SHADOWS RANCHSOUTH FORKCOUSA
CO64MOUNTSAN RAFAELTRINIDADCOUSA
CD70MOUNTWERNERSTEAMBOATSPRINGSCOUSA
CD11MOUNTAIN BELL/DURANGODURANGOCOUSA
5V9NAVAJO LANDING STRIPARBOLESCOUSA
CD55NORWOOD JUNCTIONNORWOODCOUSA
CD81OWLRIDGEWALDENCOUSA
TADPERRYSTOKESTRINIDADCOUSA
CD59PLACERVILLEPLACERVILLECOUSA
5CO8PLEASANTVALLEYOAK CREEKCOUSA
CD35PLEASANTVIEWDOVE CREEKCOUSA
February 9, 1998341998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

94COPONDEROSAOURAYCOUSA
58COPURGATORYNR ONEDURANGOCOUSA
16CORAWHIDE STRIPBUCKEYECOUSA
CD65RICORICOCOUSA
53CORONS FIELDTWO BUTTESCOUSA
04VSAGUACHE MUNISAGUACHECOUSA
ALSSAN LUIS VALLEYREGIONAL/BERGALAMOSACOUSA
9CO5SCHERLER PRIVATE AIRSTRIPBRANDONCOUSA
1CO5SIDNEYPEAK RANCHSTEAMBOATSPRINGSCOUSA
10COSILKMAN FARMS INCBURLINGTONCOUSA
CD68SILVERTON JUNCTIONSILVERTONCOUSA
CD02SKYOTESTEAMBOATSPRINGSCOUSA
4V1SPANISH PEAKS AIRFIELDWALSENBURGCOUSA
8V7SPRINGFIELD MUNISPRINGFIELDCOUSA
26VSTANSFIELDOTISCOUSA
SBSSTEAMBOATSPRINGS/BOB ADAMS FSTEAMBOATSPRINGSCOUSA
STKSTERLING MUNISTERLINGCOUSA
3CO3STERLING REGIONALMED CENTERSTERLINGCOUSA
2V1STEVENS FIELDPAGOSASPRINGSCOUSA
CO27TANNER FIELDCORTEZCOUSA
CD50TEEPEE PARKMEEKERCOUSA
TEXTELLURIDE REGIONALTELLURIDECOUSA
CD82VALAIRDURANGOCOUSA
0CO9VAN TREESEMONTE VISTACOUSA
33VWALDEN-JACKSON COUNTYWALDENCOUSA
CO68WILSON RANCHSAWPITCOUSA
CO95WILSON RANCHTELLURIDECOUSA
6CO3WINE GLASS INTLLAJUNTACOUSA
2V5WRAYMUNIWRAYCOUSA
HDNYAMPAVALLEYHAYDENCOUSA
2V6YUMAMUNIYUMACOUSA
0N7WARRINGTON FIELDSELBYVILLEDEUSA
AMGBACON COUNTYALMAGAUSA
BHCBAXLEYMUNIBAXLEYGAUSA
4J2BERRIEN CONASHVILLEGAUSA
74GABOWENS MILLCHRISTIAN CENTERFITZGERALDGAUSA
3GA8CAULEY’S AIRSTRIPSOPERTONGAUSA
6GA6CENTRALSTATE HOSPITALMILLEDGEVILLEGAUSA
48ACOCHRANCOCHRANGAUSA
CKFCRISPCOUNTY-CORDELECORDELEGAUSA
GA42CROWESYLVESTERGAUSA
3J8CRYSTALLAKE AIRPARKIRWINVILLEGAUSA
7GA4DANVILLE AIRPARKDANVILLEGAUSA
GA13DOUBLE ‘O’FARMALBANYGAUSA
DQHDOUGLAS MUNIDOUGLASGAUSA
11JEARLYCOUNTYBLAKELYGAUSA
48GAFAIRVIEWPARK HOSPITALDUBLINGAUSA
9GA7FITZGERALD JR WOMAN’S HOSPITFITZGERALDGAUSA
FZGFITZGERALD MUNIFITZGERALDGAUSA
1998–6 I.R.B35February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

AJRHABERSHAM COUNTYCORNELIAGAUSA
51AHAWKINSVILLE-PULASKI COUNTYHAWKINSVILLEGAUSA
AZEHAZLEHURSTHAZLEHURSTGAUSA
EZMHEARTOF GEORGIAREGLEASTMANGAUSA
TMAHENRYTIFTMYERSTIFTONGAUSA
MACHERBERTSMARTDOWNTOWNMACONGAUSA
HOEHOMERVILLEHOMERVILLEGAUSA
33GAHUDSON RIVER LANDINGCARNESVILLEGAUSA
GA22JORDANSARLINGTONGAUSA
GA67KING SKYRANCHCLARKESVILLEGAUSA
MCNMIDDLE GEORGIAREGIONALMACONGAUSA
VADMOODYAFBVALDOSTAGAUSA
83AMOUNTAIN AIRPARKCLEVELANDGAUSA
13GAOAK RIDGE PLANTATIONSYLVESTERGAUSA
6GA9PALMYRAPARKALBANYGAUSA
WRBROBINS AFBWARNER ROBINSGAUSA
44GAS&S FLYING SERVICEPINEVIEWGAUSA
1GA8SOUTH ONE TENNASHVILLEGAUSA
ABYSOUTHWESTGEORGIAREGIONALALBANYGAUSA
SYVSYLVESTERSYLVESTERGAUSA
MQWTELFAIR-WHEELERMC RAEGAUSA
4J8TREUTLEN COUNTYSOPERTONGAUSA
75JTURNER COUNTYASHBURNGAUSA
DBNWH ‘BUD’BARRONDUBLINGAUSA
HFSFRENCH FRIGATE SHOALSTERN ISLANDHIUSA
HI50HYATTREGENCYMAUI HOTELLAHAINAHIUSA
4C7ACKLEYMUNIACKLEYIAUSA
AXAALGONAMUNIALGONAIAUSA
K98ALLISON MUNIALLISONIAUSA
Y46BEDFORD MUNIBEDFORDIAUSA
IA31BEEDS LAKEHAMPTONIAUSA
Y48BELMOND MUNIBELMONDIAUSA
IA59BICKELKEOKUKIAUSA
4K6BLOOMFIELD MUNIBLOOMFIELDIAUSA
Y54BUFFALO CENTERBUFFALO CENTERIAUSA
IA26CARTER FIELDSTOCKPORTIAUSA
CAVCLARION MUNICLARIONIAUSA
4IA5COMMUNITYMEMORIALHOSPITALCLARIONIAUSA
IA99DICKINSON COUNTYMEMORIALHOSPIRITLAKEIAUSA
IA65DONNELLSONDONNELLSONIAUSA
EAGEAGLE GROVE MUNIEAGLE GROVEIAUSA
EGQEMMETSBURG MUNIEMMETSBURGIAUSA
ESTESTHERVILLE MUNIESTHERVILLEIAUSA
5IA6FLYING S RANCHRENWICKIAUSA
FODFORTDODGE REGIONALFORTDODGEIAUSA
IA52FREEDOM FIELDESTHERVILLEIAUSA
4D8FULLERMILFORDIAUSA
HPTHAMPTON MUNIHAMPTONIAUSA
0K7HUMBOLDTMUNIHUMBOLDTIAUSA
February 9, 1998361998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

3IA8KAHKEOKUKIAUSA
EOKKEOKUK MUNIKEOKUKIAUSA
6K9KEOSAUQUAMUNIKEOSAUQUAIAUSA
IA83KOHLHAASLIVERMOREIAUSA
5K5LAURENS SKYWAYSLAURENSIAUSA
1IA9NEWBROUGHBRITTIAUSA
POHPOCAHONTAS MUNIPOCAHONTASIAUSA
3IA9RAKERAKEIAUSA
2Y4ROCKWELLCITYMUNIROCKWELLCITYIAUSA
2IA9SOUTH 80 FIELDCRYSTALLAKEIAUSA
SPWSPENCER MUNISPENCERIAUSA
1IA3SPENCER MUNI HOSPITALSPENCERIAUSA
5IA5SPIRITLAKE MUNICIPALSPIRITLAKEIAUSA
2IA6STEWARTMEMORIALHOSPITALLAKE CITYIAUSA
ID70ADAMS GULCHKETCHUM/SUN VALLEYIDUSA
U40ALBION MUNIALBIONIDUSA
U92ANTELOPE VALLEYGROUSEIDUSA
1U7BEAR LAKE COUNTYPARISIDUSA
U54BERNARD USFSBERNARDIDUSA
54UBIG CREEKBIG CREEKIDUSA
U60BIG CREEKBIG CREEKIDUSA
ID29BIG ISLANDOROFINOIDUSA
ID54BOTTLE BAYSANDPOINTIDUSA
65SBOUNDARYCOUNTYBONNERS FERRYIDUSA
U03BUHLMUNIBUHLIDUSA
BYIBURLEYMUNIBURLEYIDUSA
I08CABIN CREEK USFSBIG CREEK RANGER SIDUSA
U65CAREYCAREYIDUSA
U15CHALLISCHALLISIDUSA
U79CHAMBERLAIN USFSCHAMBERLAIN GUARDIDUSA
ID66CLEARWATER VALLEYHOSPITALOROFINOIDUSA
U81COLD MEADOWS USFSCOLD MEADOWS GUARDIDUSA
0U2COPPER BASINMACKAYIDUSA
S84COTTONWOOD MUNICOTTONWOODIDUSA
U82COUNCILMUNICOUNCILIDUSA
S99CPTPAHEADQUARTERSHEADQUARTERSIDUSA
S89CRAIGMONTMUNICRAIGMONTIDUSA
ID05DIXIE USFSDIXIEIDUSA
U84DONNELLYDONNELLYIDUSA
U58DOWNEY/HYDE MEML/DOWNEYIDUSA
ID46DWORSHAKAHSAHKAIDUSA
1S1ECKHARTINTLPORTHILLIDUSA
S90ELK CITYELK CITYIDUSA
S91ELK RIVERELK RIVERIDUSA
ID30EVERETTKETCHUMIDUSA
81UFLATTOPAIRSTRIPMULDOONIDUSA
79UFLYING B RANCH LANDING STRIPSALMONIDUSA
68UFLYING YRANCHCOUNCILIDUSA
SUNFRIEDMAN MEMORIALHAILEYIDUSA
1998–6 I.R.B37February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

GNGGOODING MUNIGOODINGIDUSA
U91GRASMEREGRASMEREIDUSA
U94HAZELTON MUNIHAZELTONIDUSA
U53HENRY’S LAKELAKE/ISLAND PARK/IDUSA
0U7HOLLOWTOPMARTINIDUSA
S80IDAHO COUNTYGRANGEVILLEIDUSA
S81INDIAN CREEK USFSINDIAN CREEKIDUSA
0U5INTERSTATEMALTAIDUSA
U73JEROME COUNTYJEROMEIDUSA
ID04J-LAZY-M RANCHFISH HAVENIDUSA
3U2JOHNSON CREEKYELLOWPINEIDUSA
TWFJOSLIN FIELD - MAGIC VALLEYTWIN FALLSIDUSA
S73KAMIAH MUNIKAMIAHIDUSA
S82KOOSKIAMUNIKOOSKIAIDUSA
24KKRASSELUSFSMC CALLIDUSA
U99LAIDLAWCORRALSKIMAMAIDUSA
0U0LANDMARK USFSLANDMARKIDUSA
U00LEADORELEADOREIDUSA
SMNLEMHI COUNTYSALMONIDUSA
LWSLEWISTON-NEZ PERCE COUNTYLEWISTONIDUSA
ID67LOWER LOON CREEKCHALLISIDUSA
U62MACKAYMACKAYIDUSA
69UMACKAYBARDIXIEIDUSA
U93MAGIC RESERVOIRHAILEYIDUSA
ID45MAGIC VALLEYREGIONALMEDICATWIN FALLSIDUSA
0U3MAHONEYCREEK USFSMAHONEYCREEKIDUSA
MLDMALAD CITYMALAD CITYIDUSA
0U8MAYMAYIDUSA
MYLMC CALLMC CALLIDUSA
ID08MC CALLMEMORIALHOSPITALMC CALLIDUSA
ID53MINIDOKAMEMLHOSPITALRUPERTIDUSA
65UMORGAN RANCHCASCADEIDUSA
3U0MURPHYHOTSPRINGSTHREE CREEKIDUSA
1U4NEWMEADOWSNEWMEADOWSIDUSA
0S5NEZ PERCE MUNINEZ PERCEIDUSA
1U6OAKLEYMUNIOAKLEYIDUSA
S68OROFINO MUNIOROFINOIDUSA
1U8PICABOPICABOIDUSA
U10PRESTONPRESTONIDUSA
87UREED RANCHYELLOWPINEIDUSA
2U2RIDDLERIDDLEIDUSA
72URUNNING CREEK RANCHGRANGEVILLEIDUSA
ID17SEVEN DEVILSCOUNCILIDUSA
ID42SHOSHONE BLMSHOSHONEIDUSA
2U9SILVARANCHSTANLEYIDUSA
1S7SLATE CREEKSLATE CREEKIDUSA
ID16SLUDER AIRSTRIPBELLEVUEIDUSA
U87SMILEYCREEKGALENAIDUSA
78USNAKE RIVERLEWISTONIDUSA
February 9, 1998381998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

85USOLDIER BAR USFSSOLDIER BARIDUSA
0S3SPENCER RANCH LANDING STRIPKEUTERVILLEIDUSA
ID37STJOSEPH’S REGIONALMEDICALLEWISTONIDUSA
2U7STANLEYSTANLEYIDUSA
ID56STAR ‘S’RANCHMACKAYIDUSA
ID41STIBNITEYELLOWPINEIDUSA
ID33STOCKING MEADOWSCLARKIAIDUSA
54SSULPHUR CREEK RANCHBOISEIDUSA
ID74SULPHUR CREEK RANCHCASCADEIDUSA
ID69SUN VALLEYGUN CLUBSUN VALLEYIDUSA
80UTAYLOR RANCH LANDING AREAMOSCOWIDUSA
2U8THOMAS CREEKSTANLEYIDUSA
U61TWIN BRIDGESKETCHUMIDUSA
U72UPPER LOON CREEK USFSCHALLISIDUSA
3U1WARREN /USFS/WARRENIDUSA
ID11WOOD BROTHERS RANCHREUBENSIDUSA
9H2ADAMS PVTROYALTONILUSA
H96BENTON MUNIBENTONILUSA
0IS8BLESSING HOSPITALQUINCYILUSA
8H3BLICKHAN LNDG AREAQUINCYILUSA
CIRCAIRO RGNLCAIROILUSA
I48CARTHAGECARTHAGEILUSA
9IS0CEDAR RIDGENAUVOOILUSA
99ILCOVEY-SIMPSONSIMPSONILUSA
4H8CRAMM LANDING AREAMENDONILUSA
93ILDIXON SPRINGS RLAGLENDALEILUSA
8M4EASTCAPE GIRARDEAUMC CLUREILUSA
IS98FABICK FIVEMARIONILUSA
IS28FABICK THREESALEMILUSA
IS87FULKDU QUOINILUSA
6IS4GOOD SAMARITAN REGIONALMOUNTVERNONILUSA
I03GRAND TOWERGRAND TOWERILUSA
IS16HARTLINE AIR STRIPANNAILUSA
H60HEMMER RLADU QUOINILUSA
IL16HOUSEMANCOBDENILUSA
3K5HULLHULLILUSA
92ILHUNTER RAFFETYELEVATORS INCCAIROILUSA
4IS0JOAN GRAVES EDWARDSANNAILUSA
6IL5KEILDONGOLAILUSA
16ISKELLUMSGOREVILLEILUSA
IL52KIRCHNERCARTHAGEILUSA
7H8KRUTMEIERPAYSONILUSA
19HLAMBDINS FIELDWOLF LAKEILUSA
14ISMARSHALLBROWNING HOSPITALDU QUOINILUSA
IS45MASTFIELDQUINCYILUSA
H38MEMLHOSPOF CARBONDALECARBONDALEILUSA
6IS6MEMORIALHOSPITALCARTHAGEILUSA
M30METROPOLIS MUNIMETROPOLISILUSA
PJYPINCKNEYVILLE-DU QUOINPINCKNEYVILLEILUSA
1998–6 I.R.B39February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

UINQUINCYMUNI BALDWIN FIELDQUINCYILUSA
IL54REEDS CREEK LANDINGAVAILUSA
IS50REND LAKE CONSERVANCYDISTRIBENTONILUSA
SLOSALEM-LECKRONESALEMILUSA
IS51SCHILSON FIELDCARTHAGEILUSA
07HSCHNELLEURSAILUSA
8H2SEIGFRIED HALFPAPQUINCYILUSA
I85SHAWNEE COMMUNITYCOLLEGEULLINILUSA
MDHSOUTHERN ILLINOISCARBONDALE/MURPHYSILUSA
IS38STJOSEPH MEMORIALHOSPITALMURPHYSBOROILUSA
0IS7STMARYHOSPITALEMERGENCYQUINCYILUSA
5H1THE ADWELLCORPORATIONMEYERILUSA
58ISVAMEDICALCENTERMARIONILUSA
IL61VIENNACORRECTIONALCENTERGRANTSBURGILUSA
MWAWILLIAMSON COUNTYREGIONALMARIONILUSA
38ISWINCHESTERNAUVOOILUSA
63KS5-D RANCHCLAYCENTERKSUSA
K78ABILENE MUNIABILENEKSUSA
08KSALDERSONBENNINGTONKSUSA
K88ALLEN COUNTYIOLAKSUSA
9KS8ALLEN COUNTYHOSPITALIOLAKSUSA
KS94AMYMINNEOLAKSUSA
KS86ARROWB RANCHLEOTIKSUSA
ADTATWOOD-RAWLINS COUNTYCITY-COATWOODKSUSA
KS39BALDOCK FARMDELPHOSKSUSA
KS66BEESLEYFARMSGOVEKSUSA
KS28BELCHERBROOKVILLEKSUSA
27KSBELLAMYFARMGOODLANDKSUSA
RPBBELLEVILLE MUNIBELLEVILLEKSUSA
KS24BERKLEYBENNINGTONKSUSA
5KS9BLACKMC DONALDKSUSA
KS35BLOSSER FIELDCONCORDIAKSUSA
CNKBLOSSER MUNICONCORDIAKSUSA
KS44BOB FALERELK CITYKSUSA
KS53BONNER FIELDFREDONIAKSUSA
5K0BRESSLER FIELDBIRD CITYKSUSA
KS97BROLLIERMOSCOWKSUSA
8K0BUCKLINBUCKLINKSUSA
1KS8BUEHLERSCOTTCITYKSUSA
58KSBURGER’S VALLEYSALINAKSUSA
4KS8BURSCH PRIVATEBIRD CITYKSUSA
6KS4BUSSENSHARON SPRINGSKSUSA
KS67BUTTONGREATBENDKSUSA
8K6CAWKER CITYCAWKER CITYKSUSA
CNUCHANUTE MARTIN JOHNSONCHANUTEKSUSA
52KCHARLES E GRUTZMACHER MUNIONAGAKSUSA
SYFCHEYENNE COUNTYMUNISTFRANCISKSUSA
K72CHURCHILLPHILLIPSBURGKSUSA
8K8CIMARRON MUNICIMARRONKSUSA
February 9, 1998401998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

CYWCLAYCENTER MUNICLAYCENTERKSUSA
UKLCOFFEYCOUNTYBURLINGTONKSUSA
3K8COMANCHE COUNTYCOLDWATERKSUSA
KS47CONVERSE FARMESKRIDGEKSUSA
K63COUNCILGROVE MUNICOUNCILGROVEKSUSA
7KS5CROISANTHUMBOLDTKSUSA
KS93DICKSON /PVT/MILLERKSUSA
K65DIGHTONDIGHTONKSUSA
DDCDODGE CITYREGIONALDODGE CITYKSUSA
EHAELKHART-MORTON COUNTYELKHARTKSUSA
1K6ELLINWOOD MUNIELLINWOODKSUSA
9K7ELLSWORTH MUNIELLSWORTHKSUSA
KS69EMMERSONHAMMONDKSUSA
EMPEMPORIAMUNIEMPORIAKSUSA
74KSENSMINGERMORANKSUSA
75KSESPLUND FARMMINNEOLAKSUSA
7KS7EVANSOAKLEYKSUSA
3KS4EVELEIGH FARMSULYSSESKSUSA
FSKFORTSCOTTMUNIFORTSCOTTKSUSA
5KS2FORTMEYERGOODLANDKSUSA
18KFOWLERFOWLERKSUSA
1K7FREDONIAFREDONIAKSUSA
3JCFREEMAN FIELDJUNCTION CITYKSUSA
26KGAILBALLARD MUNICIPALHAVILANDKSUSA
GCKGARDEN CITYREGIONALGARDEN CITYKSUSA
K68GARNETTMUNIGARNETTKSUSA
57KGILMOREPLEASANTONKSUSA
KS80GIRARD DISTRICTHOSPITALGIRARDKSUSA
KS91GODFREYMADISONKSUSA
KS72GRAHAM FARMSHARRISKSUSA
9KS7GRAHAM FARMS AUXILIARYHARRISKSUSA
GBDGREATBEND MUNIGREATBENDKSUSA
5KS4HALLFARMSKANORADOKSUSA
K58HAROLD KRIER FLDASHLANDKSUSA
KS74HAYS MEDICALCENTERHAYSKSUSA
HYSHAYS MUNIHAYSKSUSA
HRUHERINGTON MUNIHERINGTONKSUSA
HLCHILLCITYMUNIHILLCITYKSUSA
1KS7HITCH FEEDERS II INC.SATANTAKSUSA
5KS5HOBSONLEOTIKSUSA
KS33HOLMES AIRPARKCLAYCENTERKSUSA
29KHOLYROOD MUNIHOLYROODKSUSA
KS26HORTTORBLUE MOUNDKSUSA
KS01HOXIE-SHERIDAN COUNTYHOXIEKSUSA
HQGHUGOTON MUNIHUGOTONKSUSA
30KINGALLS MUNIINGALLSKSUSA
0KS0J VRANCHOSAGE CITYKSUSA
5KS8JACK POOREMC DONALDKSUSA
KS12JENKINSONMEADEKSUSA
1998–6 I.R.B41February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

K79JETMORE MUNIJETMOREKSUSA
KS77JOHNSJOHNSONKSUSA
KS96KENNEDYMINNEOLAKSUSA
33KKINSLEYMUNIKINSLEYKSUSA
KS99LAFLIN RANCHOLSBURGKSUSA
36KLAKINLAKINKSUSA
LQRLARNED-PAWNEE COUNTYLARNEDKSUSA
KS03LENORAMUNILENORAKSUSA
1KS3LEO’S PLACERILEYKSUSA
LBLLIBERALMUNILIBERALKSUSA
K71LINCOLN MUNILINCOLNKSUSA
38KLUCASLUCASKSUSA
KS25LUCASBIG BOWKSUSA
9KS6LUNDGREN HEREFORD RANCHGOVEKSUSA
MHKMANHATTAN RGNLMANHATTANKSUSA
TKOMANKATOMANKATOKSUSA
3K7MARK HOARD MEMLLEOTIKSUSA
FRIMARSHALLAAFFORTRILEY(JUNCTIOKSUSA
MEJMEADE MUNIMEADEKSUSA
KS51MEITLDRESDENKSUSA
KS56MERCYHOSPITALFORTSCOTTKSUSA
45KMINNEAPOLIS CITYCOUNTYMINNEAPOLISKSUSA
5KS6MOLLENKAMPFIELDLEOTIKSUSA
67KSMONTEZUMACOOPMONTEZUMAKSUSA
K17MONTEZUMAMUNICIPALMONTEZUMAKSUSA
KS48MOORE FIELDBYERSKSUSA
8KS0MORGAN FARMSULYSSESKSUSA
K61MORITZ MEMORIALBELOITKSUSA
49KSN & NMANHATTANKSUSA
KS62NATIONALGASKSUSA
2K7NEODESHAMUNINEODESHAKSUSA
48KNESS CITYMUNINESS CITYKSUSA
NRNNORTON MUNINORTONKSUSA
OELOAKLEYMUNIOAKLEYKSUSA
OINOBERLIN MUNIOBERLINKSUSA
KS46OLSON FIELDERIEKSUSA
K75OSBORNE MUNIOSBORNEKSUSA
K67OSWEGO MUNIOSWEGOKSUSA
KS23OVERMILLERSMITH CENTERKSUSA
8K7PAULWINDLE MUNIGREENSBURGKSUSA
73KSPHILIPRANCHHAYSKSUSA
PHGPHILLIPSBURG MUNIPHILLIPSBURGKSUSA
56KPLAINS MUNIPLAINSKSUSA
KS04PLAINVILLE ARPKPLAINVILLEKSUSA
9K9PRICHARD AIRSTRIPENTERPRISEKSUSA
76KSPRIMASCOTTCITYKSUSA
6KS1QUINTER AIR STRIPQUINTERKSUSA
7KS8R & D AERIALSPRAYINGOBERLINKSUSA
48KSR F ROESNERSALINAKSUSA
February 9, 1998421998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

KS55R J C FARMS INCFRIENDKSUSA
3KS8REED-WILSONTONALTAMONTKSUSA
GLDRENNER FLD /GOODLAND MUNI/GOODLANDKSUSA
46KREXFORDMONTEZUMAKSUSA
56KSROBINSONGARDEN CITYKSUSA
9KS4ROSE PORTIONIAKSUSA
KS29RUCKER BURDETTBURDETTKSUSA
K94RUSH COUNTYLACROSSEKSUSA
RSLRUSSELLMUNIRUSSELLKSUSA
SLNSALINAMUNISALINAKSUSA
1K9SATANTAMUNISATANTAKSUSA
19KSSCHULTZ FIELDCHANUTEKSUSA
TQKSCOTTCITYMUNISCOTTCITYKSUSA
62KSENECAMUNISENECAKSUSA
16KSSENGGARDEN CITYKSUSA
CBKSHALTZ FIELDCOLBYKSUSA
32KSHOREJOHNSONKSUSA
KS17SHUPEASHLANDKSUSA
6KS7SHUTELEBANONKSUSA
15KSSICKLER AIRSTRIPEMPORIAKSUSA
1KS6SILERS PLANE VALLEYSALINAKSUSA
43KSSMITHMANHATTANKSUSA
K82SMITH CENTER MUNISMITH CENTERKSUSA
42KSMITH FIELDMACKSVILLEKSUSA
KS09SOLOMON VALLEYAIRPARKMINNEAPOLISKSUSA
3KS6STMARYHOSPITALMANHATTANKSUSA
2K3STANTON COUNTYMUNIJOHNSONKSUSA
KS73STECKLEIN OILCOMPANYHAYSKSUSA
6KS2STEVENSON PRIVATESELDENKSUSA
KS07STOCKTON MUNISTOCKTONKSUSA
65KSUBLETTE FLYING CLUBSUBLETTEKSUSA
KS92SUNSHINE RANCHMANHATTANKSUSA
KS87SUPREME FEEDERSLIBERALKSUSA
3K3SYRACUSE-HAMILTON COUNTYMUNISYRACUSEKSUSA
17KSTEVISMELVERNKSUSA
9K3THIELENDORRANCEKSUSA
4KS6THOMSEN FIELDHARTFORDKSUSA
7KS1TREGO WAKEENEYWAKEENEYKSUSA
5K2TRIBUNE MUNITRIBUNEKSUSA
PPFTRI-CITYPARSONSKSUSA
ULSULYSSESULYSSESKSUSA
KS05VAN PAKPRAIRIE VIEWKSUSA
2KS8VONADASYLVAN GROVEKSUSA
6KS3WALKER STRIPSHARON SPRINGSKSUSA
H31WALTER ASWALLEYAIRPARKBAXTER SPRINGSKSUSA
69KWAMEGO MUNIWAMEGOKSUSA
K38WASHINGTON COUNTYMEMORIALWASHINGTONKSUSA
36KSWHITE FARMSGALESBURGKSUSA
KS49WILKENSHEALYKSUSA
1998–6 I.R.B43February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

9K1WILROADS GARDENSDODGE CITYKSUSA
K86WILSONWILSONKSUSA
31KWOMACKIOLAKSUSA
KS02WRIGHTINTLKANORADOKSUSA
25KSWYRILLFARMING-LEASING INCKIRWINKSUSA
8K5YATES CENTERYATES CENTERKSUSA
KS41ZIGGYCARLINEGIRARDKSUSA
PAHBARKLEYREGIONALPADUCAHKYUSA
KY28BRANDON AIRDROMEMURRAYKYUSA
KY45CLINTON COUNTYHOSPITALALBANYKYUSA
0KY7CLINTON-HICKMAN COUNTYCLINTONKYUSA
I96COLUMBIA-ADAIR CO.COLUMBIAKYUSA
KY44DUFFCHAVIESKYUSA
KY06FALCONJACKSONKYUSA
KY29FARRINGTON AIRPARKPADUCAHKYUSA
1M7FULTONFULTONKYUSA
KY36HOKEMURRAYKYUSA
KY55HUTSONMURRAYKYUSA
JKLJULIAN CARROLLJACKSONKYUSA
M34KENTUCKYDAM STATE PARKGILBERTSVILLEKYUSA
K45KUTTAWAHARBORKUTTAWAKYUSA
CEYKYLE-OAKLEYFIELDMURRAYKYUSA
1M9LAKE BARKLEYSTATE PARKCADIZKYUSA
KY01LOURDES HOSPITALPADUCAHKYUSA
KY20LOWECADIZKYUSA
KY18MARSHALLCOUNTYHOSPITALBENTONKYUSA
M25MAYFIELD GRAVES COUNTYMAYFIELDKYUSA
2I2OLIVE HILL-SELLERS’FIELDOLIVE HILLKYUSA
3I6PAINTSVILLE-PRESTONSBURG-COMBPAINTSVILLEKYUSA
7K0PIKE COUNTY-HATCHER FIELDPIKEVILLEKYUSA
KY42PIRATES COVEBENTONKYUSA
KY16PRAISE GODCARTERKYUSA
K24RUSSELLCOUNTYJAMESTOWNKYUSA
0KY8SKYMANCHESTERKYUSA
44ISPRING CREEKALBANYKYUSA
KY74TERRYFIELDCUNNINGHAMKYUSA
EKQWAYNE COUNTYMONTICELLOKYUSA
KY30WAYNE COUNTYHOSPITALMONTICELLOKYUSA
K20WENDELLH FORDHAZARDKYUSA
KY25WESTERN BAPTISTHOSPITALPADUCAHKYUSA
ESFALEXANDRIAESLER REGIONALALEXANDRIALAUSA
AEXALEXANDRIAINTLALEXANDRIALAUSA
LA29BYRD MEMORIALHOSPITALLEESVILLELAUSA
18LACAMPBEAUREGARD ARMYNATIONAPINEVILLELAUSA
99RCHANDLERALEXANDRIALAUSA
8LA5CHEVRON SOUTHPASS TANK BATTEVENICELAUSA
L40COLFAXCOLFAXLAUSA
5LA6E-8 TANK BATTERYVENICELAUSA
9LA5HUEYPLONG REGIONALMEDICALPINEVILLELAUSA
February 9, 1998441998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

LA24LEESVILLELEESVILLELAUSA
9LA6PINEVILLE MUNIPINEVILLELAUSA
POEPOLK AAFFORTPOLKLAUSA
LA34POLLOCK MUNICIPALPOLLOCKLAUSA
LS27RAPIDES GENERALHOSPITALALEXANDRIALAUSA
70LAROLANDHINESTONLAUSA
7LA7ROMERE PASSVENICELAUSA
53LASHELLCENTRALFACILITIESVENICELAUSA
8LA3SHELLCENTRALFACILITIES E BVENICELAUSA
LA62STFRANCIS CABRINI HOSPITALALEXANDRIALAUSA
95LATROOPEALEXANDRIALAUSA
LA82VAMEDICALCENTERALEXANDRIALAUSA
LA98WESTBAYVENICELAUSA
2MD0ANDERSON FARMMARIONMDUSA
1N5BENNETTSALISBURYMDUSA
MD57BEVERLYPOCOMOKE CITYMDUSA
5MD7BLUEMELFIELDPRINCESS ANNEMDUSA
4MD1BUNTING’S FIELDBERLINMDUSA
4MD3CAREYFIELDBISHOPVILLEMDUSA
6MD8DAVIS AIRSTRIPPITTSVILLEMDUSA
2MD4ENNIS AERODROMESALISBURYMDUSA
W02FAIR’SPOCOMOKE CITYMDUSA
2MD3FINCHPRINCESS ANNEMDUSA
5MD5FLYING WPRINCESS ANNEMDUSA
2G4GARRETTCOUNTYOAKLANDMDUSA
3MD2GARRETTCOUNTYMEMORIALHOSPOAKLANDMDUSA
CBEGREATER CUMBERLAND REGIONALCUMBERLANDMDUSA
2MD8GREATER GORTNEROAKLANDMDUSA
3MD3HOOPERSOCEAN CITYMDUSA
MD53MAC KINNISSALISBURYMDUSA
2MD5MEMORIALHOSPITALOF CUMBERLCUMBERLANDMDUSA
1W3MEXICO FARMSCUMBERLANDMDUSA
MD99MORAN FIELDWESTERNPORTMDUSA
MD89MURPHYPOCOMOKE CITYMDUSA
OXBOCEAN CITYMUNIOCEAN CITYMDUSA
MD88PGH MEDICALCENTER SALISBURYMDUSA
MD07SACRED HEARTHOSPITALCUMBERLANDMDUSA
SBYSALISBURY-OCEAN CITYWICOMICOSALISBURYMDUSA
MD35SPRING HILLHEBRONMDUSA
4MD2WARD’SOAKLANDMDUSA
ME05ALLEN STPETER MEMORIALPORTAGEMEUSA
ME53ASHLANDASHLANDMEUSA
CARCARIBOU MUNICARIBOUMEUSA
ME18CHESUNCOOK FORESTRYDISTRICTCHESUNCOOKMEUSA
ME19CLAYTON LAKE STRIPCLAYTON LAKEMEUSA
ME50CROSS LAKESINCLAIRMEUSA
EPMEASTPORTMUNIEASTPORTMEUSA
ME06FLYING EDCHARLOTTEMEUSA
HULHOULTON INTLHOULTONMEUSA
1998–6 I.R.B45February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

ME04ILCO LANDING AREACLAYTON LAKEMEUSA
92BLONG LAKESINCLAIRMEUSA
65BLUBEC MUNILUBECMEUSA
ME38MARS HILLMARS HILLMEUSA
60BMOOSE RIVERJACKMANMEUSA
ME93MORRILLAIRPARKVAN BURENMEUSA
ME88MORRISON’SPERRYMEUSA
59BNEWTON FIELDJACKMANMEUSA
FVENORTHERN AROOSTOOK REGIONALFRENCHVILLEMEUSA
83BNORTHERN MAINE REGIONALPRESQUE ISLEMEUSA
PQINORTHERN MAINE REGIONALARPTPRESQUE ISLEMEUSA
39BNUGENTCHAMBERLAIN LAKECHESUNCOOKMEUSA
87BPORTAGE LAKE MUNIPORTAGE LAKEMEUSA
ME15RAMSDELLFIELDCUTLERMEUSA
M57RANGELEYLAKERANGELEYMEUSA
8B0RANGELEYMUNIRANGELEYMEUSA
ME21RED PINE GROVE LANDING AREACLAYTON LAKEMEUSA
ME81ROGERSPRESQUE ISLEMEUSA
ME72SEBOOMOOK FORESTRYDISTRICTPITTSTON FARMMEUSA
85BSHIN PONDPATTENMEUSA
ME25SUNRISE FARMSFORTKENTMEUSA
05BVAN BURENVAN BURENMEUSA
ME82VANCEBOROVANCEBOROMEUSA
ME77WHEELABRATOR-SHERMANSHERMAN STATIONMEUSA
5Y1ALBERTJ LINDBERGHESSELMIUSA
APNALPENACOUNTYREGIONALALPENAMIUSA
1MI0ASHMAN ISLANDDRUMMOND ISLANDMIUSA
8MI7BASS LAKESTEUBENMIUSA
6Y1BOIS BLANCPOINTE AUX PINSMIUSA
6Y4BONNIE FIELDROCKMIUSA
Y15CHEBOYGAN CITY-COUNTYCHEBOYGANMIUSA
CIUCHIPPEWACOUNTYINTLSAULTSTE MARIEMIUSA
MI93CIRCLE TRANCHCURRANMIUSA
ESCDELTACOUNTYESCANABAMIUSA
MI98DOWD FIELDFIBREMIUSA
Y66DRUMMOND ISLANDDRUMMOND ISLANDMIUSA
0MI7EDWARD F JOHNSONISHPEMINGMIUSA
MI94FONTECCHIOE KINGSFORDMIUSA
IMTFORDIRON MOUNTAIN/KINGMIUSA
3Y9FRANKLIN’SBARBEAUMIUSA
IWDGOGEBIC-IRON COUNTYIRONWOODMIUSA
Y98GRAND MARAISGRAND MARAISMIUSA
33MIGREATLAKESSAGOLAMIUSA
0MI5GROGNETFLYING SERVICEHOUGHTONMIUSA
5Y7HANLEYFIELDMUNISINGMIUSA
5Y0HARRISVILLEHARRISVILLEMIUSA
Y95HILLMANHILLMANMIUSA
CMXHOUGHTON COUNTYMEMORIALHANCOCKMIUSA
4Y2HUBERCRYSTALFALLSMIUSA
February 9, 1998461998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

50DIRON COUNTYCRYSTALFALLSMIUSA
Y96LEO E. GOETZ COUNTYONAWAYMIUSA
0MI4LESTERSON FIELDGWINNMIUSA
MI92LILIENTHALIRON MOUNTAINMIUSA
ERYLUCE COUNTYNEWBERRYMIUSA
83DMACKINAC COUNTYSTIGNACEMIUSA
MCDMACKINAC ISLANDMACKINAC ISLANDMIUSA
MQTMARQUETTE COUNTYMARQUETTEMIUSA
3MI9NESS LANDINGRAPID RIVERMIUSA
1MI1NIKKILAFARMSMASSMIUSA
RXWNRCWATERSMEETMIUSA
OGMONTONAGON COUNTYONTONAGONMIUSA
PZQPRESQUE ISLE COUNTYROGERS CITYMIUSA
6Y9PRICKETT-GROOMS FLDSIDNAWMIUSA
1MI4RAMSYFARMPERRONVILLEMIUSA
MI03READCURTISMIUSA
1MI6ROSEDALESAULTSTE MARIEMIUSA
Y62SAULTSTE MARIE MUNI/SANDERSOSAULTSTE MARIEMIUSA
SAWSAWYERGWINNMIUSA
ISQSCHOOLCRAFTCOUNTYMANISTIQUEMIUSA
1MI9SOUTHFORKMARQUETTEMIUSA
Y73STAMBAUGHSTAMBAUGHMIUSA
1MI8VLACHOS ACRESHUBBARDMIUSA
9C9WGLADSTONEGLADSTONEMIUSA
0MI6YOUNG’SHULBERTMIUSA
MN04AGGIES LANDINGALEXANDRIAMNUSA
MY49ANDERSONBEAR RIVERMNUSA
52MNANDERSON FIELDKENNEDYMNUSA
AQPAPPLETON MUNIAPPLETONMNUSA
MN50ARTHUR FIELDGATZKEMNUSA
MY55B.I.R.BRAINERDMNUSA
MN84BACHANDOKLEEMNUSA
7Y3BACKUS MUNIBACKUSMNUSA
7Y4BAGLEYMUNIBAGLEYMNUSA
72MNBARDWELLAIRSTRIPCLEARBROOKMNUSA
MN18BARRETTBRAINERDMNUSA
7Y6BAUDETTE FLYING SERVICEBAUDETTEMNUSA
BDEBAUDETTE INTLBAUDETTEMNUSA
BJIBEMIDJI-BELTRAMI COUNTYBEMIDJIMNUSA
BBBBENSON MUNIBENSONMNUSA
9Y8BERGEMANNGARDEN CITYMNUSA
7Y9BIG FALLS MUNIBIG FALLSMNUSA
85DBIGFORK MUNIBIGFORKMNUSA
M69BIRCH LAKEDEERWOODMNUSA
SBUBLUE EARTH MUNIBLUE EARTHMNUSA
MN03BOLDUCBIGFORKMNUSA
9Y0BOWSTRINGDEER RIVERMNUSA
BRDBRAINERD-CROWWING CO REGIONABRAINERDMNUSA
MY03BRAUN’SSLEEPYEYEMNUSA
1998–6 I.R.B47February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

D16BREEZYPOINTPEQUOTLAKESMNUSA
6D1BROOTEN MUNIBROOTENMNUSA
6MN2BROWN’S PRIVATEHANCOCKMNUSA
4MN7BURKAMBOYMNUSA
MN36BURNS LAKEMARCELLMNUSA
MY88CARYPARK RAPIDSMNUSA
AXNCHANDLER FIELDALEXANDRIAMNUSA
MN93CHANDLER FIELDRANDALLMNUSA
38MNCHANDLER PERSONALUSEBEMIDJIMNUSA
5MN9CHANLIN FIELDMIDDLE RIVERMNUSA
6MN1CHUCK WESTMEMORIALEVANSVILLEMNUSA
8Y5CLARISSAMUNICLARISSAMNUSA
MY54CLOVERLEAF-EASTBEMIDJIBEMIDJIMNUSA
MY91DOUGLAS COUNTYHOSPITALALEXANDRIAMNUSA
9Y2EASTGULLLAKEEASTGULLLAKEMNUSA
12MNEASTMANLAKE HUBERTMNUSA
Y63ELBOWLAKE MUNIELBOWLAKEMNUSA
46MNELMEREVANSVILLEMNUSA
MN88EMPIRE VALLEYPAYNESVILLEMNUSA
87MNERICKSONROOSEVELTMNUSA
81MNEWEN LANDING FIELDJEFFERSMNUSA
2MN9F. DILLENBURGFOLEYMNUSA
FRMFAIRMONTMUNIFAIRMONTMNUSA
MY24FALK PRIVATEPARK RAPIDSMNUSA
INLFALLS INTLINTERNATIONALFALLMNUSA
MY57FEDORHOLDINGFORDMNUSA
74MNFRISCH PERSONALDUMONTMNUSA
60MNFUHR FLYING SVCSEAFORTHMNUSA
48BGIRLLAKELONGVILLEMNUSA
GHWGLENWOOD MUNIGLENWOODMNUSA
1G2GRANITE FALLS MUNIGRANITE FALLSMNUSA
02YGREENBUSH MUNIGREENBUSHMNUSA
MN64H REDER FLDLAKEFIELDMNUSA
78MNHAGENS PRIVATEGATZKEMNUSA
HCOHALLOCK MUNIHALLOCKMNUSA
MY22HAZELGLADE RESORTWAHKONMNUSA
04MNHELBLADKELLIHERMNUSA
05YHENNING MUNIHENNINGMNUSA
06YHERMAN MUNIHERMANMNUSA
18MNHINES FARMMOTLEYMNUSA
5MN2HOILAND FIELDBAGLEYMNUSA
MN16HOLMES PRIVATE AIRFIELDBRAINERDMNUSA
MY58HOME-BASEHOLLOWAYMNUSA
3MN3HONKER FLATSMIDDLE RIVERMNUSA
MN83INTERNATIONALFALLS MEMORIALINTERNATIONALFALLMNUSA
MY72ISLE PRIVATEISLEMNUSA
MN60ITZEN AIR STRIPHERMANMNUSA
MN17JACKSON FIELDBRAINERDMNUSA
MJQJACKSON MUNIJACKSONMNUSA
February 9, 1998481998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

7MN6JOHNSONARGYLEMNUSA
7MN0JOHNSON PRIVATESACRED HEARTMNUSA
MY68JOHNSONS AERO REPAIRWHEATONMNUSA
MN05JORDANBEMIDJIMNUSA
00YKAPAUN-WILSON FIELDGRACEVILLEMNUSA
23DKARLSTAD MUNIKARLSTADMNUSA
MY15KASTANEKPIERZMNUSA
77MNKLAMAR FIELDGATZKEMNUSA
MY04KOCH’S PERSONALFIELDTAUNTONMNUSA
10YLAKE BRONSONLAKE BRONSONMNUSA
5MN7LINDEY’S LANDINGDEERWOODMNUSA
LXLLITTLE FALLS-MORRISON COUNTYLITTLE FALLSMNUSA
13YLITTLEFORK MUNI/HANOVERLITTLEFORKMNUSA
D33LONGVILLE MUNILONGVILLEMNUSA
MN11LORENZBENSONMNUSA
56MNLOTHERT’S FARM STRIPMORTONMNUSA
4MN3LUKES PERSONALUSEHALLOCKMNUSA
MN28LUX STRIPCOSMOSMNUSA
DXXMADISON-LAC QUI PARLE COUNTYMADISONMNUSA
M14MAL’S/SERPENTLAKE/DEERWOODMNUSA
MMLMARSHALLMUNI-RYAN FIELDMARSHALLMNUSA
MY42MATHISGONVICKMNUSA
MN57MAURICE SUGDEN FLYING SVC PVHALLOCKMNUSA
MN94MILLE LACSONAMIAMNUSA
9Y9MILLE LACS LAKEGARRISONMNUSA
96MMOBERG AIR BASEBEMIDJIMNUSA
MN13MOBERG AIR BASEBEMIDJIMNUSA
MVEMONTEVIDEO-CHIPPEWACOUNTYMONTEVIDEOMNUSA
22YMOREY’SMOTLEYMNUSA
MOXMORRIS MUNIMORRISMNUSA
23YMURDOCK MUNIMURDOCKMNUSA
27DMYERS FIELDCANBYMNUSA
4MN8MYERS FIELDPEQUOTLAKESMNUSA
51YNAMAKANRAYMNUSA
5C3NARYNATIONAL-SHEFLAND FIELDNARYMNUSA
24YNEVISNEVISMNUSA
25YNEWYORK MILLS MUNINEWYORK MILLSMNUSA
59MNNORRIS LANDING STRIPROOSEVELTMNUSA
MY66NORTH STAR RANCHONAMIAMNUSA
43YNORTHOME MUNINORTHOMEMNUSA
72YNORTHWESTANGLEWARROADMNUSA
Y39OLIVIAREGIONALOLIVIAMNUSA
ORBORR REGIONALORRMNUSA
VVVORTONVILLE MUNI-MARTINSON ORTONVILLEMNUSA
67MNPAGEL’S FIELDATWATERMNUSA
0MN5PANKRATZSPRINGFIELDMNUSA
PKDPARK RAPIDS MUNIPARK RAPIDSMNUSA
79MNPAULFIELDGATZKEMNUSA
0MN4PAUL’SNISSWAMNUSA
1998–6 I.R.B49February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

73MNPAYNESDEGRAFFMNUSA
2D9PAYNESVILLE MUNIPAYNESVILLEMNUSA
2MN5PELICAN LAKEORRMNUSA
PWCPINE RIVER REGIONALPINE RIVERMNUSA
48YPINEYPINECREEK BORDERPINECREEKMNUSA
MN06PULKRABEK PVTLNDG FLDANGUSMNUSA
RYMRAYS MILLER AAF (NG)CAMPRIPLEYMNUSA
RWFREDWOOD FALLS MUNIREDWOOD FALLSMNUSA
52YREMER MUNIREMERMNUSA
5MN8RICK MATHIAS PRIVATEDUMONTMNUSA
MY01ROANWARRENMNUSA
MN12ROBCOLAPORTEMNUSA
MY32ROSACKER’S NR 2DEERWOODMNUSA
ROXROSEAU MUNIROSEAUMNUSA
MY80ROSENBERGCEYLONMNUSA
MY83SAFE AIRLONGVILLEMNUSA
D39SAUK CENTRE MUNISAUK CENTREMNUSA
90MNSCHMIDTPRIVATEVESTAMNUSA
MY19SCHWENKMURDOCKMNUSA
CDDSCOTTSCRANE LAKEMNUSA
8MN4SETHNEYPERSONALDEERWOODMNUSA
41MNSHANNON FIELDCLINTONMNUSA
MY00SIEG’S FARMTRUMANMNUSA
4MN0SKALICKYAIRSTRIPALBANYMNUSA
MN86SKYMANOR AERO ESTATESPARK RAPIDSMNUSA
Y58SLEEPYEYE MUNISLEEPYEYEMNUSA
MN73SNELL’SMARCELLMNUSA
MN70SPRINGFIELD HOSPITALSPRINGFIELDMNUSA
D42SPRINGFIELD MUNISPRINGFIELDMNUSA
JYGSTJAMES MUNISTJAMESMNUSA
MN53STANLEYFLDGRACEVILLEMNUSA
SAZSTAPLES MUNISTAPLESMNUSA
D32STARBUCK MUNISTARBUCKMNUSA
D41STEPHEN MUNISTEPHENMNUSA
MY17SWANSON PVTGOODRIDGEMNUSA
MN85SWIDERSKI FIELDONAMIAMNUSA
TVFTHIEF RIVER FALLS REGIONALTHIEF RIVER FALLSMNUSA
14YTODD FIELDLONG PRAIRIEMNUSA
9MN9TOFTETOFTEMNUSA
MN26TRI-COUNTYWADENAMNUSA
40MNTURNER FIELDBINGHAM LAKEMNUSA
MN78TURTLE LAKEBEMIDJIMNUSA
MY62ULTRAFLYTE, INCJENKINSMNUSA
MN14UNITED HOSPITALDISTRICTBLUE EARTHMNUSA
09MNWJOHNSON FIELDHAZELRUNMNUSA
64YWADENAMUNIWADENAMNUSA
Y49WALKER MUNIWALKERMNUSA
D37WARREN MUNIWARRENMNUSA
RRTWARROAD INTL-SWEDE CARLSON WARROADMNUSA
February 9, 1998501998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

D44WASKISH MUNIWASKISHMNUSA
ETHWHEATON MUNIWHEATONMNUSA
9MN8WHISKEYLAKEBRANDONMNUSA
ILLWILLMAR MUNI-JOHN LRICE FIELDWILLMARMNUSA
MWMWINDOM MUNIWINDOMMNUSA
2MN1WINTER STRIPGLUEKMNUSA
50MNZIMMERMANHERMANMNUSA
5MO6APACHE FLATSRICH HILLMOUSA
15MOAPPLEGATEQUEEN CITYMOUSA
MO07BAGNELLLAKE OZARKMOUSA
MU17BALCER AERO SOUTHJEFFERSON CITYMOUSA
81MOBATES COUNTYHOSPITALBUTLERMOUSA
MU55BAUER PGIAPPLETON CITYMOUSA
75KBETHANYMEMORIALBETHANYMOUSA
7MO2BEVILLPHILADELPHIAMOUSA
MO47BOLLINGER-CRASS MEMORIALVAN BURENMOUSA
91MOBOONE HOSPITALCENTERCOLUMBIAMOUSA
86MOBOTHWELLREGIONALHEALTH CENSEDALIAMOUSA
6MO8BRAZEALE FARMPARISMOUSA
MU04BROADWATERMALDENMOUSA
MO75BROWNSBERGERMONTROSEMOUSA
36MOBUELLPERRYMOUSA
34MCAMPBELLMUNICAMPBELLMOUSA
CGICAPE GIRARDEAU REGIONALCAPE GIRARDEAUMOUSA
MU64CAPITALREGION MEDICALCENTERJEFFERSON CITYMOUSA
61MOCARLENSORGRAINVILLEMOUSA
M05CARUTHERSVILLE MEMORIALCARUTHERSVILLEMOUSA
MO74CEDAR CREEKCOLUMBIAMOUSA
GLYCLINTON MEMORIALCLINTONMOUSA
COUCOLUMBIAREGIONALCOLUMBIAMOUSA
EIWCOUNTYMEMORIALNEWMADRIDMOUSA
MU38COWGILL-ROEMERMILANMOUSA
34MOCYANAMID-HANNIBALHANNIBALMOUSA
38MDAVIS AIR RANCHPOPLAR BLUFFMOUSA
68MODEXTER MEMORIALHOSPITALDEXTERMOUSA
DXEDEXTER MUNIDEXTERMOUSA
13MODOMEYERLENOXMOUSA
X33DONIPHAN MUNICIPALDONIPHANMOUSA
1MO6DOUBLE S RANCHGRANDINMOUSA
MO81DOVE AIRSTRIPBISMARCKMOUSA
MO54DUDLEYDUDLEYMOUSA
0MU0EAGLE FIELDELLINGTONMOUSA
9MO9EAGLE LODGESUMNERMOUSA
MU36EAGLE’S ROOSTBAGNELMOUSA
H79ELDON MODELAIRPARKELDONMOUSA
FTTELTON HENSLEYMEMORIALFULTONMOUSA
57MOFABICK TWOSIKESTONMOUSA
79MOFARIES FIELDWILLIAMSVILLEMOUSA
12MOFERGUSON FARMSWINDSORMOUSA
1998–6 I.R.B51February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

0MO0FERROS RANCH-AEROCLINTONMOUSA
MO88FEUTZHATTONMOUSA
9MO2FITZGIBBON HOSPITALMARSHALLMOUSA
76MUFLOBECMOBERLYMOUSA
MO72FLYING ‘J’RANCHVAN BURENMOUSA
TBNFORNEYAAFFORTLEONARD WOODMOUSA
H88FREDERICKTOWN REGIONALFREDERICKTOWNMOUSA
MU54GENERALJOHN J PERSHING MEMLBROOKFIELDMOUSA
BZKGENERALJOHN J. PERSHING MEMLBROOKFIELDMOUSA
90MOGEORGE/BUD/CHURCH MEMORIALHCLINTONMOUSA
51MOGEORGER FARMSADVANCEMOUSA
M85GIDEON MEMORIALGIDEONMOUSA
K04HAERR FIELDTAYLORMOUSA
0MO6HALLEDINAMOUSA
HAEHANNIBALMUNIHANNIBALMOUSA
0MU3HANNIBALREGIONALHOSPITALHANNIBALMOUSA
7L7HARBOURGRAVOIS MILLSMOUSA
MU33HARRISONHURDLANDMOUSA
MU34HAVEN WOODROUND SPRINGMOUSA
MO67HAYES FIELDPOPLAR BLUFFMOUSA
53MOHELPZALMAMOUSA
MO57HENDERSON MOUNDS E B GEASTPRAIRIEMOUSA
69MOHESS-MCKEOWNHIGBEEMOUSA
MO62HIBBS FARMSHERIDANMOUSA
1MO7HINESGORINMOUSA
M48HOUSTON MEMORIALHOUSTONMOUSA
MO82HOWARDGORINMOUSA
88MOHOWELLVALLEYWESTPLAINSMOUSA
2MO6HUNZIKERHURDLANDMOUSA
5MO1IRONSMOBERLYMOUSA
JEFJEFFERSON CITYMEMLJEFFERSON CITYMOUSA
VERJESSE VIERTELMEMORIALBOONVILLEMOUSA
0MO5JOE D LEWISEDINAMOUSA
MO05KAHOKAMUNIKAHOKAMOUSA
TKXKENNETTMEMORIALKENNETTMOUSA
IRKKIRKSVILLE REGIONALKIRKSVILLEMOUSA
OMU9KOLLMEYERPILOTGROVEMOUSA
MU40LAKE VILLAGEPARISMOUSA
AIZLEE C FINE MEMORIALKAISER/LAKE OZARKMOUSA
6M6LEWIS COUNTYREGIONALMONTICELLOMOUSA
MO11LINCOLN MUNILINCOLNMOUSA
48MOLIONS EMERGENCYEVACCALIFORNIAMOUSA
MU29LUCYLEE HOSPITALPOPLAR BLUFFMOUSA
MO04LYELLHUNNEWELLMOUSA
K89MACON-FOWER MEMLMACONMOUSA
MU15MADISON MEMORIALFREDERICKTOWNMOUSA
MAWMALDEN MUNIMALDENMOUSA
6K1MARCELINE MUNIMARCELINEMOUSA
MHLMARSHALLMEMLMUNIMARSHALLMOUSA
February 9, 1998521998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

74KMEADOWSBETHANYMOUSA
MO16MEMPHIS MEMORIALMEMPHISMOUSA
H41MEXICO MEMORIALMEXICOMOUSA
M28MID CONTINENTHAYTIMOUSA
CHQMISSISSIPPI COUNTYCHARLESTONMOUSA
MU45MISSOURI DELTASIKESTONMOUSA
K52MONROE CITYREGIONALMONROE CITYMOUSA
K18MORGANROLLAMOUSA
MNFMOUNTAIN VIEWMOUNTAIN VIEWMOUSA
MO45MUD HARBORSUNRISE BEACHMOUSA
K43MUNICIPALUNIONVILLEMOUSA
MU47NEMO COALCOCAIROMOUSA
4MO2NEWCOMB HEREFORD RANCHLANCASTERMOUSA
5MO9OAK RIDGE FARMSNEWBOSTONMOUSA
23MOOERKE ENTERPRISESBUTLERMOUSA
MBYOMAR N BRADLEYMOBERLYMOUSA
50MOOZARKS MEDICALCENTERWESTPLAINSMOUSA
7MO9PALMERPLEVNAMOUSA
39MPENMANPORTAGEVILLEMOUSA
6MO5PERRYCOUNTYMEMORIALHOSPITALPERRYVILLEMOUSA
75MUPERSHING REGIONALHEALTH CENTERMARCELINEMOUSA
06KPHILLIPSLEWISTOWNMOUSA
32MOPHILLIPSFREDERICKTOWNMOUSA
80KPHILLIPS FLDCALIFORNIAMOUSA
MO27PIEDMONTMUNIPIEDMONTMOUSA
MU25PINEYBENDHOUSTONMOUSA
POFPOPLAR BLUFF MUNICIPALPOPLAR BLUFFMOUSA
87GPORTAGEVILLE COMMUNITYPORTAGEVILLEMOUSA
0MU8PRINCEMILLERSVILLEMOUSA
MO32PRINCETON-KAUFFMAN MEMORIALPRINCETONMOUSA
1MU3PUTNAM COUNTYMEMORIALHOSPITALUNIONVILLEMOUSA
MO96RAYJOHNSON INCCENTERVILLEMOUSA
94MORAY’S ROOSTWESTPLAINSMOUSA
MU96REFUELING PADCOLUMBIAMOUSA
5MO4REYNOLDS COUNTYMEMORIALHOSP.ELLINGTONMOUSA
MU49RILEYBRANCUS RANCHHUNTSVILLEMOUSA
MU50RILEYHOUSEMOBERLYMOUSA
K07ROLLADOWNTOWNROLLAMOUSA
VIHROLLANATIONALROLLA/VICHYMOUSA
MO73ROLLING SHOALS FARMWILLIAMSVILLEMOUSA
3VSROYOTTEN MEMORIALAIRFIELDVERSAILLESMOUSA
K33SALEM MEMORIALSALEMMOUSA
MO40SALEM MEMORIALHOSPITALSALEMMOUSA
MU00SAMUELL. CLEMENS MEMLPARISMOUSA
95MOSCHLEMMERLADDONIAMOUSA
4MO3SCHNEIDER FIELDLAPLATAMOUSA
DMOSEDALIAMEMORIALSEDALIAMOUSA
MO09SHARPE FARMSLEWISTOWNMOUSA
6K2SHELBYCOUNTYSHELBYVILLEMOUSA
1998–6 I.R.B53February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

1MO8SHERLOCK FIELDGRAVOIS MILLSMOUSA
SIKSIKESTON MEMLMUNISIKESTONMOUSA
MO79SKYRANCH IIBELLEVIEWMOUSA
73MUSKY-GO FARMSFULTONMOUSA
9K5SLATER MEMORIALSLATERMOUSA
0MU4SLAUGHTERMARCELINEMOUSA
MU10SOUTHEASTMO HOSPITALCAPE GIRARDEAUMOUSA
M67STFRANCIS HOSPITALCAPE GIRARDEAUMOUSA
MU87STMARY’S HEALTH CENTERJEFFERSON CITYMOUSA
78MOSTAGGSEWINGMOUSA
MO78STICKLE CATTLE FARMSBELLEMOUSA
MU32SUGAR BRANCHCOLUMBIAMOUSA
MU48SUNBURSTRANCHGAINESVILLEMOUSA
MU86TAUS RIVER RANCHHOUSTONMOUSA
MU44TEXAS COUNTYMEMLHOSPITALHOUSTONMOUSA
42MTHAYER MEMORIALTHAYERMOUSA
TRXTRENTON MUNITRENTONMOUSA
MO13TWIN CITYAIRPARKMARBLE HILLMOUSA
MU53TWIN RIVERS REGIONALMEDICALKENNETTMOUSA
MU37UNIVERSITYHOSPITALS & CLINICOLUMBIAMOUSA
K42VIBURNUMVIBURNUMMOUSA
MO58WALDEMER FLYING WRANCHFAIRDEALINGMOUSA
UNOWESTPLAINS MUNIWESTPLAINSMOUSA
MU23WHITE CLOUD FLYING FIELDCOLUMBIAMOUSA
MO83WIDMARKGREEN CITYMOUSA
93KWILEYS AIR STRIPGORINMOUSA
1H5WILLOWSPRINGS MEMORIALWILLOWSPRINGSMOUSA
MO53WINDSOR MUNIWINDSORMOUSA
7MO1WOOD ACRESPERRYMOUSA
MS08ABIDE AIRPARKGREENVILLEMSUSA
9M4ACKERMAN CHOCTAWCOUNTYACKERMANMSUSA
MS32ANDERSONS HOSPITALMERIDIANMSUSA
M64BALLEGYPTMSUSA
MS44BELLWINTERVILLEMSUSA
MS01BOLIVAR COUNTYHOSPITALCLEVELANDMSUSA
8M1BOONEVILLE/BALDWYNBOONEVILLE/BALDWYNMSUSA
04MCALHOUN COUNTYPITTSBOROMSUSA
0MS8CATFISH POINTBENOITMSUSA
M56CHRISTMASSHELBYMSUSA
23MCLARKE COUNTYQUITMANMSUSA
RNVCLEVELAND MUNICLEVELANDMSUSA
CBMCOLUMBUS AFBCOLUMBUSMSUSA
1MS8COLUMBUS AFB AUX FIELDSHUQUALAKMSUSA
UBSCOLUMBUS-LOWNDES COUNTYCOLUMBUSMSUSA
MS37COTTONWINGSHAWMSUSA
MS15COUNTRYCLUBGREENVILLEMSUSA
09XDELTAREGIONALMEDICALCENTERGREENVILLEMSUSA
MS18DILWORTHCORINTHMSUSA
M68DORR FIELDMERIGOLDMSUSA
February 9, 1998541998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

06MEUPORAEUPORAMSUSA
MS38FLAUTTSWAN LAKEMSUSA
MS41FLYING YSERVICETUTWILERMSUSA
11MFULTON-ITAWAMBACOUNTYFULTONMSUSA
STFGEORGE M BRYANSTARKVILLEMSUSA
MS09GLIDWELLFLYING SERVICEALLIGATORMSUSA
MS56GMHAMORYMSUSA
GTRGOLDEN TRIANGLE REGIONALCOLUMBUS/WPOINT/SMSUSA
GWOGREENWOOD-LEFLOREGREENWOODMSUSA
MS16GREENWOOD-LEFLORE HOSPITALGREENWOODMSUSA
GNFGRENADAMUNIGRENADAMSUSA
HEZHARDY-ANDERS FIELD NATCHEZ-ADNATCHEZMSUSA
MS80HASTING AIRPARKBRUCEMSUSA
MS33HOBBSMOORHEADMSUSA
29MHOPPER FIELDSTEENSMSUSA
M44HOUSTON MUNIHOUSTONMSUSA
MS25HUNTLEYLELANDMSUSA
IDLINDIANOLAMUNIINDIANOLAMSUSA
15MIUKAIUKAMSUSA
NJWJOE WILLIAMS NOLFMERIDIANMSUSA
MEIKEYFIELDMERIDIANMSUSA
2MS9KIMMELLAND & CATTLEHOUSTONMSUSA
MS68LAMB’S FIELDMANTACHIEMSUSA
MS77LANG FLYING SERVICEINVERNESSMSUSA
MS21LESTER FIELDINVERNESSMSUSA
21MLEUTH FLYING SERVICEOKOLONAMSUSA
0MS5LEWIS AIR SERVICELELANDMSUSA
LMSLOUISVILLE WINSTON COUNTYLOUISVILLEMSUSA
20MMACON MUNIMACONMSUSA
MS26MAGNOLIAHOSPITALCORINTHMSUSA
MS29MANTACHIEMANTACHIEMSUSA
M83MCCHAREN FIELDWESTPOINTMSUSA
NMMMERIDIAN NAS /MC CAIN FIELD/MERIDIANMSUSA
GLHMID DELTAREGLGREENVILLEMSUSA
M40MONROE COUNTYABERDEEN/AMORYMSUSA
MS22MURPHEYFLYING SERVICEITTABENAMSUSA
MS20NEWELLFLYING SERVICEINVERNESSMSUSA
5A4OKOLONAMUNI-RICHARD STOVALLOKOLONAMSUSA
M51OKTIBBEHASTARKVILLEMSUSA
22MPONTOTOC COUNTYPONTOTOCMSUSA
MS92PURVIS FIELDELLISVILLEMSUSA
MS70RAINBOWFIELDCALHOUN CITYMSUSA
CRXROSCOE TURNERCORINTHMSUSA
M37RULEVILLE-DREWDREWMSUSA
MS63RYE FIELDSMITHVILLEMSUSA
MS73SEGARSIUKAMSUSA
0MS9SHENANDOAH VALLEYFARMSHOUSTONMSUSA
MS85SKELTONSHAWMSUSA
2MS8SPENCER FIELDGRENADAMSUSA
1998–6 I.R.B55February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

3A8STINSON FIELD MUNIABERDEENMSUSA
1MS0TAPLEYSHAWMSUSA
MS27TATELELANDMSUSA
2MS2TGPSTATION 54GREENVILLEMSUSA
2MS3TGPSTATION 542DE KALBMSUSA
2MS4TGPSTATION 546COLUMBUSMSUSA
2MS5TGPSTATION 847COFFEEVILLEMSUSA
01MTISHOMINGO COUNTYBELMONTMSUSA
16NTISHOMINGO HEALTH SERVICES,IUKAMSUSA
TUPTUPELO MUNICIPAL- C D LEMONSTUPELOMSUSA
MS76WADE FIELDCALHOUN CITYMSUSA
26MWATTS FIELDROCHDALEMSUSA
02MWESTBOLIVAR FLYING SERVICEBENOITMSUSA
5A6WINONA-MONTGOMERYCOUNTYWINONAMSUSA
BHKBAKER MUNIBAKERMTUSA
MT24BEACON STAR ANTIQUE AIRFIELDMOOREMTUSA
3V7BELLE CREEKBELLE CREEKMTUSA
S85BIG SKYFIELDCULBERTSONMTUSA
3U3BOWMAN FIELDANACONDAMTUSA
BDXBROADUSBROADUSMTUSA
MT45CASTLEBERRYEKALAKAMTUSA
MT31CENTRALMONTANAHOSPITALANDLEWISTOWNMTUSA
4U6CIRCLE TOWN COUNTYCIRCLEMTUSA
6U0CLARKGRASSRANGEMTUSA
M46COLSTRIPCOLSTRIPMTUSA
CTBCUTBANK MUNICUTBANKMTUSA
GDVDAWSON COMMUNITYGLENDIVEMTUSA
4U9DELLFLIGHTSTRIPDELLMTUSA
DLNDILLONDILLONMTUSA
S71EDGAR G OBIECHINOOKMTUSA
97MEKALAKAEKALAKAMTUSA
MT11ETCHARTFIELDTAMPICOMTUSA
5U6FAIRVIEWFAIRVIEWMTUSA
MT09FLOYD RANCHOPHEIMMTUSA
U09FORTBELKNAPAGENCYHARLEMMTUSA
MLSFRANK WILEYFIELDMILES CITYMTUSA
MT59GARDNERHAMMONDMTUSA
GSGGLASGOWINDUSTRIALGLASGOWMTUSA
48SHARLEMHARLEMMTUSA
HVRHAVRE CITY-COUNTYHAVREMTUSA
4U4HEBBELMANCHINOOKMTUSA
6U5HINSDALEHINSDALEMTUSA
6U6HOGELANDHOGELANDMTUSA
6U8HOLLAND RANCHLEWISTOWNMTUSA
MT20HOLLSTEIN RANCHWIBAUXMTUSA
6U3HOOLIEHAXBYMTUSA
MT90J BWOLF POINTMTUSA
MT14JERRYCREEKWISE RIVERMTUSA
JDNJORDANJORDANMTUSA
February 9, 1998561998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

MT57KLAPMEIER RANCHBOYESMTUSA
OLFLM CLAYTONWOLF POINTMTUSA
91ULAIRD RANCHEKALAKAMTUSA
MT46LAKEVIEWLAKEVIEWMTUSA
MT50LANNING RANCHALZADAMTUSA
MT93LARNER FIELDDEER LODGEMTUSA
LWTLEWISTOWN MUNILEWISTOWNMTUSA
5U9LINCOLNS FIELDHINGHAMMTUSA
MLKMALTAMALTAMTUSA
MT47METZELCREEKLAKEVIEWMTUSA
7U4MORGANMORGAN/LORING/MTUSA
MT65MORGAN RANCHEBELLE FOURCHEMTUSA
MT03MORRIS RANCHBELLE CREEKMTUSA
6U2NELSONHAXBY/ FORTPECKMTUSA
MT87OGLESBYFARMS INCPEERLESSMTUSA
MT04OLFERTLUSTREMTUSA
S00OPHEIMOPHEIMMTUSA
88UPLUHARCOHAGENMTUSA
42SPOPLARPOPLARMTUSA
MT85REDFIELD AG STRIPOPHEIMMTUSA
7U8RICHEYRICHEYMTUSA
7S8ROSS INTLSWEETGRASSMTUSA
MT79SAND CREEK WILDLIFE STATIONROYMTUSA
8U1SAND SPRINGS STRIPSAND SPRINGSMTUSA
96USANDS RANCHHAVREMTUSA
7U1SAUBAKLUSTREMTUSA
9S2SCOBEYSCOBEYMTUSA
8U3SCOBEYBORDER STATION /EASTPSCOBEYMTUSA
SBXSHELBYSHELBYMTUSA
PWDSHER-WOODPLENTYWOODMTUSA
SDYSIDNEY-RICHLAND MUNISIDNEYMTUSA
MT74SIKORSKI RANCHEKALAKAMTUSA
98USORENSONKREMLINMTUSA
3U4STLABRE MISSIONASHLANDMTUSA
8U5SUNBURSTSUNBURSTMTUSA
MT29SUNDAYCREEK AIRPARKMILES CITYMTUSA
MT38SWANKPOPLARMTUSA
8U6TERRYTERRYMTUSA
1S3TILLITTFIELDFORSYTHMTUSA
5U4TORGERSONETHRIDGEMTUSA
57STROYTROYMTUSA
9U0TURNERTURNERMTUSA
MT80VINEWOLF POINTMTUSA
HWQWHEATLAND COUNTYAIRPORTHARLOWTONMTUSA
H28WHETSTONE INTERNATIONALPORTOF DELBONITAMTUSA
9S7WINIFREDWINIFREDMTUSA
7S4WISDOMWISDOMMTUSA
02TWISE RIVERWISE RIVERMTUSA
GGWWOKALFIELD/GLASGOWINTLGLASGOWMTUSA
1998–6 I.R.B57February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

WYSYELLOWSTONEWESTYELLOWSTONEMTUSA
MT51ZERBEFRAZERMTUSA
MT08ZORTMANZORTMANMTUSA
12NCATLANTIC FIELD MCOLFATLANTICNCUSA
4NC2BAYCREEKBAYBORONCUSA
8NC0BERTIE MEMORIALHOSPITALWINDSORNCUSA
HSEBILLYMITCHELLHATTERASNCUSA
NC57CRAVEN REGIONALMEDICALCENTERNEWBERNNCUSA
1NC7DONALD’S AIR PARK INCPLYMOUTHNCUSA
NC73GARRISH FARMSLADESVILLENCUSA
7W6HYDE COUNTYENGELHARDNCUSA
NC54JACKSON PRIVATEATLANTICNCUSA
04WKEECHBELHAVENNCUSA
03WLEE CREEKAURORANCUSA
MCZMARTIN COUNTYWILLIAMSTONNCUSA
MRHMICHAELJ. SMITH FIELDBEAUFORTNCUSA
NC80MOREHEAD CITYSTATE PORTMOREHEAD CITYNCUSA
W95OCRACOKE ISLANDOCRACOKENCUSA
0NC6OUR COMMUNITYHOSPITALSCOTLAND NECKNCUSA
7NC0PAMLICOBAYBORONCUSA
NC91PITTCOUNTYMEMORIALHOSPITALGREENVILLENCUSA
PGVPITT-GREENVILLEGREENVILLENCUSA
PMZPLYMOUTH MUNIPLYMOUTHNCUSA
NC89PUNGO DISTRICTHOSPITALBELHAVENNCUSA
34WRESPESS FIELDPANTEGONCUSA
05WRIVERSIDE CAMPGROUNDBELHAVENNCUSA
W15SCOTLAND NECKSCOTLAND NECKNCUSA
2NC7SCOTLAND NECK EASTSCOTLAND NECKNCUSA
NC66VENTOSAPLANTATIONSCOTLAND NECKNCUSA
OCWWARREN FIELDWASHINGTONNCUSA
0NC3WASHINGTON COUNTYHOSPITALPLYMOUTHNCUSA
52WWELBOURN /WOOLARD/VANCEBORONCUSA
NC17WOLF’S DENCEDAR ISLANDNCUSA
0NA6A.X. RANCH AIRSTRIPRICHARDTONNDUSA
8ND0AMBLESARLESNDUSA
5NA6ANDERSON AIRSTRIPWILLOWCITYNDUSA
NA51ANDERSON AIRSTRIPSUTTONNDUSA
NA10ANDERSON PRIVATESTARKWEATHERNDUSA
NA65ANDERSON STRIPHOOPLENDUSA
ASYASHLEYMUNIASHLEYNDUSA
61NDBAKKELARIMORENDUSA
5NA1BARNICK AIRSTRIPMILLARTONNDUSA
20UBEACHBEACHNDUSA
NA30BEHRENS AIRSTRIPBURLINGTONNDUSA
ND04BELDENBELDENNDUSA
4NA5BERG STRIPBERTHOLDNDUSA
8ND3BERGQUISTAMIDONNDUSA
9NA4BODMERKENMARENDUSA
1NA0BOHN AIRSTRIPMOUNTAINNDUSA
February 9, 1998581998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

NA03BOLLBROTHERS AIRSTRIPRUSSELLNDUSA
NA16BOLSETHWEBSTERNDUSA
D09BOTTINEAU MUNIBOTTINEAUNDUSA
60NDBOULDEN AIRSTRIPLARIMORENDUSA
NA06BOURETRANCHSHEYENNENDUSA
ND05BOWBELLS MUNIBOWBELLSNDUSA
BPPBOWMAN MUNIBOWMANNDUSA
0NA9BOYD’S TURFGOLVANDUSA
ND62BRANDSTAYLORNDUSA
19NDBRECKHEIMERTOLNANDUSA
2ND9BREKHUS FLDNORMANDUSA
NA85BRENNAAIRSTRIPKEENENDUSA
NA80BRYAN FARM STRIPBOWBELLSNDUSA
8NA7CAMPGRAFTONDEVILS LAKENDUSA
9D7CANDO MUNICANDONDUSA
46DCARRINGTON MUNICARRINGTONNDUSA
ND06CAVALIER MUNICAVALIERNDUSA
26NDCHITWOOD AIRSTRIPALEXANDERNDUSA
90NDCIRCUITRIDERMONTPELIERNDUSA
D49COLUMBUS MUNICOLUMBUSNDUSA
D50CROSBYMUNICROSBYNDUSA
ND90DAHLPVTCOGSWELL/BRAMPTON/NDUSA
8NA1DEEPRIVERUPHAMNDUSA
NA04DEUTSCHER AIRSTRIPSCRANTONNDUSA
DVLDEVILS LAKE MUNIDEVILS LAKENDUSA
DIKDICKINSON MUNIDICKINSONNDUSA
NA98DILSE PVTAIRSTRIPSCRANTONNDUSA
NA39DORBRINSKIMAKOTINDUSA
D29DRAYTON MUNIDRAYTONNDUSA
02NDDRESDEN FIELDDRESDENNDUSA
51DEDGELEYMUNIEDGELEYNDUSA
70NDEHLERS AIRSTRIPMC HENRYNDUSA
ND12ELLENDALE MUNIELLENDALENDUSA
9ND1ELLIOTTFARMSDRAYTONNDUSA
1ND0ERICKSON FLDHETTINGERNDUSA
11NDEVINGER STRIPHALLIDAYNDUSA
NA83F. SECKERSON AIRSTRIPELDRIDGENDUSA
2ND8FAGERLAND PRIVATENOONANNDUSA
D24FESSENDEN MUNICIPALFESSENDENNDUSA
5ND1FINNEMAN PVTGOLVANDUSA
22UFISHER FLDBUFFALO SPRINGSNDUSA
ND43FLYING S RANCHMINOTNDUSA
78NDFOLSKE RANCHBOWMANNDUSA
1ND1FORDAHLHETTINGERNDUSA
ND14FORDVILLEFORDVILLENDUSA
7ND8FORESTLANGDONNDUSA
NA96FORWARD PVTOAKESNDUSA
44NDFREDERICKS RANCHHALLIDAYNDUSA
ND16FREI PRIVATEHALLIDAYNDUSA
1998–6 I.R.B59February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

ND60FROKJERARVILLANDUSA
NA29G. MELBYAIRSTRIPBOWBELLSNDUSA
ND15GACKLE MUNIGACKLENDUSA
18UGAJEWSKI FLDALEXANDERNDUSA
NA44GEORGESON FARM STRIPNEWROCKFORDNDUSA
0ND0GILBERTSON FIELDFLORANDUSA
29NDGLINZ FARMSBUCHANANNDUSA
88NDGOODMAN STRIPMILTONNDUSA
GAFGRAFTON MUNIGRAFTONNDUSA
RDRGRAND FORKS AFBGRAND FORKSNDUSA
ND81GRAND FORKS PAR SITECAVALIERNDUSA
7N6GRENORACENTENNIALGRENORANDUSA
14NDHAGEN PRIVATEREEDERNDUSA
22NDHALLAIRSTRIPUPHAMNDUSA
96NDHALVORSON’SPALERMONDUSA
5NA7HANSON STRIPCARPIONDUSA
ND17HARVEYMUNIHARVEYNDUSA
8NA3HAUGEN AIRSTRIPYORKNDUSA
7ND7HAUGEN’SALEXANDERNDUSA
2ND3HENRYFIETZEKMILLARTONNDUSA
HEIHETTINGER MUNIHETTINGERNDUSA
8ND4HEYDEMANVELNDUSA
9ND8HINKLECAVALIERNDUSA
NA09HOFSTADSTARKWEATHERNDUSA
8ND8HOGGARTH FARMCOURTENAYNDUSA
NA25HOLEN AERIALSPRAYAIRSTRIPBANTRYNDUSA
NA89HOLZMAN AIRSTRIPSCRANTONNDUSA
NA18HOUGHTAIRSTRIPWILLISTONNDUSA
ND87INDIAN HILLRESORTGARRISONNDUSA
ND24INKSTERINKSTERNDUSA
S28INTLPEACE GARDENDUNSEITHNDUSA
4ND3J CLARK SALYER REFUGEUPHAMNDUSA
3NA7J. R.KENSALNDUSA
JMSJAMESTOWN MUNIJAMESTOWNNDUSA
2NA1JEUNE STRIPGLENBURNNDUSA
2ND7JOHNSONNEWBURGNDUSA
NA32JOHNSON AIRSTRIPELDRIDGENDUSA
NA68JOHNSON HEREFORD RANCHREEDERNDUSA
ND18JUDYSTRIPGLENBURNNDUSA
75NDJURGENS AIRSTRIPTAYLORNDUSA
NA28KEISER FARM’S AIRSTRIPBERTHOLDNDUSA
7ND6KEITH JONESCALVINNDUSA
7ND2KELLY’S FIELDGRAFTONNDUSA
ND26KENMARE MUNIKENMARENDUSA
ND25KEOGHKEENENDUSA
6NA7KERSTEN BROTHERSNEWBURGNDUSA
76NDKITTELSON AIRSTRIPVELVANDUSA
85NDKNUDSONMC CANNANDUSA
NA07KORNKVEN AIRSTRIPSOURISNDUSA
February 9, 1998601998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

84NDKYLLOMC CANNANDUSA
NA53L. PFAU AIRSTRIPUPHAMNDUSA
NA84L. SECKERSON AIRSTRIPELDRIDGENDUSA
ND29LAMOURE ROTTMUNILAMOURENDUSA
ND28LAKOTAMUNILAKOTANDUSA
ND31LARIMORE MUNILARIMORENDUSA
6ND2LARSONFULLERTONNDUSA
5NA8LASSEYFARM STRIPCARTWRIGHTNDUSA
4ND2LEACH RANCHTOWNERNDUSA
D31LEEDS MUNICIPALLEEDSNDUSA
8NA5LIECHTYFARMMONTPELIERNDUSA
NA75LILLSTRIPBREMENNDUSA
NA62LILLIBRIDGE AIRSTRIPGRASSYBUTTENDUSA
ND82LINDSETH STRIPMUNICHNDUSA
4NA0LINDVIG AIRSTRIPWILLISTONNDUSA
NA13LINRUD AIRSTRIPVELVANDUSA
8NA4LOGGING CAMPPLATEAU AIRSTRIPAMIDONNDUSA
1NA4LOGGING CAMPRANCH AIRSTRIPAMIDONNDUSA
87NDLOWE STRIPMC HENRYNDUSA
73NDM HEARTRANCHNORTONVILLENDUSA
ND37MADDOCK MUNIMADDOCKNDUSA
ND39MAKOTIMAKOTINDUSA
6NA6MARSH BROTHERS AIRSTRIPNEWBURGNDUSA
NA77MC GEE STRIPRHAMENDUSA
ND36MC VILLE MUNIMC VILLENDUSA
94NDMICHAELZURCHER FARM STRIPNEWBURGNDUSA
81NDMILLERS AIRSTRIPDEERINGNDUSA
MIBMINOTAFBMINOTNDUSA
MOTMINOTINTLMINOTNDUSA
D06MINTO MUNIMINTONDUSA
HBCMOHALLMUNIMOHALLNDUSA
4NA2MONSON AIRSTRIPALEXANDERNDUSA
ND44MOTTMUNIMOTTNDUSA
ND89MUTSCHLER FIELDCLEMENTSVILLENDUSA
1NA9MYRAN AIRSTRIPTAYLORNDUSA
7ND3NELSONSCRANTONNDUSA
05DNEWTOWN MUNINEWTOWNNDUSA
4NA6NICKS LANDINGGRENORANDUSA
ND77NITSCHKE FIELDASHLEYNDUSA
2D5OAKES MUNIOAKESNDUSA
03NDOLAFSON BROTHERSEDINBURGNDUSA
ND88OLSON PVTCHARLSONNDUSA
3ND3PALENSKYPRIVATE LANDING STROAKESNDUSA
Y37PARK RIVER MUNIPARK RIVERNDUSA
Y74PARSHALL-HANKINSPARSHALLNDUSA
NA49PAULAIRSTRIPRUGBYNDUSA
ND86PETERSONGRENDRANDUSA
4NA3PETERSON AIRSTRIPANTLERNDUSA
55NDPETE’S PORTKILLDEERNDUSA
1998–6 I.R.B61February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

4ND4PFAU PVTUPHAMNDUSA
89NDPOLESCHOOKMINOTNDUSA
NA27POLSFUTAIRSTRIPBENEDICTNDUSA
ND27PRUETZ MUNIKULMNDUSA
58NDR. MARQUARTAIRSTRIPLAKOTANDUSA
9ND3REDMOND BROTHERS AIRSTRIPBELFIELDNDUSA
ND51REEDERREEDERNDUSA
6ND7REGENTMUNIREGENTNDUSA
79NDREIMERSCARRINGTONNDUSA
ND38RICES AIRPARKMADDOCKNDUSA
ND52RICHARDTONRICHARDTONNDUSA
ND02RICKETYBACK FIELDANETANDUSA
4NA1RING ROCK RANCHWILLISTONNDUSA
NA33RIPPLINGER STRIPESMONDNDUSA
3NA6RISOVI RANCH STRIPHAMBERGNDUSA
D55ROBERTSON FIELDLANGDONNDUSA
ND55ROLETTEROLETTENDUSA
06DROLLAMUNIROLLANDUSA
21NDROSENAUUPHAMNDUSA
NA92ROYLOHSEALAMONDUSA
3ND8RUBBERTAERIALRUSSELLNDUSA
RUGRUGBYMUNIRUGBYNDUSA
ND56RYDERRYDERNDUSA
NA38SABBE BROTHERS LANDING STRIPMADDOCKNDUSA
3NA4SADOWSKYSTRIPDICKINSONNDUSA
2NA5SANDERSONDRAYTONNDUSA
NA45SANDSTROM AIRSTRIPNEWTOWNNDUSA
0NA8SCHERESKYAIRSTRIPBENEDICTNDUSA
NA93SIMMERS FARM AIRSTRIPJAMESTOWNNDUSA
7NA9SJULE PVTAIRSTRIPSOURISNDUSA
6ND9SKINNINGSRUDBERTHOLDNDUSA
2NA7SLATER FARMESMONDNDUSA
8NA2SLAUBAUGH AIRSTRIPWOLFORDNDUSA
ISNSLOULIN FIELD INTLWILLISTONNDUSA
NA70SMITH AIRSTRIPSHEYENNENDUSA
10NDSMITH STRIPHALLIDAYNDUSA
98NDSOBOLIKPISEKNDUSA
0NA5SORLIEMADDOCKNDUSA
ND59STTHOMAS MUNISTTHOMASNDUSA
08DSTANLEYMUNISTANLEYNDUSA
5ND0STIEHLBUFORDNDUSA
NA63STORSETH AIRSTRIPGRENORANDUSA
6NA0STROM PRIVATECOLUMBUSNDUSA
37NDSUNSETSTRIPDUNN CENTERNDUSA
21USWENSONBELFIELDNDUSA
NA61TACHENKO STRIPGRASSYBUTTENDUSA
69NDTENGESDALMAXBASSNDUSA
D60TIOGAMUNITIOGANDUSA
ND47TOMLINSON FIELDNEWROCKFORDNDUSA
February 9, 1998621998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

D61TOWNER MUNITOWNERNDUSA
2ND4TRINITYMEDICALCENTERMINOTNDUSA
80NDTROYFIELDCROSBYNDUSA
Y99TRULSON FIELDPLAZANDUSA
28NDTSCHEPEN PRIVATE STRIPBISBEENDUSA
7NA2UNDLIN AIRSTRIPLANSFORDNDUSA
NA11VAAGEN RANCHTAYLORNDUSA
NA22VERNON MILLER PVTRHAMENDUSA
3ND1VIRGILROTTPVTNORTONVILLENDUSA
1ND6VISTO’SLUDDENNDUSA
67NDWALDIE FARMSMARIONNDUSA
97NDWALSER STRIPPARK RIVERNDUSA
N64WARREN PIETSCHSAWYERNDUSA
S25WATFORD CITYMUNIWATFORD CITYNDUSA
6ND4WATSON PRIVATEGRASSYBUTTENDUSA
5NA4WC0MROCK LAKENDUSA
NA73WELSTAD FARMS AIRSTRIPUPHAMNDUSA
3NA8WENINGER AIRSTRIPNEWTOWNNDUSA
6ND0WERREMONANGONDUSA
D64WESTHOPE MUNIWESTHOPENDUSA
ND57WESTONSARLESNDUSA
9Y1WEYDAHLFIELDKILLDEERNDUSA
ND69WIMBLEDON MUNIWIMBLEDONNDUSA
ND84WINDINGLAND PRIVATEEDINBURGNDUSA
7ND1WOLBERG’S PRIVATEDICKINSONNDUSA
24UWRIGHTFLDWILLISTONNDUSA
83NEABBOTTLONG PINENEUSA
NE19AG AIRBROADWATERNEUSA
ANWAINSWORTH MUNIAINSWORTHNEUSA
NE38AKNUXPROSSERNEUSA
BVNALBION MUNIALBIONNEUSA
4NE5ALLENOGALLALANEUSA
AIAALLIANCE MUNIALLIANCENEUSA
4D9ALMAMUNICIPALALMANEUSA
4V9ANTELOPE COUNTYNELIGHNEUSA
37VARAPAHOE MUNIARAPAHOENEUSA
38VARTHUR MUNIARTHURNEUSA
5NE6BAKERS ACRESTRENTONNEUSA
5NE0BAR J LAZYVPOTTERNEUSA
29NEBARTMESSWALLACENEUSA
9NE7BAYFIELDSTAPLETONNEUSA
62NEBEEBEHAYES CENTERNEUSA
CNPBILLYG RAYFIELDCHAPPELLNEUSA
HDEBREWSTER FIELDHOLDREGENEUSA
BBWBROKEN BOWMUNIBROKEN BOWNEUSA
9NE8BROSIUS FIELDSTAPLETONNEUSA
81NEBUNGER FIELDHILDRETHNEUSA
3NE6BURKINSHAWFLDJAMISONNEUSA
21NEBYRONBYRONNEUSA
1998–6 I.R.B63February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

79NECAMBRIDGE MEMORIALHOSPITALCAMBRIDGENEUSA
CSBCAMBRIDGE MUNICAMBRIDGENEUSA
NE29CAVANAUGHMINDENNEUSA
GRICENTRALNEBRASKAREGIONALGRAND ISLANDNEUSA
CDRCHADRON MUNICHADRONNEUSA
9V4COLE MEMORIALMERRIMANNEUSA
2NE6COPPERSMITHGRAINTONNEUSA
4NE4CORNELIUS FIELDOGALLALANEUSA
25NECORRMELBETANEUSA
CZDCOZAD MUNICOZADNEUSA
BUBCRAM FIELDBURWELLNEUSA
6K3CREIGHTON MUNICREIGHTONNEUSA
8NE1CULLANHEMINGFORDNEUSA
47VCURTIS MUNICURTISNEUSA
9NE3DAVIS RANCHHYANNISNEUSA
01NEDETOURWELLFLEETNEUSA
5NE3DIAMOND BAR JONESSTAPLETONNEUSA
5NE9DODSON BROTHERSVENANGONEUSA
9NE1EL-COBRULENEUSA
NE04ELYGUIDE ROCKNEUSA
34NEEVANS RANCHHERSHEYNEUSA
ODXEVELYN SHARPFIELDORDNEUSA
NE34FEHRINGER AERODROMESIDNEYNEUSA
2NE5FIESE AIRSTRIPGOTHENBURGNEUSA
0NE4FRANKLIN COUNTYMEMORIALHOSFRANKLINNEUSA
8NE6FRANKLIN’S PLAINVIEWFRANKLINNEUSA
OKSGARDEN COUNTYOSHKOSHNEUSA
2V0GEORGEHERSHEYNEUSA
NE85GLASERSPALDINGNEUSA
76NEGOOD SAMARITANKEARNEYNEUSA
GRNGORDON MUNIGORDONNEUSA
1V2GRANTCOUNTYMUNIHYANNISNEUSA
GGFGRANTMUNIGRANTNEUSA
99YGREELEYMUNIGREELEYNEUSA
63NEHANSON FIELDBERTRANDNEUSA
49NEHARDEN AIRSTRIPNORTH PLATTENEUSA
2NE9HARFORD RANCHHAIGLERNEUSA
H63HARLAN COUNTYLAKEALMANEUSA
9V3HARRISON SKYRANCHHARRISONNEUSA
HSIHASTINGS MUNIHASTINGSNEUSA
NE99HAWKINS RANCHARTHURNEUSA
4V6HAYSPRINGS MUNIHAYSPRINGSNEUSA
NE89HERBERTS FARMWINNETOONNEUSA
4V3HEWETTSBEAVER CITYNEUSA
1NE0HIGGINS BROSBROWNLEENEUSA
46VHOCKCULBERTSONNEUSA
6NE9HOESELCALLAWAYNEUSA
4NE9HOLZFASTER’SPAXTONNEUSA
MHNHOOKER COUNTYMULLENNEUSA
February 9, 1998641998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

6NE8HOPPY’SBENKELMANNEUSA
53VHOYTMC COOK/CULBERTSONNEUSA
03NEHYDE RANCHCOMSTOCKNEUSA
IMLIMPERIALMUNIIMPERIALNEUSA
46NEJANTZENMADRIDNEUSA
LXNJIM KELLYFIELDLEXINGTONNEUSA
2NE0JOHNSON LAKEELWOODNEUSA
9NE4JOHNSTON FIELDLINDSAYNEUSA
42VJONESBENKELMANNEUSA
11NEKAANHARRISONNEUSA
EARKEARNEYMUNIKEARNEYNEUSA
IBMKIMBALLMUNI/ROBERTE ARRAJ KIMBALLNEUSA
NE44KOINZANELGINNEUSA
2NE7KUMORGRANTNEUSA
67NELJ BOSE AIRSTRIPORLEANSNEUSA
40NELANDGREN RANCHBARTLETTNEUSA
6NE7LEE FIELDBARTLEYNEUSA
7NE5LIERLEYFARMSPAXTONNEUSA
NE03LOUPCITYMUNILOUPCITYNEUSA
4NE8MALONE M-BAR RANCHPALISADENEUSA
04NEMC CONNELLFIELDSARBENNEUSA
MCKMC COOK MUNIMC COOKNEUSA
32NEMC GINN RANCHDUNNINGNEUSA
05NEMC KAYSPALDINGNEUSA
4NE1MC MILLAN RANCHMILBURNNEUSA
0NE0MERRIHEWASHBYNEUSA
0NE2MERRYASHBYNEUSA
85NEMEYERS FREEDOM FLIGHTHARDYHARDYNEUSA
1NE6MILLER AIRSTRIPDALTONNEUSA
VTNMILLER FIELDVALENTINENEUSA
9V5MODISETTRUSHVILLENEUSA
39NEMOUNTECHOSTEDWARDNEUSA
98YMUNSTERMANGLENVILNEUSA
71NENEBENOCONTONEUSA
59NENELSONBOELUSNEUSA
0NE5NEWMANBIG SPRINGSNEUSA
56NENOBLE FIELDRAVENNANEUSA
LBFNORTH PLATTE RGNLAIRPORTLEENORTH PLATTENEUSA
43NEONION CRESTAIRPARKRIVERDALENEUSA
24NEORRLAKESIDENEUSA
33NEORR RANCHHAYSPRINGSNEUSA
39VPACKARD RANCHARTHURNEUSA
1NE1PAULRIDDER RANCHCALLAWAYNEUSA
3NE7PAWLETRANCHLAKESIDENEUSA
88YPERKINS MEMORIALAIRPARKCHAMBERSNEUSA
3NE9PHELPSLORENZONEUSA
3NE2PHILLIPS PRIVATEHEMINGFORDNEUSA
0V3PIONEER VILLAGE FIELDMINDENNEUSA
7NE2PLAINSVIEWRANCHHEMINGFORDNEUSA
1998–6 I.R.B65February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

GTEQUINN FIELDGOTHENBURGNEUSA
7V7RED CLOUD MUNIRED CLOUDNEUSA
4NE0REGIER BROTHERSMADRIDNEUSA
12NEREISIG BROTHERSSCOTTSBLUFFNEUSA
NE87REMPE PRIVATESUPERIORNEUSA
RBEROCK COUNTYBASSETTNEUSA
30NERS AG-LANDCAMPBELLNEUSA
0NE1RUNNER LANDING AREAASHBYNEUSA
09KSARGENTMUNISARGENTNEUSA
NE01SCHUTTEGUIDE ROCKNEUSA
10KSCOTIASCOTIANEUSA
OGASEARLE FIELDOGALLALANEUSA
58VSHELBURNESOGALLALANEUSA
SNYSIDNEYMUNISIDNEYNEUSA
4NE3SIMONNORTH PLATTENEUSA
15NESINDTUPLANDNEUSA
8NE7SMITHFRANKLINNEUSA
8NE3SMITH FIELDCHAMPIONNEUSA
5NE4SNYDER RANCHSUTHERLANDNEUSA
2NE4SPRING LAKEGORDONNEUSA
9V1SPRINGVIEWMUNISPRINGVIEWNEUSA
NE76STFRANCIS MEDICALCENTERGRAND ISLANDNEUSA
NE73STINKING WATER CREEKELSIENEUSA
8V2STUART-ATKINSON MUNIATKINSONNEUSA
NE12SULLIVAN AIRSTRIPPALMERNEUSA
12KSUPERIOR MUNISUPERIORNEUSA
52NESVITAKMORRILLNEUSA
NE48TERRYFARMGRAND ISLANDNEUSA
ONLTHE O’NEILLMUNI-JOHN LBAKERO’NEILLNEUSA
5V3THOMAS COUNTYTHEDFORDNEUSA
5NE5TREGOSUTHERLANDNEUSA
9V2TRENTON MUNITRENTONNEUSA
5NE1TRUMBULLRANCHRINGGOLDNEUSA
6NE0VAN BOENINGWALLACENEUSA
41NEVANDERSNICKEWINGNEUSA
63VWMEEKS RANCHTAYLORNEUSA
64VWALLACE MUNIWALLACENEUSA
NE17WALTS AERIALSERVICESTPAULNEUSA
3NE3WELLSHOLDREGENEUSA
BFFWILLIAM B. HEILIG FIELDSCOTTSBLUFFNEUSA
1NE2WITTHUHNCALLAWAYNEUSA
NE06WOOLF BROTHERSLYNCHNEUSA
8NE5X1 RANCHERICSONNEUSA
BMLBERLIN MUNIBERLINNHUSA
NH02COLEBROOKCOLEBROOKNHUSA
ERRERROLERROLNHUSA
NH22LANCASTERLANCASTERNHUSA
HIEMOUNTWASHINGTON REGIONALWHITEFIELDNHUSA
8B2TWIN MOUNTAINTWIN MOUNTAINNHUSA
February 9, 1998661998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

NM472 X 4 RANCHARTESIANMUSA
NM37ADOBE RANCH PRIVATETRUTH OR CONSEQUENNMUSA
NM42AERO TECH INCCLOVISNMUSA
E99AKIN AND AKINMC ALISTERNMUSA
ALMALAMOGORDO-WHITE SANDS REGIONALAMOGORDONMUSA
NM18ALLEN’SDEMINGNMUSA
AXXANGELFIREANGELFIRENMUSA
ATSARTESIAMUNIARTESIANMUSA
Q19AZTEC MUNIAZTECNMUSA
1.00E+03BEAVERHEAD AIRSTRIPSILVER CITYNMUSA
NM28BECKETTFARMTULAROSANMUSA
NM33BELLRANCH HEADQUARTERSBELLRANCHNMUSA
NM32BELLRANCH WAGGONERBELLRANCHNMUSA
NM20BENEDICTAIRPARKROSWELLNMUSA
ZUNBLACK ROCKZUNI PUEBLONMUSA
4AZ2BLOCK RANCHCAPITANNMUSA
NM44BOJAX RANCHKENNANMUSA
NM52CAMCO RANCHNARAVISANMUSA
NM36CANDYKITCHEN RANCHRAMAHNMUSA
CVSCANNON AFBCLOVISNMUSA
Q37CARRIZOZO MUNICARRIZOZONMUSA
CNMCAVERN CITYAIR TRMLCARLSBADNMUSA
NM16CHAMALAND & CATTLE CO.CHAMANMUSA
NM15CLAVELRANCHROYNMUSA
CAOCLAYTON MUNI ARPKCLAYTONNMUSA
CVNCLOVIS MUNICLOVISNMUSA
E61CONCHAS LAKECONCHAS DAMNMUSA
E89CONCHAS STATE PARKCONCHAS DAMNMUSA
0CROWNPOINTCROWNPOINTNMUSA
65ECURTIS AND CURTISFORRESTNMUSA
NM39DAVENPORTFARMINGTONNMUSA
DMNDEMING MUNIDEMINGNMUSA
81EDIAMOND ARANCHPICACHONMUSA
1.00E+01DOOLITTLE RANCHWATROUSNMUSA
NM38DOUBLE VRANCHFORTSUMNERNMUSA
NM01DULCEDULCENMUSA
91EELPASO NATURALGAS COROSWELLNMUSA
NM48ESENADAENSENADANMUSA
99EEUREKARANCHWAGON MOUNDNMUSA
68EFLYING H RANCHHOPENMUSA
FSUFORTSUMNER MUNIFORTSUMNERNMUSA
FMNFOUR CORNERS REGIONALFARMINGTONNMUSA
E84G BAR F RANCHCAPITANNMUSA
GUPGALLUPMUNICIPALGALLUPNMUSA
50EGHOSTRANCH STRIPABIQUIUNMUSA
E94GLENWOOD-CATRON COUNTYGLENWOODNMUSA
NM40GORBYRANCHALAMOGORDONMUSA
SVCGRANTCOUNTYSILVER CITYNMUSA
NM64GRAYRANCHANIMASNMUSA
1998–6 I.R.B67February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

NM41HAPPYMOUNTAINPIE TOWNNMUSA
E05HATCH MUNIHATCHNMUSA
NM23IHS HOSPITALMESCALERONMUSA
HBBINDUSTRIALAIRPARKHOBBSNMUSA
Q13JEWETTMESAAPACHE CREEKNMUSA
NM03K-D FIELDDEXTERNMUSA
NM34KEELINALAMOGORDONMUSA
NM04KELLER FIELDFARMINGTONNMUSA
83EKING RANCHPIE TOWNNMUSA
NM67LAMESAPARKRATONNMUSA
LVSLAS VEGAS MUNILAS VEGASNMUSA
E07LEACOUNTY/TATUM/TATUMNMUSA
HOBLEACOUNTY/HOBBS/HOBBSNMUSA
E06LEACOUNTY-ZIPFRANKLIN MEMORLOVINGTONNMUSA
NM25LINCOLN STATIONCORONANMUSA
E32LINDRITH AIRPARKLINDRITHNMUSA
59ELOCKMILLER & SONSCLOVISNMUSA
LSBLORDSBURG MUNILORDSBURGNMUSA
NM26LUNALANDINGDEMINGNMUSA
N29MAGDALENAMAGDALENANMUSA
1.00E+00ME-OWNSILVER CITYNMUSA
NM30MITCHELLFARMSBELLVIEWNMUSA
84ENALDARANCHPIE TOWNNMUSA
1V0NAVAJO STATE PARKNAVAJO DAMNMUSA
0.00E+00NEGRITO AIRSTRIPRESERVENMUSA
80EOSCURAAAF AUXOSCURANMUSA
72EOTERO MILLLALUZNMUSA
56EPARK SPRINGSANTON CHICONMUSA
NM45PAYJAYNR 1ARTESIANMUSA
NM46PAYJAYNR 2ARTESIANMUSA
86EPLAYAS AIR STRIPPLAYASNMUSA
85EPLAYAS MEDICALBLDGPLAYASNMUSA
NM66POCO LOCOPIE TOWNNMUSA
Q34PORTALES MUNICIPALPORTALESNMUSA
0PRICE RANCHMOUNTDORANMUSA
E90PUEBLO PINTADOPUEBLO PINTADONMUSA
0.00E+00QUEMADOQUEMADONMUSA
N24QUESTAMUNI NR 2QUESTANMUSA
NM56RAMAH LAKE AIRSTRIPRAMAHNMUSA
RTNRATON MUNICIPAL/CREWS FIELDRATONNMUSA
NM17RAYRANCHROYNMUSA
Q16RESERVERESERVENMUSA
NM29ROSEBUDROSEBUDNMUSA
ROWROSWELLINDUSTRIALAIR CENTERROSWELLNMUSA
NM19RUIDOSORUIDOSONMUSA
98ES & S RANCHWAGON MOUNDNMUSA
Q14SAN JUAN PUEBLOESPANOLANMUSA
NM53SAN MIGUELRANCHLAS VEGASNMUSA
NM27SANOSTEEGALLUPNMUSA
February 9, 1998681998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

Q58SANTAROSAMUNISANTAROSANMUSA
62MSEVEN RIVERSCARLSBADNMUSA
5V5SHIPROCK AIRSTRIPSHIPROCKNMUSA
SRRSIERRABLANCAREGIONALRUIDOSONMUSA
NM22SIERRAVISTAHOSPITALTRUTH OR CONSEQUENNMUSA
NM62SJRMCFARMINGTONNMUSA
82ESKEEN RANCHPICACHONMUSA
Q42SPRINGER MUNISPRINGERNMUSA
95ESTALLION AAFSOCORRONMUSA
NM65TAOS COUNTYHOSPITALTAOSNMUSA
SKXTAOS MUNITAOSNMUSA
62ETRANSWESTERN PIPELINE NR 8CORONANMUSA
TCSTRUTH OR CONSEQUENCES MUNITRUTH OR CONSEQUENNMUSA
TCCTUCUMCARI MUNITUCUMCARINMUSA
1.00E+06TURNER RIDGEPORTSILVER CITYNMUSA
E97UTE DAMLOGANNMUSA
94EWHISKEYCREEKSILVER CITYNMUSA
NM55WHITEWATER MESARANCHGLENWOODNMUSA
NM05WILLIAMSFARMINGTONNMUSA
L92ALAMO LANDING FIELDALAMONVUSA
9U3AUSTINAUSTINNVUSA
NV31BARKER CREEK RANCH AIRSTRIPROUND MOUNTAINNVUSA
BTYBEATTYBEATTYNVUSA
2Q7CIRCLE LRANCHDYERNVUSA
NV01CIVAADAVENNVUSA
2Q6COALDALECOALDALE JUNCTIONNVUSA
9U7CURRANTRANCHCURRANTNVUSA
NV30DIXIE VALLEYFALLONNVUSA
01UDUCKWATERDUCKWATERNVUSA
2Q9DYERDYERNVUSA
ELYELYARPT/YELLAND FLD/ELYNVUSA
1A8EMPIREEMPIRENVUSA
05UEUREKAEUREKANVUSA
2L1FRAN’S STAR RANCHBEATTYNVUSA
GABGABBSGABBSNVUSA
7CL8GEYSER RANCHELY/PIOCHENVUSA
0L5GOLDFIELDGOLDFIELDNVUSA
NV76HADLEYROUND MOUNTAINNVUSA
HTHHAWTHORNE MUNIHAWTHORNENVUSA
9U5HUDSONAUSTINNVUSA
NV36IMVITEAMARGOSAVALLEYNVUSA
U75JACKASS AEROPARKAMARGOSAVALLEYNVUSA
06UJACKPOT/HAYDEN FIELDJACKPOTNVUSA
NV14JUNIPERMONTELLONVUSA
04UKIRKEBYRANCHELYNVUSA
NV16LACKERMAN RANCHGERLACHNVUSA
0L4LIDAJUNCTIONGOLDFIELDNVUSA
1L1LINCOLN COUNTYPANACANVUSA
67LMESQUITEMESQUITENVUSA
1998–6 I.R.B69February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

3Q0MINAMINANVUSA
NV02O’TOOLE RANCHAUSTINNVUSA
10UOWYHEEOWYHEENVUSA
L23PAHUTE MESAAIRSTRIPMERCURYNVUSA
NV67PILOTCREEK RANCHESMONTELLONVUSA
NV68PINE GROVEOROVADANVUSA
NV06SOLDIER MEADOWNR 1GERLACHNVUSA
NV05SOLDIER MEADOWNR 2GERLACHNVUSA
NV41SULFURGERLACHNVUSA
NV07SUNNYSIDE/KIRCH WILDLIFE MGMLUNDNVUSA
NV64SWANSON RANCH 3BATTLE MOUNTAINNVUSA
TPHTONOPAHTONOPAHNVUSA
TNXTONOPAH TESTRANGETONOPAHNVUSA
NV56WINE GLASS RANCHROUND MOUNTAINNVUSA
WMCWINNEMUCCAMUNIWINNEMUCCANVUSA
L74YUCCAAIRSTRIPMERCURYNVUSA
NY75CLIFTON HUNTCLUBDEGRASSENYUSA
NY61EAGLE NESTBLUE MOUNTAIN LAKENYUSA
NY91TIMS ANGUS FARMLAFARGEVILLENYUSA
OI27CHECKPOINTCHARLIELOWELLOHUSA
0OI9HIDDEN QUARRYLUCASVILLEOHUSA
OH89SELBYGENERALHOSPITALMARIETTAOHUSA
31ISHAWNEEPORTSMOUTHOHUSA
I09SHAWNEE STATE LODGEPORTSMOUTHOHUSA
OI29YELLOWBIRD FARMOTWAYOHUSA
LTSALTUS AFBALTUSOKUSA
AXSALTUS MUNIALTUSOKUSA
3K1ALVAMUNIALVAOKUSA
80FANTLERS MUNIANTLERSOKUSA
1F0ARDMORE DOWNTOWN EXECUTIVEARDMOREOKUSA
ADMARDMORE MUNIARDMOREOKUSA
57OKATOKAMEMORIALHOSPITALATOKAOKUSA
F80ATOKAMUNIATOKAOKUSA
4OK8AUSTINWILBURTONOKUSA
Q44BEAVER MUNIBEAVEROKUSA
OK90BOATNER FIELDCALERAOKUSA
17KBOISE CITYBOISE CITYOKUSA
90FBROKEN BOWBROKEN BOWOKUSA
OK57BUFFALO MUNIBUFFALOOKUSA
OK44CANYON SPRINGS RANCHBOKCHITOOKUSA
6OK5CARYRANCHREYDONOKUSA
92FCHATTANOOGASKYHARBORCHATTANOOGAOKUSA
OK60CHEROKEE MUNICHEROKEEOKUSA
5OK5CITYOF CLINTON HOSPITALCLINTONOKUSA
08FCITYOF COALGATECOALGATEOKUSA
CLKCLINTON MUNICLINTONOKUSA
CSMCLINTON-SHERMANCLINTONOKUSA
6OK7COCHRAN RANCHATOKAOKUSA
84OKCOLLIER FARMSTALOGAOKUSA
February 9, 1998701998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

64OKCORDELLMEMORIALHOSPITALCORDELLOKUSA
F36CORDELLMUNICORDELLOKUSA
OK69DECKER FIELDMENOOKUSA
7OK0DENNIS RANCHGRADYOKUSA
DUAEAKER FIELDDURANTOKUSA
OK40EDEN RANCHFREEDOMOKUSA
ELKELK CITYMUNIELK CITYOKUSA
OK66F.W. ZALOUDEKKREMLINOKUSA
6K4FAIRVIEWMUNIFAIRVIEWOKUSA
32OKFLYING ARANCHHARTSHORNEOKUSA
OK74FLYING HASHLANDOKUSA
80OKFLYING S RANCHREYDONOKUSA
92OKFLYING WRANCHATOKAOKUSA
FDRFREDERICK MUNIFREDERICKOKUSA
K77FREEDOM MUNIFREEDOMOKUSA
GAGGAGEGAGEOKUSA
OK85GODDARD RANCHARDMOREOKUSA
OK02GRANDFIELD MUNIGRANDFIELDOKUSA
GUYGUYMON MUNIGUYMONOKUSA
OK01HADDOCK FIELDERICKOKUSA
1OK9HANKINSMARIETTAOKUSA
4OK1HATTON RANCHTALIHINAOKUSA
73OKHAXTONLEEDEYOKUSA
F32HEALDTON MUNIHEALDTONOKUSA
35KHENDERSON FARMMOORELANDOKUSA
HBRHOBARTMUNIHOBARTOKUSA
1OK5HOHMANLONE WOLFOKUSA
OK07HOLLIS MUNIHOLLISOKUSA
OK81HOMER RANCHALBIONOKUSA
5OK2HOOKER MUNIHOOKEROKUSA
85FHUSCHER FIELDCACHEOKUSA
F62IDABELIDABELOKUSA
17OKJ-B AIRSTRIPKREMLINOKUSA
OK39JUDYRANCHFORGANOKUSA
OL08L.J. PANKEYCHEYENNEOKUSA
1F1LAKE MURRAYSTATE PARKOVERBROOKOKUSA
F31LAKE TEXOMASTATE PARKKINGSTONOKUSA
OK67LAVERNE MUNILAVERNEOKUSA
30OKLOBO FIELDCALVINOKUSA
OK43LOGSDON RANCHALVAOKUSA
1F4MADILLMUNIMADILLOKUSA
OK54MAYRANCHALVAOKUSA
MLCMC ALESTER REGIONALMC ALESTEROKUSA
13OKMC ALESTER REGIONALHOSPITALMC ALESTEROKUSA
1OK4MC CURTAIN MEMORIALHOSPITALIDABELOKUSA
66OKMC LAUGHLIN FARMDURANTOKUSA
OL11MEDICALCENTER OF SOUTHEASTEDURANTOKUSA
93FMIGNON LAIRD MUNICHEYENNEOKUSA
OK70MOORELAND MUNIMOORELANDOKUSA
1998–6 I.R.B71February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

K49MUNICIPALTEXHOMAOKUSA
71OKNEUWIRTH AIRSTRIPLAWTONOKUSA
F09OLUSTEE MUNIOLUSTEEOKUSA
88FPACE FIELDCALVINOKUSA
6OK3PINSON’S COTTONPATCHTIPTONOKUSA
07OKPLEASANTVALLEYSNYDEROKUSA
OK05RAYPRESTONHOLLISOKUSA
0OK4ROCK CREEK FARMCOALGATEOKUSA
OK23SAYRE MUNISAYREOKUSA
35OKSCHUMACHER FIELDCLINTONOKUSA
7OK2SCOTTMANGUMOKUSA
OK11SCOTTFIELDMANGUMOKUSA
OK82SCOTTYS FIELDALTUSOKUSA
OK73SEILINGSEILINGOKUSA
4K2SHATTUCK HOSPITALSHATTUCKOKUSA
OK83SHEFFIELD-SMITH AIRSTRIPALTUSOKUSA
OK24SNYDERSNYDEROKUSA
HHWSTAN STAMPER MUNIHUGOOKUSA
91OKSTEWARTALTUSOKUSA
90OKSTEWARTFARMSALINEOKUSA
OL19STUARTMOUNTAIN AIRPARKSTUARTOKUSA
OK89STUARTRANCHCADDOOKUSA
6F1TALIHINAMUNITALIHINAOKUSA
F79TEMPLE AIRPORTINCTEMPLEOKUSA
OK26TIPTON MUNITIPTONOKUSA
0F9TISHOMINGO AIRPARKTISHOMINGOOKUSA
OK77VICI MUNIVICIOKUSA
OK36WC RANCHCROWDEROKUSA
OK28WALTERS MUNIWALTERSOKUSA
OK79WAYNOKAMUNIWAYNOKAOKUSA
WWRWESTWOODWARDWOODWARDOKUSA
H05WILBURTON MUNIWILBURTONOKUSA
OG003 RIVERS RECREATION AREACULVERORUSA
OR46AJAXCONDONORUSA
OR03ALKALI LAKE STATEALKALI LAKEORUSA
85ORALLEN’S AIRSTRIPBLYORUSA
7OR1ARNOLD AIRSTRIPCRANEORUSA
BKEBAKER CITYMUNICIPALBAKER CITYORUSA
S05BANDON STATEBANDONORUSA
71ORBARNES VALLEYLAKEVIEWORUSA
OR08BARTON LAKE RANCHDIAMONDORUSA
OR64BEACH RANCHENTERPRISEORUSA
S07BEND MUNIBENDORUSA
45ORBENHAMCOQUILLEORUSA
OR91BIG BARHOMESTEADORUSA
77ORBLMPRINEVILLEORUSA
BOKBROOKINGS STATEBROOKINGSORUSA
OR75BROWNLEEBROWNLEE VILLAGEORUSA
BNOBURNS MUNIBURNSORUSA
February 9, 1998721998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

5S6CAPE BLANCO STATEDENMARKORUSA
62SCHRISTMAS VALLEYCHRISTMAS VALLEYORUSA
62ORCINDER BUTTEREDMONDORUSA
S33CITY-COUNTYMADRASORUSA
3OR8CLINE FALLS AIR PARKREDMONDORUSA
04ORCOLLINS LANDING STRIPMITCHELLORUSA
OR87COMPRESSOR STATION NR 10KENTORUSA
3S9CONDON STATE PAULING FLDCONDONORUSA
5S2CRESCENTLAKE STATECRESCENTLAKEORUSA
78ORCROWLEYRANCH AIRSTRIPCROWLEYORUSA
OR30D M STEVENSON RANCHBENDORUSA
9S0DECKER RANCHKENTORUSA
8S4ENTERPRISE MUNIENTERPRISEORUSA
OR26FARRLAKEVIEWORUSA
5OR4FLYING TRANCHSPRAGUE RIVERORUSA
35ORFREIGHTWAGON FIELDREDMONDORUSA
OR36GARVINSBROOKINGSORUSA
50ORGOERING RANCHESALFALFAORUSA
4S1GOLD BEACH MUNIGOLD BEACHORUSA
OR29GOPHER GULCHBENDORUSA
97ORHI COUNTRYNO 2PRAIRIE CITYORUSA
9OR7HINESHINESORUSA
7OR8INSHALLAH INTLSENECAORUSA
OR11JENSENS STRIPHAINESORUSA
5J0JOHN DAYSTATEJOHN DAYORUSA
4S3JOSEPH STATEJOSEPHORUSA
5OR5JUNIPER AIR PARKBENDORUSA
OR14JUNTURAJUNTURAORUSA
OR89KINZUAKINZUAORUSA
LGDLAGRANDE/UNION COUNTYLAGRANDEORUSA
OR84LAPINELAPINEORUSA
5S5LAKE BILLYCHINOOK STATECULVERORUSA
LKVLAKE COUNTYLAKEVIEWORUSA
90ORLAKE DISTRICTHOSPITALLAKEVIEWORUSA
49ORLAND’S INN RANCHDAYVILLEORUSA
2OR6LOCKHARTIRONSIDEORUSA
4S7MALINMALINORUSA
3OR2MAXWELLPRIVATELAGRANDEORUSA
26UMC DERMITTSTATEMC DERMITTORUSA
47ORMC RANCHADELORUSA
25UMEMALOOSEIMNAHAORUSA
7OR0MINAM LODGECOVEORUSA
12SMONUMENTMUNICIPALMONUMENTORUSA
87ORMOONDANCE RANCHBEATTYORUSA
40KMUDDYCREEKHAINESORUSA
3OR9MURPHYRANCHJUNTURAORUSA
18SNORWAYNORWAYORUSA
72OROCHS PRIVATEMADRASORUSA
OR12OXBOWHOMESTEADORUSA
1998–6 I.R.B73February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

OR83OXBOWOXBOWVILLAGEORUSA
OR17OXBOWRANCHPRAIRIE CITYORUSA
22SPAISLEYSTATEPAISLEYORUSA
05ORPEACOCK RANCHENTERPRISEORUSA
8OR5PILOTBUTTEBENDORUSA
OR70PINE VALLEYHALFWAYORUSA
7OR4PINERIDGE RANCHSISTERSORUSA
2OR2PIONEER MEMORIALHOSPITALPRINEVILLEORUSA
03ORPOWWATKARIDGETROYORUSA
S39PRINEVILLEPRINEVILLEORUSA
01ORRED & WHITE FLYING SERVICESILVER LAKEORUSA
6OR9REDS WALLOWAHORSE RANCHENTERPRISEORUSA
1OR5REEDOLEXORUSA
OR02RIVER RUN RANCHREDMONDORUSA
OR10ROARING SPRINGS RANCHFRENCHGLENORUSA
0OR6ROME SERVICE AIRPORTROMEORUSA
REOROME STATEROMEORUSA
0OR4ROUND BUTTEMETOLIUSORUSA
08ORSAXON SYCANSILVER LAKEORUSA
OR98SENECAEMERGENCYAIRSTRIPSENECAORUSA
9OR1SHANIKO RANCHSHANIKOORUSA
45SSILVER LAKE F S STRIPSILVER LAKEORUSA
6K5SISTERS EAGLE AIRSISTERSORUSA
99ORSMITH MOUNTAIN RANCHWALLOWAORUSA
OR48SNYDER RANCHCONDONORUSA
54ORSTCHARLES MEDICALCENTERBENDORUSA
93ORSTELIZABETH HOSPITALBAKERORUSA
S21SUNRIVERSUNRIVERORUSA
18ORTAILWHEELPRINEVILLEORUSA
83ORTAMARACK SPRINGS RANCHLOSTINEORUSA
61ORTHE CITADELSISTERSORUSA
OR16UMPLEBYRANCHNORTH POWDERORUSA
29UUNITYUNITYORUSA
37ORVEYSHEEPRANCHSTARKEYORUSA
OR07VOLNYLONG CREEKLONG CREEKORUSA
81ORWAGONTIREBURNSORUSA
35SWASCO STATEWASCOORUSA
OR34WHIPPETFIELDSISTERSORUSA
OR09WHITEHORSE RANCHFIELDSORUSA
80ORWILDERNESSBLYORUSA
0OR1WILEYCREEKDAYVILLEORUSA
PS537-H SKEETCLUB INC FIELDPATTONPAUSA
90PAADAMSCONEVILLEPAUSA
1N3ALBERTPHILIPSBURGPAUSA
PS52ALBERTER FARMSJOHNSTOWNPAUSA
PS77ALTOONAINTOWNALTOONAPAUSA
AOOALTOONA-BLAIR COUNTYALTOONAPAUSA
7PS9ANDREWKAULSTMARY’SPAUSA
2PN5BAKER-SELLWOODBURYPAUSA
February 9, 1998741998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

PS69BARNHARTFLINTONPAUSA
HMZBEDFORD COUNTYBEDFORDPAUSA
7G4BLUE KNOB VALLEYNEWRYPAUSA
BFDBRADFORD REGIONALBRADFORDPAUSA
PA04BROOKVILLE HOSPITALBROOKVILLEPAUSA
7PS8BUCKTAILMEDICALCENTERSOUTH RENOVOPAUSA
PN13C & WMILLIRON FLYING FIELDSIGELPAUSA
5G6CHERRYSPRINGSGALETONPAUSA
N97CLEARFIELD-LAWRENCECLEARFIELDPAUSA
6G6COVE VALLEYWILLIAMSBURGPAUSA
PA10DU BOIS REGIONALMEDICALCENDU BOISPAUSA
DUJDU BOIS-JEFFERSON COUNTYDU BOISPAUSA
09PAEAGLE FIELDPORTMATILDAPAUSA
9G8EBENSBURGEBENSBURGPAUSA
18PAECHOMORRISPAUSA
PS47HAMILTON HILLEBENSBURGPAUSA
PS49HARTMANGARRETTPAUSA
5G2INDIAN LAKECENTRALCITYPAUSA
7G6JOHNSONPORTALLEGANYPAUSA
79NKEYSTONEUNIONVILLEPAUSA
85PAKRUMENACKERCARROLLTOWNPAUSA
4PN1LITTLE PINELOCK HAVENPAUSA
4PA4LOCK HAVEN HOSPITALLOCK HAVENPAUSA
7PS3MERCYHOSPITALALTOONAPAUSA
PSBMID-STATEPHILIPSBURGPAUSA
PN56MILLERMAHAFFEYPAUSA
94PAMOUNTAIN SPRINGSCOUDERSPORTPAUSA
3PA7NASON HOSPITALROARING SPRINGPAUSA
78PANORTH VIEWBERLINPAUSA
0PS4OLD ORCHARDCURWENSVILLEPAUSA
PS44OPERATIONS CENTERBELLWOODPAUSA
4PA5PONDEROSALOCK HAVENPAUSA
N35PUNXSUTAWNEYMUNIPUNXSUTAWNEYPAUSA
PN90RANCH-AEROROULETTEPAUSA
20PAREICHDRILLPHILIPSBURGPAUSA
1PS4SANKEYOSCEOLAMILLSPAUSA
PS32SLYDER FIELDEMPORIUMPAUSA
OYMSTMARYS MUNISTMARYSPAUSA
PN04STRITTMATTEREBENSBURGPAUSA
PN53STROHMIERLORETTOPAUSA
PN12SWEETVALLEYSWEETVALLEYPAUSA
6PA8TALLPINES AIRFIELDLOCK HAVENPAUSA
74PNTHE ALTOONAHOSPITALALTOONAPAUSA
PS15VICARS PRIVATEALTOONAPAUSA
PS23WINDYHILLCURWENSVILLEPAUSA
ABRABERDEEN REGIONALABERDEENSDUSA
Y38BEAMANSELBYSDUSA
SD07BISON MUNIBISONSDUSA
0SD3BLEDSOE RANCHHOOVERSDUSA
1998–6 I.R.B75February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

SD48BLOMBERG 42 RANCH PVTFAITHSDUSA
SFDBOB WILEYFIELDWINNERSDUSA
2SD3BOLLWEG FARMHARROLDSDUSA
SD36BOOTH RANCHRIDGEVIEWSDUSA
SD08BOWDLE MUNIBOWDLESDUSA
BTNBRITTON MUNIBRITTONSDUSA
31UCAMPCROOK MUNICAMPCROOKSDUSA
SD59CARRPRAIRIE CITYSDUSA
SD17CDPHOSPITALSISSETONSDUSA
9V9CHAMBERLAIN MUNICHAMBERLAINSDUSA
84DCHEYENNE EAGLE BUTTEEAGLE BUTTESDUSA
8D7CLARK COUNTYCLARKSDUSA
SD11CLEAR LAKE MUNICLEAR LAKESDUSA
SD45COMMUNITYMEMORIALHOSPITALREDFIELDSDUSA
SD44COOK FIELDCHAMBERLAINSDUSA
D65CORSICAMUNICORSICASDUSA
3DEDEITERREDFIELDSDUSA
1SD0DORSEYRANCHGLAD VALLEYSDUSA
1SD5DRAKE FARMWHITE LAKESDUSA
SD88DUNNBISONSDUSA
SD15DUPREE MUNIDUPREESDUSA
SD16EUREKAMUNIEUREKASDUSA
D07FAITH MUNIFAITHSDUSA
3FUFAULKTON MUNIFAULKTONSDUSA
SD37FIEDLERSELBYSDUSA
SD30GENE ARMSTRONGMIDLANDSDUSA
0D8GETTYSBURG MUNIGETTYSBURGSDUSA
9D1GREGORYMUNIGREGORYSDUSA
SD20GROTON MUNIGROTONSDUSA
9D2HARDING COUNTYBUFFALOSDUSA
SD51HARROLD MUNIHARROLDSDUSA
SD21HAYES EMERGENCYAIRSTRIPHAYESSDUSA
9D0HIGHMORE MUNIHIGHMORESDUSA
SD49HITE PRIVATEFERNEYSDUSA
SD13HOFER PRIVATEDOLANDSDUSA
SD22HOVEN MUNIHOVENSDUSA
SD47HUNTFIELDEAGLE BUTTESDUSA
HONHURON REGIONALHURONSDUSA
SD60IKE JOHN PRIVATESTROOL/PRAIRIE CITSDUSA
SD43INGLECAVOURSDUSA
SD26ISABELMUNIISABELSDUSA
0SD8JUHNKEVIVIANSDUSA
5V8KADOKAMUNIKADOKASDUSA
SD27KIMBALLMUNIKIMBALLSDUSA
8D8LAKE ANDES MUNILAKE ANDESSDUSA
LEMLEMMON MUNILEMMONSDUSA
0SD0LENLINGGLENCROSSSDUSA
SD75LIVINGSTONSTICKNEYSDUSA
SD94LUNDINREVILLOSDUSA
February 9, 1998761998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

SD84MARONEHURONSDUSA
9V6MARTIN MUNIMARTINSDUSA
SD09MID-DAKOTAHOSPITALCHAMBERLAINSDUSA
1D1MILBANK MUNIMILBANKSDUSA
MKAMILLER MUNIMILLERSDUSA
0V6MISSION SIOUXMISSIONSDUSA
MBGMOBRIDGE MUNIMOBRIDGESDUSA
SD79MONTYHARER AIRSTRIPHOVENSDUSA
SD32MURDO MUNIMURDOSDUSA
SD56MYERSONIDASDUSA
SD97OLLERVIVIANSDUSA
98DONIDAMUNIONIDASDUSA
2SD2PEPPER PORTBONESTEELSDUSA
PIRPIERRE REGIONALPIERRESDUSA
IENPINE RIDGEPINE RIDGESDUSA
1D3PLATTE MUNIPLATTESDUSA
0SD7PORCH RANCHWANBLEESDUSA
SD34PRESHO MUNIPRESHOSDUSA
SD25RAPPE FIELDIPSWICHSDUSA
1D8REDFIELD MUNIREDFIELDSDUSA
SD62SCHALLERVERDONSDUSA
SD41SHAMBO RANCHLEMMONSDUSA
8D3SISSETON MUNISISSETONSDUSA
32USKYRANCH FOR BOYSCAMPCROOKSDUSA
Y03SPRINGFIELD MUNISPRINGFIELDSDUSA
SD54STLUKE’S MRMCABERDEENSDUSA
SD73STABEN STRIPPHILIPSDUSA
SD76TENNANTRANCHCAMPCROOKSDUSA
1D7THE SIGURD ANDERSONWEBSTERSDUSA
SD05THORSON AIRFIELDABERDEENSDUSA
D58TIMBER LAKE MUNITIMBER LAKESDUSA
1SD8TRIBITTALBEESDUSA
SD14VALBURG RANCHDRAPERSDUSA
SD81VIVIANVIVIANSDUSA
SD57WLTHOMPSONPIERRESDUSA
AGZWAGNER MUNIWAGNERSDUSA
ATYWATERTOWN MUNIWATERTOWNSDUSA
SD82WEBSTER-ENEBOE AIRSTRIPWILMOTSDUSA
SD65WHIPPLE RANCHWILMOTSDUSA
SD38WHITE RIVER MUNIWHITE RIVERSDUSA
SD55WINTER AIRFIELDHURONSDUSA
0M4BENTON COUNTYCAMDENTNUSA
4TN7BMH-HHUNTINGDONTNUSA
2TN9BMHUCUNION CITYTNUSA
HZDCARROLLCOUNTYHUNTINGDONTNUSA
6TN5DECATUR COUNTYHOSPITALPARSONSTNUSA
UCYEVERETT-STEWARTUNION CITYTNUSA
M52FRANKLIN WILKINSLEXINGTONTNUSA
TGCGIBSON COUNTYTRENTONTNUSA
1998–6 I.R.B77February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

5TN6HARDIN COUNTYGENERALHOSPITSAVANNAHTNUSA
M29HASSELLFIELDCLIFTONTNUSA
PHTHENRYCOUNTYPARISTNUSA
TN46HENRYCOUNTYMEDICALCENTERPARISTNUSA
M53HUMBOLDTMUNIHUMBOLDTTNUSA
TN16HUNTINGDONHUNTINGDONTNUSA
TN05JACKSON-MADISON COUNTYGENERJACKSONTNUSA
6TN6JOHN C CARRUTHMILANTNUSA
8A3LIVINGSTON MUNILIVINGSTONTNUSA
5TN1METHODISTHOSPITALMC KENZIETNUSA
TN76MOBLEY-WOODPARISTNUSA
7TN7PCACOUNCETNUSA
M15PERRYCOUNTYLINDENTNUSA
5TN8PERRYMEMORIALHOSPITALLINDENTNUSA
0M2REELFOOTLAKETIPTONVILLETNUSA
4TN8REGIONALHOSPITALCAMPUSJACKSONTNUSA
SZYROBERTSIBLEYSELMERTNUSA
SNHSAVANNAH-HARDIN COUNTYSAVANNAHTNUSA
0M1SCOTTFIELDPARSONSTNUSA
4TN9SOUTHFORKJACKSONTNUSA
5TN7TGPSTATION 856SAVANNAHTNUSA
TN48TURNER FIELDDRESDENTNUSA
6TN8VALLEYREGIONALCAMDENTNUSA
E4602 RANCHALPINETXUSA
1T12 G RANCHCOLUMBUSTXUSA
6F66666 RANCHGUTHRIETXUSA
OCHALMANGHAM JR. REGIONALNACOGDOCHESTXUSA
ABIABILENE REGIONALABILENETXUSA
4TX1ABILENE RGNLMEDICALCENTERABILENETXUSA
TS96AERO ESTATESBERRYVILLETXUSA
TS79AIR LOGISTICSPORTO’CONNERTXUSA
T23ALBANYMUNIALBANYTXUSA
13TXALLISON RANCHSONORATXUSA
4TS7ALLISON RANCHFORTSTOCKTONTXUSA
E38ALPINE-CASPARIS MUNICIPALALPINETXUSA
0TA7ALTAVISTARANCHMARFATXUSA
64FALVIE COLE RANCHSTERLING CITYTXUSA
0XS7ANACACHO RANCHSPOFFORDTXUSA
LFKANGELINACOUNTYLUFKINTXUSA
7TA9ANGELO COMMUNITYHOSPITALSAN ANGELOTXUSA
10XSARCHER CITYMUNIARCHER CITYTXUSA
F56ARLEDGE FIELDSTAMFORDTXUSA
F44ATHENS MUNIATHENSTXUSA
SWWAVENGER FIELDSWEETWATERTXUSA
58TSBALD EAGLE PADLAGUNAPARKTXUSA
T42BALLVICTORIATXUSA
63TABARNETTCHILLICOTHETXUSA
8TX9BASSLAKEVANTXUSA
1TX3BEGGS RANCHGUTHRIETXUSA
February 9, 1998781998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

2XS8BENSON AIRSTRIPUVALDETXUSA
2TX5BERRYGATESVILLETXUSA
23TSBERTANI RANCHDELRIOTXUSA
3.00E+03BIG BEND RANCH STATE NATURALPRESIDIOTXUSA
TX73BIG BROWN CREEK AIRSTRIPFAIRFIELDTXUSA
5TS9BIG DUKE’S PLACEINDIANOLATXUSA
6.00E+01BIG TANK RANCHSALTFLATTXUSA
TA56BLUE MOUNTAINFORTDAVISTXUSA
T68BOLTONJACKSONVILLETXUSA
TX13BOOKERBOOKERTXUSA
5T9BOWLESEAGLE PASSTXUSA
96TXBROWN FIELDCHRISTOVALTXUSA
BWDBROWNWOOD RGNLBROWNWOODTXUSA
E30BRUCE FIELDBALLINGERTXUSA
8TS3BRUNERLATEXOTXUSA
8TA8BUFORDS FIELDHUNTINGTONTXUSA
XS30BURRESSPARISTXUSA
TS20C LAZYTRANCHSEYMOURTXUSA
TX97CADE FIELDCRANFILLS GAPTXUSA
TS08CALAWAYGANADOTXUSA
T97CALHOUN COUNTYPORTLAVACATXUSA
9TX9CANON RANCHSHEFFIELDTXUSA
TE37CANYON RANCHSONORATXUSA
89TSCARTER RANCHOAKWOODTXUSA
TE40CASELMAN RANCHBRECKENRIDGETXUSA
XS62CASEYTHREE RANCHRIO FRIOTXUSA
3TA9CHACON CREEK RANCHCRYSTALCITYTXUSA
92TCHANEYSAN FRANCISCO RANCHMARATHONTXUSA
70TCHAPARROSARANCHLAPRYORTXUSA
JSOCHEROKEE COUNTYJACKSONVILLETXUSA
CDSCHILDRESS MUNICHILDRESSTXUSA
TS15CIBOLO CREEK RANCHPRESIDIOTXUSA
7TS5CIG 806PORTLAVACATXUSA
97XSCIRCLE H FARM’S LTDTEXLINETXUSA
3F2CISCO MUNICISCOTXUSA
3XS2CITIZENS MEDICALCENTERVICTORIATXUSA
05FCITY-COUNTYGATESVILLETXUSA
SEPCLARK FIELD MUNISTEPHENVILLETXUSA
7F6CLARKSVILLE-RED RIVER COUNTYCLARKSVILLETXUSA
7F7CLIFTON MUNICIPAL/ISENHOWER CLIFTONTXUSA
COMCOLEMAN MUNICOLEMANTXUSA
TX50COLORADO CITYCOLORADO CITYTXUSA
TA15COLUMBUS HOSPITALCOLUMBUSTXUSA
7F9COMANCHE COUNTY-CITYCOMANCHETXUSA
4.00E+04CONLENCONLENTXUSA
XS48COONS FIELDAPPLESPRINGSTXUSA
4TA3COSTELLO ISLAND, INCGRAHAMTXUSA
CFDCOULTER FIELDBRYANTXUSA
PRXCOX FLDPARISTXUSA
1998–6 I.R.B79February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

20RCRYSTALCITYMUNICRYSTALCITYTXUSA
2T9CUERO COMMUNITYHOSPITALCUEROTXUSA
T71CUERO MUNICUEROTXUSA
VHNCULBERSON COUNTYVAN HORNTXUSA
BBDCURTIS FIELDBRADYTXUSA
10RCURTIS RANCH FIELDBRADYTXUSA
3F6DAN E RICHARDS MUNIPADUCAHTXUSA
04FDE LEON MUNIDE LEONTXUSA
73XSDEARING RANCHGORDONTXUSA
XS61DEEPCREEK RANCHRICHLAND SPRINGSTXUSA
5TA8DEER MEADOWRANCHATHENSTXUSA
DRTDELRIO INTLDELRIOTXUSA
E57DENVER CITYDENVER CITYTXUSA
4T3DEVIL’S RIVER RANCHDELRIOTXUSA
81TSDIBRELLCROCKETTTXUSA
TE01DILLARD RANCHCENTERVILLETXUSA
CZTDIMMITCOUNTYCARRIZO SPRINGSTXUSA
9XS0DOBBS RANCHYOAKUMTXUSA
6F8DOUGLAS FLYING SERVICE ASPERMONTTXUSA
TE25DPSWACOTXUSA
2TS9DPS-TYLERTYLERTXUSA
9F0DUBLIN MUNIDUBLINTXUSA
TS65DUCOTE AIRPARKSAN ANGELOTXUSA
TX38DUKE RANCHDARROUZETTTXUSA
0XS8DUNBAR RANCHSPOFFORDTXUSA
DYSDYESS AFBABILENETXUSA
EGPEAGLE PASS MUNIEAGLE PASSTXUSA
ETNEASTLAND MUNIEASTLANDTXUSA
TX40ECHO LAKEBROWNSBOROTXUSA
15TXED SHADLE PRIVATESTEPHENVILLETXUSA
8TX3EDWARDSGOLDTHWAITETXUSA
69REDWARDS COUNTYROCKSPRINGSTXUSA
27RELDORADOELDORADOTXUSA
6F4ELMDALE AIRPARKABILENETXUSA
53TF-6 RANCH AIR FIELDJUNCTIONTXUSA
8T4FAITH CATTLE COMPANY, LONG.FORTSTOCKTONTXUSA
5T8FARIAS RANCHEAGLE PASSTXUSA
30XSFARWELLSPRAYING SERVICEFARWELLTXUSA
1T9FENNER RANCHCORDELETXUSA
4.00E+01FIGURE 1 RANCHBOOKERTXUSA
88TAFIGURE 2 RANCHVAN HORNTXUSA
56FFISHER COUNTYROTAN/ROBYTXUSA
TS54FLYING BPICKTONTXUSA
TX47FLYING B RANCHCLIFTONTXUSA
35TXFLYING B RANCH AIRSTRIPABILENETXUSA
TA52FLYING BULLRANCHBARKSDALETXUSA
TA29FLYING D RANCHDELRIOTXUSA
TA34FLYING GCRYSTALCITYTXUSA
70FFLYING HEARTRANCHWACOTXUSA
February 9, 1998801998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

74TFLYING J RANCHLEAKEYTXUSA
7TA7FLYING M RANCHREKLAWTXUSA
22TSFLYING ND RANCHCRAWFORDTXUSA
63TFLYING S RANCHKENNARDTXUSA
40FFLYING TIGERSPARISTXUSA
T26FLYING VRANCHLOUISETXUSA
TE08FLYING WWINGATETXUSA
TX14FLYING WABILENETXUSA
8F4FOARD COUNTYCROWELLTXUSA
TX80FOLLETT/LIPSCOMB COUNTYFOLLETTTXUSA
4TX3FORESTHILLPETTYTXUSA
74TXFORTCLARK SPRINGSBRACKETTVILLETXUSA
FSTFORTSTOCKTON-PECOS COUNTYFORTSTOCKTONTXUSA
3TA0FOUR SQUARE RANCHROCKSPRINGSTXUSA
F53FRANKLIN COUNTYMOUNTVERNONTXUSA
43TSFRASER FARMLINDALETXUSA
8TX2FREEMAN RANCHROCKSPRINGSTXUSA
73TXFRERICH RANCHBRACKETTVILLETXUSA
72TSGALAXYRANCHSHERIDANTXUSA
UVAGARNER FIELDUVALDETXUSA
66FGESIN RANCHESSWEETWATERTXUSA
2F3GLAD OAKSATHENSTXUSA
74TAGLASS RANCHCARRIZO SPRINGSTXUSA
TA16GOODALLRANCHCROSS PLAINSTXUSA
0F6GORMANGORMANTXUSA
E15GRAHAM MUNIGRAHAMTXUSA
2TA1GRAVCOLUFKINTXUSA
TX36GREEN RANCHBRECKENRIDGETXUSA
33RGROVETON-TRINITYCOUNTYGROVETONTXUSA
8R4H & F PROPERTIESCRYSTALCITYTXUSA
XS69HACKBERRYRANCHROCKSPRINGSTXUSA
6T3HAHNSEDNATXUSA
34RHALLETTSVILLE MUNIHALLETTSVILLETXUSA
MNZHAMILTON MUNIHAMILTONTXUSA
48TAHAMLIN MEMORIALHOSPITALHAMLINTXUSA
14FHAMLIN MUNIHAMLINTXUSA
5TX1HARLEYWHITE FIELDLAMKINTXUSA
F75HARRISON FIELD OF KNOX CITYKNOX CITYTXUSA
15FHASKELLMUNIHASKELLTXUSA
1TX9HAWK RANCHHAWKINSTXUSA
TX45HAWKEYE HUNTING CLUBCENTERTXUSA
27TAHEADWINDTYLERTXUSA
T72HEARNE MUNIHEARNETXUSA
1XS7HEATH CANYONTERLINGUATXUSA
TE17HEATHROWROBINSONTXUSA
HHFHEMPHILLCOUNTYCANADIANTXUSA
TA38HENDRICK MEDICALCENTERABILENETXUSA
8TS2HENRIETTAHENRIETTATXUSA
47TSHENSARLINGMADISONVILLETXUSA
1998–6 I.R.B81February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

TX70HESSELM MOTTTXUSA
91XSHHI-PORTO’CONNORPORTO’CONNORTXUSA
TX81HIGGINS-LIPSCOMB COUNTYHIGGINSTXUSA
TA72HILLCRESTBAPTISTMEDICALCENTERWACOTXUSA
T38HILLTOPLAKESHILLTOPLAKESTXUSA
16FHOLLYLAKE RANCHHAWKINSTXUSA
4T1HORN RANCHDELRIOTXUSA
TX21HORNADYRANCHARCHER CITYTXUSA
3.00E+04HOTSPRINGSRUIDOSATXUSA
T56HOUSTON COUNTYCROCKETTTXUSA
76XSHOUSTON COUNTYHOSPITAL/KINGCROCKETTTXUSA
8TX0HUB FIELDJEWETTTXUSA
50XSHUGHES RANCHQUEMADOTXUSA
5.00E+05IRON MOUNTAIN RANCHMARATHONTXUSA
54TSJ BAR WC RANCHWEATHERFORDTXUSA
62XSJ F RANCHCLAIRETTETXUSA
15TAJ R RANCHBRIGGSTXUSA
1TX2J YRANCH-R B MASTERSON IIIGUTHRIETXUSA
26RJACKSON COUNTYEDNATXUSA
0XS2JOHN FIELDS RANCHSONORATXUSA
TE52JUSTPLANE FUN AIRPARK INCNACOGDOCHESTXUSA
TA61KAYRANCHWINONATXUSA
34XSKENLEYRANCHFOWLERTONTXUSA
22FKENTCOUNTYJAYTONTXUSA
TX35KEY’S RANCHBOXELDER/LYDIATXUSA
T47KICKAPOO DOWNTOWN AIRPARKWICHITAFALLSTXUSA
1TX7KILLION RANCHHAMLINTXUSA
JCTKIMBLE COUNTYJUNCTIONTXUSA
5TA6KNOT2 SHABBYWINTERSTXUSA
3XS1KUBECKAAVIATIONPALACIOSTXUSA
6T4KUBECKAFLYING SERVICE INC.EDNATXUSA
5XS8LDAVIS RANCHBRACKETTVILLETXUSA
2TX3LAFONDARANCHBRACKETTVILLETXUSA
81TXLALEONATERLINGUATXUSA
TA49LACEYFIELDLUFKINTXUSA
17XSLAJITASLAJITASTXUSA
1TS8LANDERS RANCHCOLORADO CITYTXUSA
1TA4LASTRESORTCROCKETTTXUSA
DLFLAUGHLIN AFBDELRIOTXUSA
T70LAUGHLIN AFB AUX NR 1SPOFFORDTXUSA
1T6LAZYTWO RANCHCOMSTOCKTXUSA
28TXLEHMANVERNONTXUSA
TA36LEMPACUEROTXUSA
75TXLEONARANCHBRACKETTVILLETXUSA
4T2LEWIS PRIVATEDELRIOTXUSA
T13LEWIS RANCHLEAKEYTXUSA
4T7LITTLE C RANCHHICOTXUSA
TX25LOCHRIDGE RANCHATHENSTXUSA
29TXLOCKETTVERNONTXUSA
February 9, 1998821998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

TS78LOESCH RANCHBOOKERTXUSA
7R0LOMETAAIR STRIPLOMETATXUSA
8T3LOPEZ RANCHFORTMC KAVETTTXUSA
26TXLOWRANCE RANCHTRUSCOTTTXUSA
4TA5LUCKYGHOLLIDAYTXUSA
TE15M & M LAND COMPANYMENARDTXUSA
80TSM YRANCHCROCKETTTXUSA
93TAMAC KAYMOUNTVERNONTXUSA
48XSMARAVILLAS GAPRANCHMARATHONTXUSA
MRFMARFAMUNIMARFATXUSA
F06MARIAN AIRPARKWELLINGTONTXUSA
T15MARLINMARLINTXUSA
T92MASON COUNTYMASONTXUSA
SJTMATHIS FIELDSAN ANGELOTXUSA
93TMAYHEWRANCH NR 1MARATHONTXUSA
TS80MC ALISTER FARMELECTRATXUSA
5TS5MC DONALD RANCHDILLEYTXUSA
PWGMC GREGOR MUNIWACOTXUSA
01XSMEADOWOOD RANCHATHENSTXUSA
5TX7MEDICALCENTER HOSPITALTYLERTXUSA
F21MEMPHIS MUNIMEMPHISTXUSA
T50MENARD COUNTYMENARDTXUSA
TX06MEXIA-LIMESTONE COMEXIATXUSA
40TAMILES FIELDJEWETTTXUSA
63RMILLS RANCHPANDALETXUSA
3F9MINEOLAWISENER FIELDMINEOLATXUSA
3T1MINEOLA-QUITMANMINEOLA/QUITMANTXUSA
TS75MITCHELLNR ONESANDERSONTXUSA
17TXMIZE RANCHSTEPHENVILLETXUSA
24TAMOORE RANCHCENTERVILLETXUSA
TA23MORRIS LAZYK RANCHMARQUEZTXUSA
7TA4MOTHER FRANCES HOSPITALTYLERTXUSA
TE18MOTHER FRANCES HOSPITALTYLERTXUSA
MSAMOUNTPLEASANTMUNIMOUNTPLEASANTTXUSA
8T5MTVERNON MEDICALCENTERMOUNTVERNONTXUSA
37FMUNDAYMUNIMUNDAYTXUSA
1TX6MUXWORTHYHAMILTONTXUSA
TA13NEBTEX LAND CO.TEXLINETXUSA
6XS4NOELKE RANCHMERTZONTXUSA
TS62NORRIS FIELDJAYTONTXUSA
6T8NORRIS RAUN RANCHELCAMPOTXUSA
XS32NUCOR EMSJEWETTTXUSA
96TSNUTTALLWHITEHOUSETXUSA
4TX7OLIVERKNOX CITYTXUSA
ONYOLNEYMUNIOLNEYTXUSA
9TS1ONE O’CONNOR PLAZA-TOWERVICTORIATXUSA
OZAOZONAMUNIOZONATXUSA
PSXPALACIOS MUNIPALACIOSTXUSA
PSNPALESTINE MUNIPALESTINETXUSA
1998–6 I.R.B83February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

TX52PARRISH AIRSTRIPCRANFILLS GAPTXUSA
PEQPECOS MUNIPECOSTXUSA
5.00E+04PERKINS-PROTHRO CIMARRON RANCHKERRICKTXUSA
4TA8PERRYRANCHOZONATXUSA
PYXPERRYTON OCHILTREE COUNTYPERRYTONTXUSA
7TA6PHIPORTO’CONNORTXUSA
3TA8PICOSARANCHCRYSTALCITYTXUSA
TE10PIERCEHENRIETTATXUSA
72TAPIERCE FIELDPORTO’CONNORTXUSA
T24PINELAND MUNIPINELANDTXUSA
16TSPINERIDGETYLERTXUSA
09TSPITCOCK ROSILLOS MOUNTAIN RAMARATHONTXUSA
04TXPOCOCKCHINASPRINGTXUSA
XS08POLK RANCHMASONTXUSA
2TA5PORTO’CONNOR BASE (EHI)PORTO’CONNORTXUSA
XS46PORTO’CONNOR PRIVATEPORTO’CONNORTXUSA
TX02PORTLOCK AIRFIELDABILENETXUSA
F35POSSUM KINGDOMGRAFORDTXUSA
44FPOWDERLYPOWDERLYTXUSA
75TPRADE RANCHLEAKEYTXUSA
TX07PRESIDIO LELYINTLPRESIDIOTXUSA
XS53PRICE RANCHBIG WELLSTXUSA
7TX1PROVIDENCE HEALTH CENTERWACOTXUSA
11TSPTENTERPRISE D&WRANCHMEXIATXUSA
TA78PUTTYRANCHHICOTXUSA
2TA6PYRAMID RANCHFAIRFIELDTXUSA
F01QUANAH MUNIQUANAHTXUSA
65TXQUATRO RANCHBIG WELLSTXUSA
5TA2RABBITRUNWACOTXUSA
TA57RAINBOWINTLWACOTXUSA
XS44RANCHO DELCIELOKENTTXUSA
XS34RANCHO GRANDEOZONATXUSA
F23RANGER MUNIRANGERTXUSA
16TXRATLIFFSTEPHENVILLETXUSA
5.00E+07RAWLS RANCHMARFATXUSA
2TX2RAYSMITH FARMHICOTXUSA
49RREALCOUNTYLEAKEYTXUSA
22TXRED RIVER ARMYDEPOTTEXARKANATXUSA
94TAREECE FIELDSAN ANGELOTXUSA
TX62RHODES RANCHMINEOLATXUSA
TS04RIO VISTARANCHDELRIOTXUSA
94TXRIVER BEND RANCHBRADYTXUSA
4T4RNK RANCHDELRIOTXUSA
54FROBERTLEEROBERTLEETXUSA
16RROBERTSON RANCHCOMSTOCKTXUSA
52TROBINSON RANCHJUNCTIONTXUSA
09TAROCKIN 7 RANCHFRANKLINTXUSA
6T9ROCKING R RANCHELDORADOTXUSA
10FROSSER RANCHGRAHAMTXUSA
February 9, 1998841998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

TX19RUSSELLS RANCHANNONATXUSA
81RSAN SABACOUNTYMUNISAN SABATXUSA
TX75SANDBUR RANCHES PVTFRANKLINTXUSA
XS36SARTWELLE RANCHPALACIOSTXUSA
31TXSCOTTWACOTXUSA
4XS5SCRAPPIN VALLEYWIERGATETXUSA
88TXSEARSBUFFALO GAPTXUSA
16TASEVEN SPRINGSTOYABVALETXUSA
60FSEYMOUR MUNICIPALSEYMOURTXUSA
2F1SHAMROCK MUNISHAMROCKTXUSA
03TSSHANNON MEDICALCENTERSAN ANGELOTXUSA
SPSSHEPPARD AFB/WICHITAFALLS MUNIWICHITAFALLSTXUSA
TA04SHERIFF DEPARTMENTWACOTXUSA
53TASHIVERS PRIVATEVERNONTXUSA
14TSMITH I-RANCHHEXTTXUSA
09TXSMOKEYMTN RANCHSHEFFIELDTXUSA
TA24SMOKYBENDMULLINTXUSA
E29SONORAMUNISONORATXUSA
E42SPEARMAN MUNICIPALSPEARMANTXUSA
55XSSPOFFORDSPOFFORDTXUSA
TA65SPORTSMAN’S WORLDPALO PINTOTXUSA
3TA6SPRING RANCHBRACKETTVILLETXUSA
40TSSQUARE KWESTTXUSA
82TXSTJOSEPH HOSPITALBRYANTXUSA
TX20STEENANSONTXUSA
BKDSTEPHENS COUNTYBRECKENRIDGETXUSA
T60STONEWALLCOUNTYASPERMONTTXUSA
6T7STOVALLRANCH NR 1ELCAMPOTXUSA
6TX9STOVALLRANCH NR 4MARATHONTXUSA
Q70STRATFORD FIELDSTRATFORDTXUSA
9R4TANNER’SPORTLAVACATXUSA
6XS5TARRANTFIELDMOUNTSELMANTXUSA
0TA3TATE RANCHDRYDENTXUSA
E44TAURUS MESAALPINETXUSA
6F5TAYLORALBANYTXUSA
9TA8TAYLOR RANCHALTOTXUSA
68FTEAGUE MUNITEAGUETXUSA
29XSTEMPLE EASTEXDIBOLLTXUSA
3.00E+08TERLINGUATERLINGUA/ALPINE/TXUSA
100TERLINGUARANCHALPINETXUSA
6R6TERRELLCOUNTYDRYDENTXUSA
83TXTEXAS AAND M FLIGHTTESTBRYANTXUSA
72FTHROCKMORTON MUNITHROCKMORTONTXUSA
24TXTHURBER LAKETHURBERTXUSA
2TS3TIGERBIRD FIELDWACOTXUSA
3TA4TIN TOPRANCHBROWNWOODTXUSA
2TS1TITUS REGIONALMEDICALCENTERMOUNTPLEASANTTXUSA
2F9TOM DANAHERWICHITAFALLSTXUSA
38FTRIANGLE RANCHPADUCAHTXUSA
1998–6 I.R.B85February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

2TA3TRIANGLE RANCH PRIVATEPINE SPRINGSTXUSA
XS35TRULLPALACIOSTXUSA
7F8TRULOCK RANCH FIELDCOLORADO CITYTXUSA
CNWTSTC WACOWACOTXUSA
TA31TULAROSABRACKETTVILLETXUSA
1TA5TWO LEGGSDENVER CITYTXUSA
TYRTYLER POUNDS FIELDTYLERTXUSA
9TA2URSCHELRANCHCANADIANTXUSA
2XS9UVALDE COUNTYHOSPITALAUTH.UVALDETXUSA
9F1VALLEYMILLS MUNIVALLEYMILLSTXUSA
TA89VAUGHAN RANCHMULLINTXUSA
3XS3VICTORIABANK & TRUSTMOTORVICTORIATXUSA
VCTVICTORIAREGIONALVICTORIATXUSA
7XS3WC RANCHGRAPELANDTXUSA
TA70WJ ETENNESSEE COLONYTXUSA
ACTWACO REGIONALWACOTXUSA
TS43WAGNERPALACIOSTXUSA
2T8WAGNER-BRAXDALECRYSTALCITYTXUSA
45TXWESTAIRPARKWESTTXUSA
18TAWESTKERR RANCHJUNCTIONTXUSA
T59WHEELER MUNIWHEELERTXUSA
47RWHITESLAWARDTXUSA
F14WICHITAVALLEYWICHITAFALLSTXUSA
F05WILBARGER COUNTYVERNONTXUSA
TS30WILBARGER GENERALHOSPITALVERNONTXUSA
60TAWILDCATCANYON STRIPCHINASPRINGTXUSA
49XSWILSONPADUCAHTXUSA
73FWINGS FOR CHRISTINTLFLIGHTWACOTXUSA
6TA4WINN EXPLORATION CO. INCEAGLE PASSTXUSA
F51WINNSBORO MUNIWINNSBOROTXUSA
SNKWINSTON FIELDSNYDERTXUSA
77FWINTERS MUNIWINTERSTXUSA
75FWOMACK FARMWACOTXUSA
0TA8WOMACK PLANTATIONPARISTXUSA
XS15WOMACK RANCHMENARDTXUSA
6TS6WOOD CRESTRANCHNORMANGEETXUSA
XS22YO RANCHMOUNTAIN HOMETXUSA
37TXYATES FIELDSAN SABATXUSA
1TX1YOAKUMGUSTINETXUSA
T85YOAKUM MUNIYOAKUMTXUSA
60XSYOUNG BROTHERSWACOTXUSA
6F2ZIMMERLEABILENETXUSA
U23AZ MINERALS CORPORATIONMEXICAN HATUTUSA
UT07AIR VILLAGE STRIPVERNALUTUSA
UT32ASHLEYVALLEYMEDICALCENTERVERNALUTUSA
U52BEAVER MUNIBEAVERUTUSA
1L6BERYLJUNCTIONBERYLUTUSA
BDGBLANDING MUNIBLANDINGUTUSA
66VBLUFFBLUFFUTUSA
February 9, 1998861998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

UT58BONANZAPOWER PLANTBONANZAUTUSA
BCEBRYCE CANYONBRYCE CANYONUTUSA
UT26BRYCE WOODLAND ESTATES LANDIHATCHUTUSA
U07BULLFROG BASINGLEN CANYON NATLRUTUSA
U96CALBLACK MEMORIALHALLS CROSSINGUTUSA
PUCCARBON COUNTYPRICEUTUSA
UT37CARMELMOUNTAIN RANCHMOUNTCARMELUTUSA
CDCCEDAR CITYREGIONALCEDAR CITYUTUSA
UT43CITABRIAIRKANARRAVILLEUTUSA
U21CLEAR CREEK RANCHKANABUTUSA
UT54CRYSTALSPRINGS RANCHLEEDSUTUSA
UT30DEER SPRINGS RANCHKANABUTUSA
DTADELTAMUNIDELTAUTUSA
UT49DESERTAVIATIONDELTAUTUSA
UT73DIAMOND ‘G’RANCHTOQUERVILLEUTUSA
UT52DIXIE MEDICALCENTERSTGEORGEUTUSA
UT61DUCHESNE CO. HOSPITALROOSEVELTUTUSA
U69DUCHESNE MUNIDUCHESNEUTUSA
33UDUTCH JOHNDUTCH JOHNUTUSA
1L7ESCALANTE MUNIESCALANTEUTUSA
U19FILLMOREFILLMOREUTUSA
UT15FLYING CALUTE RANCHEROSPARAGONAHUTUSA
UT70GARRISONGARRISONUTUSA
UT12GILBERTDEVELOPMENTSHOPCEDAR CITYUTUSA
UT65GOSHUTEIBAPAHUTUSA
UT47GRASSYMEADOWS SKYRANCHHURRICANEUTUSA
U34GREEN RIVER MUNIGREEN RIVERUTUSA
HVEHANKSVILLEHANKSVILLEUTUSA
UT03HITEHANKSVILLEUTUSA
69VHUNTINGTON MUNIHUNTINGTONUTUSA
1L8HURRICANEHURRICANEUTUSA
UT27HURRICANE MESAHURRICANEUTUSA
U13JUNCTIONJUNCTIONUTUSA
KNBKANAB MUNIKANABUTUSA
UT11KASTLER COMPRESSOR STATIONDUTCH JOHNUTUSA
39ULUCINLUCINUTUSA
40UMANILAMANILAUTUSA
41UMANTI-EPHRAIMMANTIUTUSA
MLFMILFORD MUNIMILFORDUTUSA
U43MONTICELLOMONTICELLOUTUSA
71VMONUMENTVALLEYMONUMENTVALLEYUTUSA
43UMOUNTPLEASANTMOUNTPLEASANTUTUSA
72VNAVAJO MOUNTAINNAVAJO MOUNTAIN TRUTUSA
UT59NEEDLES OUTPOSTMONTICELLOUTUSA
73VOLJATOOLJATOUTUSA
U55PANGUITCH MUNIPANGUITCHUTUSA
UT67PARADISE AIR PARKTRIDELLUTUSA
1L9PAROWANPAROWANUTUSA
UT69PELICAN LAKERANDLETTUTUSA
1998–6 I.R.B87February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

UT17PFEILER RANCHPANGUITCHUTUSA
RIFRICHFIELD MUNIRICHFIELDUTUSA
74VROOSEVELTMUNIROOSEVELTUTUSA
44USALINA-GUNNISONSALINAUTUSA
UT02SANDYRANCHTORREYUTUSA
SGUSTGEORGE MUNISTGEORGEUTUSA
UT24STRAWBERRYVALLEYESTATESALTONUTUSA
UT57SULPHURDALEBEAVERUTUSA
UT28SUN VALLEYESTATESLUNDUTUSA
1L5SWAINS CREEKALTONUTUSA
UT68TANGRI-LAMOABUTUSA
UT09TAVAPATS RANCHGREEN RIVERUTUSA
VELVERNALVERNALUTUSA
38UWAYNE WONDERLANDLOAUTUSA
UT36WECCOCEDAR CITYUTUSA
ENVWENDOVERWENDOVERUTUSA
01WSAWYERNEWCHURCHVAUSA
4VA6TAYLORATLANTICVAUSA
WALWALLOPS FLIGHTFACILITYWALLOPS ISLANDVAUSA
S97ANDERSON FIELDBREWSTERWAUSA
69SAVEYFIELD STATELAURIERWAUSA
5WA4BOUNDARYSUBSTATIONMETALINE FALLSWAUSA
HQMBOWERMANHOQUIAMWAUSA
ELNBOWERS FIELDELLENSBURGWAUSA
WA98CASCADECASHMEREWAUSA
8S2CASHMERE-DRYDENCASHMEREWAUSA
S10CHELAN MUNICHELANWAUSA
WA37CHINOOK FARMSKITTITASWAUSA
WN56COLUMBIABASIN HOSPITALEPHRATAWAUSA
S16COPALIS STATECOPALISWAUSA
WA15COULEE CITYCOULEE CITYWAUSA
46WADON WILLIAMS PRIVATEYAKIMAWAUSA
58WADYE SEED RANCH INC.POMEROYWAUSA
WA63EAGLE’S NESTCURLEWWAUSA
38WAFANCHER FIELDWENATCHEEWAUSA
WA48FERRYCOUNTYREPUBLICWAUSA
WN82FERRYCOUNTYMEMORIALHOSPITREPUBLICWAUSA
S20GOLDENDALEGOLDENDALEWAUSA
WA21GRAND COULEE DAMELECTRIC CITYWAUSA
0WA4HANSENEASTWENATCHEEWAUSA
25WAHARTRANCHTONASKETWAUSA
9WA7HILLCRESTGOLDENDALEWAUSA
2S3HITCHCOCK AIRSTRIPWHITE SWANWAUSA
5WA8HOGAN’S CORNEROCEAN SHORESWAUSA
WN17HOVERHAWK RANCHWENATCHEEWAUSA
WN64J K D FARMSELLENSBURGWAUSA
3WA1JOHNSON’S LANDINGLEAVENWORTHWAUSA
WA32LAKE WENATCHEE STATELEAVENWORTHWAUSA
WA36LOSTRIVER RESORTMAZAMAWAUSA
February 9, 1998881998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

WA34MANSFIELDMANSFIELDWAUSA
WN88MARTINOCEAN PARKWAUSA
6WA7METALINE RADIOMETALINE FALLSWAUSA
S52METHOWVALLEYSTATEWINTHROPWAUSA
69WAO & M FACILITIESCLARKSTONWAUSA
7WA9OCEAN BEACH HOSPITALILWACOWAUSA
W04OCEAN SHORES MUNIOCEAN SHORESWAUSA
S35OKANOGAN LEGIONOKANOGANWAUSA
OMKOMAKOMAKWAUSA
EATPANGBORN MEMORIALWENATCHEEWAUSA
WA27PORTOF ILWACOILWACOWAUSA
WA74QUINCYFLYING SERVICEQUINCYWAUSA
2WA6RICE RANCHGRAND COULEEWAUSA
5WA5ROSS PRIVATE STRIPORONDOWAUSA
40WASIGNALPEAK LOOKOUTWHITE SWANWAUSA
5WA0SOURDOUGHTONASKETWAUSA
6S9STEHEKIN STATESTEHEKINWAUSA
09SSULLIVAN LAKE STATEMETALINE FALLSWAUSA
WA49TIETON STATERIMROCKWAUSA
W01TONASKETMUNICIPALTONASKETWAUSA
2S0TWISPMUNITWISPWAUSA
5WA7WARWICKCENTERVILLEWAUSA
2S5WATERVILLEWATERVILLEWAUSA
14SWESTPORTWESTPORTWAUSA
01WAWILLAPAHARBORSOUTH BENDWAUSA
2S9WILLAPAHARBORSOUTH BEND/RAYMONDWAUSA
WA70WILSON CREEKWILSON CREEKWAUSA
3S0WIRKKALANASELLEWAUSA
WI34BARRON HOSPITALBARRONWIUSA
WI15BARRON MUNIBARRONWIUSA
2WI5BLAIR LAKEMERCERWIUSA
BDJBOULDER JUNCTIONBOULDER JUNCTIONWIUSA
Y23CHETEK MUNI-SOUTHWORTHCHETEKWIUSA
3WI9CHIPPEWACO. SENIOR SQUADRONCHIPPEWAFALLSWIUSA
WI22CORNELLMUNICORNELLWIUSA
8WI7DUNBARDUNBARWIUSA
EGVEAGLE RIVER UNIONEAGLE RIVERWIUSA
14WIFLYING ONEWAUBURNWIUSA
WI27FRANKSLAC DU FLAMBEAUWIUSA
WI18GATEWAYBLOOMERWIUSA
60WIHOWARD YOUNG MEDICALCENTERWOODRUFFWIUSA
WN11JACKPINE KNOBBEECHERWIUSA
LNLKINGS LAND O’LAKESLAND O’LAKESWIUSA
26WIKITTY-WOMPUSEXELANDWIUSA
16WILAC VIEUX DESERTPHELPSWIUSA
ARVLAKELAND/NOBLE F. LEE MEMORIAMINOCQUA-WOODRUFFWIUSA
7WI1LITTLE CLAM LAKECLAM LAKEWIUSA
D25MANITOWISH WATERSMANITOWISH WATERSWIUSA
85WINORTHWOODS HOSPITALPHELPSWIUSA
1998–6 I.R.B89February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

PKFPARK FALLS MUNIPARK FALLSWIUSA
WI37RAINBOWOJIBWAWIUSA
RPDRICE LAKE REGIONAL- CARL’S FRICE LAKEWIUSA
RCXRUSK COUNTYLADYSMITHWIUSA
42WIRUSK COUNTYMEMORIALLADYSMITHWIUSA
6WI4SAXONSAXONWIUSA
WS25SHANGRILABEECHERWIUSA
SSQSHELLLAKE MUNISHELLLAKEWIUSA
WS06SPRINGSTEADPARK FALLSWIUSA
WN90TAYLORPORTBRUCEWIUSA
73WIVETTERKIND STRIPNEWAUBURNWIUSA
WI47WASHINGTON ISLANDWASHINGTON ISLANDWIUSA
WV24ALLEGHENYMININGHARTMANSVILLEWVUSA
CKBBENEDUMCLARKSBURGWVUSA
W67BUCKHANNON-UPSHUR COUNTYBUCKHANNONWVUSA
WV16CNG DIVISION 4CLARKSBURGWVUSA
3G5DAWSON AAFCAMPDAWSON (KINGW)WVUSA
EKNELKINS-RANDOLPH CO-JENNINGS RELKINSWVUSA
WV15GERSTELLFARMSKEYSERWVUSA
WV53LAREWNEWBURGWVUSA
49ILOUIS BENNETTFIELDWESTONWVUSA
WV57MCKEE SKYRANCHTERRAALTAWVUSA
WV18MILLER FIELDKEYSERWVUSA
WV19MOORE FIELDKINGWOODWVUSA
WV25MOUNTSTORMMOUNTSTORMWVUSA
WV52NRAO GREEN BANKGREEN BANKWVUSA
79DPHILIPPI/BARBOUR COUNTYREG.PHILIPPIWVUSA
WV47REXROADCLARKSBURGWVUSA
71DROYAIRFIELDGRAFTONWVUSA
WV28RUTH FIELDCLARKSBURGWVUSA
9W3SIMPSONPHILIPPIWVUSA
WV40STMARY’SSTMARY’SWVUSA
6W0WADE F MALEYFIELDSHINNSTONWVUSA
WV62WINDWOOD FLY-IN RESORTDAVISWVUSA
WY11A-ARANCHENCAMPMENTWYUSA
BPIBIG PINEY-MARBLETONBIG PINEYWYUSA
WY34BRIDGER CREEKLYSITEWYUSA
WY19BUTLERPINE BLUFFSWYUSA
7V6CAMPGUERNSEYGUERNSEYWYUSA
WY28CANYON VIEWRANCHYODERWYUSA
WY66CHAMBERLAIN BROTHERS RANCHDOUGLASWYUSA
CYSCHEYENNECHEYENNEWYUSA
WY50CHEYENNE ECHOCHEYENNEWYUSA
WY46CHEYENNE WHISKEYCHEYENNEWYUSA
U06COKEVILLE MUNICOKEVILLEWYUSA
WY26COMMUNITYHOSPITALTORRINGTONWYUSA
DGWCONVERSE COUNTYDOUGLASWYUSA
WY01DILTS RANCHBILLWYUSA
9U4DIXONDIXONWYUSA
February 9, 1998901998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

WY17ELLIS RANCHMEDICINE BOWWYUSA
79VEVANSLARAMIEWYUSA
WY27FLYING S RANCHSARATOGAWYUSA
FBRFORTBRIDGERFORTBRIDGERWYUSA
FEWFRANCIS E WARREN AFBCHEYENNEWYUSA
WY61GAS HILLS AIRSTRIPWALTMANWYUSA
GCCGILLETTE-CAMPBELLCOUNTYGILLETTEWYUSA
78VGOSNEYKAYCEEWYUSA
48UGTR GREEN RIVER INTERGALACTICGREEN RIVERWYUSA
WY07HARDYRANCHDOUGLASWYUSA
HADHARFORD FIELDCASPERWYUSA
THPHOTSPRINGS CO-THERMOPOLIS MUTHERMOPOLISWYUSA
LNDHUNTFIELDLANDERWYUSA
WY02IBERLIN RANCHBILLWYUSA
WY22IBERLIN STRIPSAVAGETONWYUSA
WY23IBERLIN STRIPSUSSEXWYUSA
WY14IPYRANCHHULETTWYUSA
BYGJOHNSON COUNTYBUFFALOWYUSA
EMMKEMMERER MUNIKEMMERERWYUSA
81VKEYHOLEMOORCROFTWYUSA
LARLARAMIE REGIONALLARAMIEWYUSA
WY13LITTLE BUFFALO RANCHGILLETTEWYUSA
WY33LOSTCABINLOSTCABINWYUSA
WY06LUCKINBILLAIRSTRIPCODYWYUSA
LSKLUSK MUNILUSKWYUSA
WY65MADSENGILLETTEWYUSA
WY03MARBLETON BIG PINEYCLINICBIG PINEYWYUSA
80VMEDICINE BOWMEDICINE BOWWYUSA
WY68MEMORIALHOSPITALRAWLINSWYUSA
CPRNATRONACOUNTYINTLCASPERWYUSA
WY12OHMAN RANCHGILLETTEWYUSA
WY38ORCHARD RANCHTEN SLEEPWYUSA
8V8OTTER CREEK RANCHTEN SLEEPWYUSA
EANPHIFER AIRFIELDWHEATLANDWYUSA
82VPINE BLUFFS MUNIPINE BLUFFSWYUSA
WY51PLATTRANCHENCAMPMENTWYUSA
RWLRAWLINS MUNIRAWLINSWYUSA
WY63RAY’S AIRPARKLARAMIEWYUSA
WY58REYNOLDSWRIGHTWYUSA
WY24RIVERTON MEMORIALHOSPITALRIVERTONWYUSA
RIWRIVERTON REGIONALRIVERTONWYUSA
WY16ROBBINSMEDICINE BOWWYUSA
RKSROCK SPRINGS-SWEETWATER COUNTROCK SPRINGSWYUSA
SHRSHERIDAN COUNTYSHERIDANWYUSA
WY09SHERWIN FIELD NR 1DULLCENTER/SWCLAWYUSA
SAASHIVELYFIELDSARATOGAWYUSA
49USHOSHONI MUNISHOSHONIWYUSA
WY49SKORUPMEMORIALHOSPITALROCK SPRINGSWYUSA
WY05SKYVIEWAIRPARKCHEYENNEWYUSA
1998–6 I.R.B91February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

WY45SLOANCHEYENNEWYUSA
WY25SNELL- NORTH LARAMIE RIVERWHEATLANDWYUSA
GEYSOUTH BIG HORN COUNTYGREYBULLWYUSA
WY67SOUTH LINCON MEDICALCENTERKEMMERERWYUSA
WY37SYMONSSHERIDANWYUSA
WY55TAYLOR FIELDSUNDANCEWYUSA
WY18TAYLOR RANCHMIDWESTWYUSA
WY44THIELFIELDCHEYENNEWYUSA
76VTHOMAS MEMORIALGLENDOWYUSA
84VTHRUSH RANCHWESTONWYUSA
TORTORRINGTON MUNITORRINGTONWYUSA
WY47TRUECASPERWYUSA
WY59TWO BAR RANCHWHEATLANDWYUSA
83VUPTON MUNIUPTONWYUSA
WY29VOWERS RANCHCHUGWATERWYUSA
WY35WASHAKIE MEMORIALHOSPITALWORLANDWYUSA
WY62WESTPARK HOSPITALCODYWYUSA
WRLWORLAND MUNIWORLANDWYUSA
WY57WYOMING MEDICALCENTERCASPERWYUSA
CODYELLOWSTONE REGIONALCODYWYUSA
BHLBAHIAANGELESMEXMEX
CVMCIUDAD VICTORIAMEXMEX
PDSPIEDRAS NEGRASMEXMEX
SFHSAN FELIPEMEXMEX
SNQSAN QUINTINMEXMEX
YALALERTBAYALERTBAYCANCAN
YALAALERTBAYALERTBAYCANCAN
YTFALMAALMACANCAN
YIBATIKOKAN MUNICIPALATIKOKANCANCAN
YBGBAGOTVILLE/SAGUENAYBAGOTVILLE/SAGUENACANCAN
YBCBAIE-COMEAUBAIE-COMEAUCANCAN
YBFBAMFIELDBAMFIELDCANCAN
ZBFBATHURSTBATHURSTCANCAN
YBVBERENS RIVERBERENS RIVERCANCAN
YSSBISSETT/WALLACE LAKEBISSETTCANCAN
YDVBLOODVEINBLOODVEINCANCAN
XBBBLUBBER BAYBLUBBER BAYCANCAN
YVBBONAVENTUREBONAVENTURECANCAN
YBRBRANDONBRANDONCANCAN
YBLCAMPBELLRIVERCAMPBELLRIVERCANCAN
YHHCAMPBELLRIVER HARBOURCAMPBELLRIVERCANCAN
YCGCASTLEGARCASTLEGARCANCAN
YACCATLAKECATLAKECANCAN
YLDCHAPLEAUCHAPLEAUCANCAN
YMLCHARLEVOIXCHARLEVOIXCANCAN
YCLCHARLOCHARLOCANCAN
YYGCHARLOTTETOWNCHARLOTTETOWNCANCAN
YQQCOMOXCOMOXCANCAN
YCFCORTES BAYCORTES BAYCANCAN
February 9, 1998921998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

YXCCRANBROOKCRANBROOKCANCAN
YDNDAUPHINDAUPHINCANCAN
YDGDIGBYDIGBYCANCAN
YDODOLBEAUDOLBEAUCANCAN
YHDDRYDEN MUNDRYDENCANCAN
YXREARLTONEARLTONCANCAN
YELAELLIOTLAKEELLIOTLAKECANCAN
YELELLIOTLAKE MUNELLIOTLAKECANCAN
YFEFORESTVILLEFORESTVILLECANCAN
YAGFORTFRANCES MUNFORTFRANCESCANCAN
YFHFORTHOPEFORTHOPECANCAN
YFCFREDERICTONFREDERICTONCANCAN
YGPGASPEGASPECANCAN
YGQGERALDTONGERALDTONCANCAN
YZEGORE BAY-MANITOULINGORE BAYCANCAN
YGEGORGE HARBOURGORGE HARBOURCANCAN
ZGFGRAND FORKSGRAND FORKSCANCAN
YGNGREENWAYSOUNDGREENWAYSOUNDCANCAN
-HALIBURTON/STANHOPEHALIBURTONCANCAN
YHFHEARST/RENE FONTAINE MUNHEARSTCANCAN
YEBHOLBERGHOLBERGCANCAN
YHNHORNEPAYNE MUNHORNEPAYNECANCAN
-IGNACE MUNIGNACECANCAN
YJEJENNIS BAYJENNIS BAYCANCAN
YYUKAPUSKASINGKAPUSKASINGCANCAN
YQKKENORAKENORACANCAN
YQEKIMBERLEYKIMBERLEYCANCAN
YKYKINDERSLEYKINDERSLEYCANCAN
YGKKINGSTONKINGSTONCANCAN
YKXKIRKLAND LAKEKIRKLAND LAKECANCAN
YKXAKIRKLAND LAKEKIRKLAND LAKECANCAN
YQPKYUQUOTKYUQUOTCANCAN
YLQLATUQUELATUQUECANCAN
YQLLETHBRIDGELETHBRIDGECANCAN
ZGRLITTLE GRAND RAPIDSLITTLE GRAND RAPIDCANCAN
ZGRALITTLE GRAND RAPIDSLITTLE GRAND RAPIDCANCAN
LLKLONG LAKELONG LAKECANCAN
YBAMAHATTARIVERMAHATTARIVERCANCAN
YMGMANITOUWADGEMANITOUWADGECANCAN
YEMMANITOWANING/MANITOULIN EASTMANITOWANINGCANCAN
YMVMANKOUAGANMANICOUAGANCANCAN
YSPMARATHONMARATHONCANCAN
YMEMATANEMATANECANCAN
YXHMEDICINE HATMEDICINE HATCANCAN
YMIMINAKIMINAKICANCAN
YYYMONT-JOLIMONT-JOLICANCAN
YMJMOOSE JAWMOOSE JAWCANCAN
YQAMUSKOKAMUSKOKACANCAN
-NAKINANAKINACANCAN
1998–6 I.R.B93February 9, 1998
CODEAIRPORTCITYSTATE COUNTRY

ZNLNELSONNELSONCANCAN
YNKNOOTKASOUNDNOOTKASOUNDCANCAN
YYBNORTH BAYNORTH BAYCANCAN
YOSOWEN SOUND/BILLYBISHOPOWEN SOUNDCANCAN
YPDPARRYSOUNDPARRYSOUNDCANCAN
YTAPEMBROKEPEMBROKECANCAN
YPLPICKLE LAKEPICKLE LAKECANCAN
YPMPIKANGIKUMPIKANGIKUMCANCAN
KQ9PINE DOCK MANPINE DOCKCANCAN
YHPPOPLAR HILLPOPLAR HILLCANCAN
YPBPORTALBERNI/MACMILLAN BLOEDEPORTALBERNICANCAN
YPZPORTALICEPORTALICECANCAN
YZTPORTHARDYPORTHARDYCANCAN
YMPPORTMCNEILLPORTMCNEILLCANCAN
YRLRED LAKERED LAKECANCAN
YXKRIMOUSKIRIMOUSKICANCAN
YXKARIMOUSKIRIMOUSKICANCAN
YRIRIVIERE-DU-LOUPRIVIERE-DU-LOUPCANCAN
9A6ROBERVALROBERVALCANCAN
YRJROBERVALROBERVALCANCAN
YSJSAINTJOHNSAINTJOHNCANCAN
YSISANS SOUCISANS SOUCICANCAN
YAMSAULTSTE MARIESAULTSTE MARIECANCAN
YZVSEPT-ILESSEPT-ILESCANCAN
YSCSHERBROOKESHERBROOKECANCAN
YXLSIOUX LOOKOUTSIOUX LOOKOUTCANCAN
YSLSTLEONARDSTLEONARDCANCAN
YRRSTUARTISLANDSTUARTISLANDCANCAN
YSBSUDBURYSUDBURYCANCAN
YSESWAN RIVERSWAN RIVERCANCAN
YYNSWIFTCURRENTSWIFTCURRENTCANCAN
ZTSTAHSISTAHSISCANCAN
YTJTERRACE BAYTERRACE BAYCANCAN
YTSTIMMINSTIMMINSCANCAN
9A9TOFINOTOFINOCANCAN
YAZTOFINOTOFINOCANCAN
YWFWAKEMAN SOUNDWAKEMAN SOUNDCANCAN
YXZWAWAWAWACANCAN
YWLWILLIAMS LAKEWILLIAMS LAKECANCAN
YCJWINTER HARBOURWINTER HARBOURCANCAN
ZWQWOSSWOSS LAKECANCAN
YQIYARMOUTHYARMOUTHCANCAN
YQVYORKTONYORKTONCANCAN
ZZOZEBALLOSZEBALLOSCANCAN
February 9, 1998941998–6 I.R.B.
CODEAIRPORTCITYSTATE COUNTRY

.02 Where transportation involves two
or more segments, at least one of which
begins or ends at a rural airport and at
least one of which does not, the 7.5 per-
cent rate is applied to the rural portion of
the transportation and the nonrural rate is
applied to the nonrural portion. The rural
portion is determined by calculating the
number of great circle miles in those seg-
ments beginning or ending at rural air-
ports and the total number of great circle
miles in all segments of the transporta-
tion. The fraction formed by using the
great circle miles of the rural portion as
the numerator and the total great circle
miles as the denominator is multiplied by
the amount paid for the transportation.
The result is the portion of the total
amount paid that is subject to the 7.5 per-
cent rate. The remaining portion of the
total amount paid is subject to the non-
rural rate. In addition, all segments not
beginning or ending at rural airports are
subject to the segment tax.
SECTION 5. EFFECTIVE DATE
This revenue procedure is effective for
transportation beginning after December
31, 1997.
DRAFTING INFORMATION
The principal author of this revenue
procedure is Patrick S. Kirwan of the Of-
fice of Assistant Chief Counsel (Pass-
throughs and Special Industries). For fur-
ther information regarding this revenue
procedure contact Mr. Kirwan at 202-
622-3130 (not a toll-free call).
1998–6 I.R.B95February 9, 1998

February 9, 1998961998–6 I.R.B.
Foundations Status of Certain
Organizations
Announcement 98–8
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 des-
ignations in the Cumulative List of Orga-
nizations (Publication 78), or on the pre-
sumption arising from the filing of notices
under section 508(b) of the Code. This
listing does notindicate that the organiza-
tions have lost their status as organiza-
tions described in section 501(c)(3), eligi-
ble to receive deductible contributions.
Former Public Charities.The following
organizations (which have been treated as
organizations that are not private founda-
tions described in section 509(a) of the
Code) are now classified as private foun-
dations:
Darkhouse Group, Long Beach, CA
DHS Benefit Corporation, San Diego,
CA
Debbie Radcliff-Beecroft Memorial
Scholarship Fund, Port Hueneme, CA
Destiny Makers Inc., Glendale, CA
Dingila Health Foundation, Stanford, CA
Dorothea Dix Institute, Portland, OR
Double D Childrens Home, Deer Park,
WA
Drustvo Hrvatska Majka-Society of
Croatian Mothers, San Pedro, CA
Eastern Europe Recovery Foundation
Inc., Oroville, CA
Educare Preschool, Long Beach, CA
Educational Development Systems Inc.,
Pasadena, CA
El Centro De Desarrollo Cultural, Los
Angeles, CA
Enterprise Plus Economic Development
Center Inc., Fresno, CA
Episcopal Charities of the Diocese of
Oregon, Portland, OR
Ethiopian Community Organization,
Portland, OR
Fernandez Guest House, Carson, CA
Figueroa Economical Housing
Developmental Corporation, Los
Angeles, CA
Foresthill Education Foundation,
Foresthill, CA
The Foundation for African Education
and Development, Berkeley, CA
Foundation of American Roots Music,
Ojai, CA
Foundation of Iranian Libraries in
California, Irvine, CA
The Foundation To Restructure Schools
for Total Quality Learning Inc., Fair
Oaks, CA
Four Winds West Inc., Fairfax, CA
Fresh Food Link, Fresno, CA
Friends for Kids, Sacramento, CA
Friends of Allensworth, Earlimart, CA
Friends of the Cedar Creek Grist Mill,
Woodland, WA
Friends of the Patterson Public Library,
Patterson, CA
Frog Society-UCD, Davis, CA
Fund for Educational Exchange, Los
Altos, CA
Fund for Hope, McMinnville, OR
Future N Action Inc., Los Angeles, CA
Gang Outreach Covina, Covina, CA
Gap Internatinal, Portland, OR
Glenside Neighborhood Association Inc.,
Muskegon, MI
Global Bridges Inc., Washington, DC
Global Help International, Buena Park,
CA
Global Relief Foundation Inc.,
Bridgeview, IL
Global Vision, Chicago, IL
Glorious Gospel Grace Ministries Inc.,
Tulsa, OK
Glory-Bound Quartet Co., Harrod, OH
Glory Gang Ministries Inc., Dallas, TX
Gods Final Word Mission Center Inc.,
Orlando, FL
Gods Helping Hands Inc., Orlando, FL
Golden Bear Athletic Club Inc.,
Charleston, WV
Golden Bear Gymnastics Academy, Daly
City, CA
Golden Eagle Foundation Inc.,
Lexington, KY
Goldenhar Syndrome Research and
Information Fund, Darien, IL
Goldsboro District Development
Corporation, Roseboro, NC
Golf Classic Inc., Kansas City, MO
Good Food for Kids Inc., Lafayette, LA
Good News Ministry Inc., Huntsville,
AL
Good News Outreach Inc., Little Rock,
AR
Good Orderly Direction Career
Motivation Network, Inkster, MI
Good Samaritan Connections of
Shenandoah County Inc., Mt. Jackson,
VA
Good Samaritan Resource Center Inc., St.
Petersburg, FL
The Good Samaritans, N. Bend, OR
Good Samaritans of Carter County Inc.,
Grayson, KY
Goodwill Toward All Men Inc.,
Baltimore, MD
Goodwill Village West Inc., Lawton, OK
Goodworks, Seattle, WA
Guiding Light Foundation, Sacramento,
CA
Idaho Falls Little Theatre Inc., Idaho
Falls, ID
Idaho Institute of Arts and Technology
Inc., Idaho Falls, ID
Idaho Minority Educators Organization,
Nampa, ID
Immanuel Rock Foundation, Woodside,
CA
Imperial Valley VIP, El Centro, CA
Independence Children’s Center
Corporation, Independence, OR
Inland Empire Conservation Corps
Incorporated, Patton, CA
Insight Meditation Society of Orange
County, Irvine, CA
Institute of Dynamic Well-Being, San
Francisco, CA
International Buddhist Childrens Relief
Program, Honolulu, HI
Intimate Concerts, Hermosa Beach, CA
Kahuna La Au Lapa Au O Maui Inc.,
Wailuku, HI
Kamp Kiwanis, Hoquiam, WA
Kingsburg Cancer Volunteers Inc.,
Kingsburg, CA
Korean-American Christian Mission for
Northern Lands, Los Angeles, CA
Korean Children Center of Grace
Community Outreach, Los Angeles,
CA
Kyung-Gi High School Alumni Board in
Southern California, Los Angeles, CA
The Jack London Museum, Oakland, CA
Jazz at the Lake Inc., La Grande, OR
The Latter Reign Inc., Christian
Outreach, Oakland, CA
Leadership Clark County, Vancouver, WA
Learning Inspired From Experience
International, San Carlos, CA
Part IV. Items of General Interest

1998–6 I.R.B97February 9, 1998
Les Bois United Soccer Club Inc., Boise,
ID
Lets Clean It Up, Tasker Village, PA
Liddells Group Homes Inc., Pomona, CA
Light of the World Ministries, San Jose,
CA
Lions Sight Conservation Foundation of
Santa Maria, Santa Maria, CA
Los Angeles Veterans Initiative Inc.,
Inglewood, CA
Los Liones Botanical Gardens, Los
Angeles, CA
Lynn Canal Volunteer Fire Department
Association Inc., Juneau, AK
Manor Crest Foundation, Inc., Penn Yan,
NY
Michael Reese Health Plan Inc., Chicago,
IL
Michael Reese Hospital Foundation,
Chicago, IL
Michael Reese Second Century
Foundation, Chicago, IL
Rotary Foundation of Beavercreek,
Beavercreek, OH
State Board of Higher Education
Foundation, Little Rock, AR
Unicare Family Foundation, Cleveland,
OH
Wolfpack Youth Athletic Association,
Indian Head Park, IL
If an organization listed above submits
information that warrants the renewal of its
classification as a public charity or as a pri-
vate operating foundation, the Internal
Revenue Service will issue a ruling or de-
termination letter with the revised classifi-
cation 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 classifi-
cation of foundation status in the Internal
Revenue Bulletin.

February 9, 1998981998–6 I.R.B.
NameAddressDesignationDate of Suspension
Trempus Jr., JosephCabot, PACPAOctober 1, 1997 to February 28, 1998
Tyler, Delbert D.Monroeville, PACPAOctober 23, 1997 to April 22, 2000
Gillmore, George P.Hampton, NJCPAIndefinite from October 10, 1997
Kamin, James C.Chicago, ILCPADecember 1, 1997 to May 31, 1999
Hubbard, EdwardChicago, ILAttorneyIndefinite from December 1, 1997
Retzlaff, GeneHortonville, WIEnrolled AgentDecember 1, 1997 to May 31, 1998
Conklin, Dennis M.Arlington Hghts, ILCPADecember 3, 1997 to December 2, 1998
Bowen, Roger H.Lake Bluff, ILCPADecember 4, 1997 to December 3, 1999
Ciconte, WilliamWilmington, DEEnrolled AgentDecember 10, 1997 to December 9, 2000
Lopin, Paul I.Chicago, ILCPAIndefinite from December 11, 1997
Goldstein, BenjaminDes Plaines, ILCPADecember 12, 1997 to June 11, 1998
Olsen Jr., BurtonRancho Cordova, CACPADecember 15, 1997 to June 14, 1998
Hickman, MichaelLawrence, KSCPADecember 16, 1997 to April 15, 1998
Grant, Arthur J.Morris Plains, NJCPAJanuary 1, 1998 to December 31, 2000
Zielinski, HenryWoodstock, ILCPAJanuary 1, 1998 to June 30, 1999
Rosales, JohnBatavia, ILCPAJanuary 1, 1998 to April 30, 1998
Reinstein, MaxwellPotomac, MDCPAJanuary 1, 1998 to March 31, 1998
Payne, CharlotteBreckenridge, COCPAJanuary 1, 1998 to December 31, 1999
Ibrahim, MongyRaleigh, NCCPAJanuary 1, 1998 to December 31, 1998
Koutek, Paul J.Westchester, ILCPAJanuary 1, 1998 to August 31, 1998
Doherty, StevenChicago, ILCPAJanuary 1, 1998 to December 31, 1999
Deren, PatriciaLackawanna, NYAttorneyJanuary 1, 1998 to December 31, 1998
Calhoun, SandraLouisville, KYCPAJanuary 1, 1998 to March 31, 1998
Thurman, StephenArcadia, CACPAJanuary 1, 1998 to December 31, 1998
Davidson, MarkTulsa, OKCPAJanuary 15, 1998 to October 14, 1999
Hequembourg, DonaldGlencoe, MOCPAJanuary 20, 1998 to July 19, 1998
Announcement of the Consent Voluntary Suspension of Attorneys,
Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries
From Practice Beforethe Internal Revenue Service
Under 31 Code of Federal Regulations,
Part 10, an attorney, certified public ac-
countant, enrolled agent, or enrolled ac-
tuary, in order to avoid the institution or
conclusion of a proceeding for his disbar-
ment or suspension from practice before
the Internal Revenue Service, may offer
his consent to suspension from such prac-
tice. The Director of Practice, in his dis-
cretion, may suspend an attorney, certi-
fied 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 Revenue Ser-
vice matter from directly or indirectly em-
ploying, accepting assistance from, being
employed by, or sharing fees with any
practitioner disbarred or suspended from
practice before the Internal Revenue Ser-
vice.
To enable attorneys, certified public ac-
countants, 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 ad-
dresses of practitioners who have been
suspended from such practice, their desig-
nation as attorney, certified public ac-
countant, enrolled agent, or enrolled actu-
ary, 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 ap-
pear in the weekly Bulletins for five suc-
cessive weeks or for as many weeks as is
practicable for each attorney, certified
public accountant, enrolled agent, or en-
rolled actuary so suspended and will be
consolidated and published in the Cumu-
lative Bulletin.
The following individuals have been
placed under consent suspension from
practice before the Internal Revenue Ser-
vice:

1998–6 I.R.B99February 9, 1998
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 expe-
dited proceeding is instituted, (1) has had
a license to practice as an attorney, certi-
fied public accountant, or actuary sus-
pended 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 actuaries are
prohibited in any Internal Revenue Service
matter from directly or indirectly employ-
ing, accepting assistance from, being em-
ployed by, or sharing fees with, any practi-
tioner disbarred or suspended from practice
before the Internal Revenue Service.
To enable attorneys, certified public ac-
countants, enrolled agents, and enrolled ac-
tuaries to identify practitioners under expe-
dited suspension from practice before the
Internal Revenue Service, the Director of
Practice will announce in the Internal Rev-
enue Bulletin the names and addresses of
practitioners who have been suspended
from such practice, their designation as at-
torney, certified public accountant, en-
rolled agent, or enrolled actuary, and date
or period of suspension. This announce-
ment will appear in the weekly Bulletin at
the earliest practicable date after such ac-
tion 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 sus-
pended and will be consolidated and pub-
lished in the Cumulative Bulletin.
The following individual has been
placed under suspension from practice be-
fore the Internal Revenue Service by virtue
of the expedited proceeding provisions of
the applicable regulations:
Announcement of the Expedited Suspension of Attorneys, Certified Public
Accountants, Enrolled Agents, and Enrolled Actuaries From Practice
Beforethe Internal Revenue Service
NameAddressDesignationDate of Suspension
Christensen, Reed K.Roseville, CAEnrolled AgentIndefinite from December 16, 1997

February 9, 19981001998–6 I.R.B.
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplified describes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus,
if an earlier ruling held that a principle
applied to A, and the new ruling holds
that the same principle also applies to B,
the earlier ruling is amplified. (Compare
with modified, below).
Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously
published ruling and points out an essen-
tial difference between them.
Modified is used where the substance
of a previously published position is
being changed. Thus, if a prior ruling
held that a principle applied to Abut not
to B, and the new ruling holds that it ap-
plies to both Aand B, the prior ruling is
modified because it corrects a published
position. (Compare with amplified and
clarified, above).
Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used
in a ruling that lists previously published
rulings that are obsoleted because of
changes in law or regulations. Aruling
may also be obsoleted because the sub-
stance has been included in regulations
subsequently adopted.
Revoked describes situations where the
position in the previously published rul-
ing is not correct and the correct position
is being stated in the new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a pe-
riod of time in separate rulings. If the
new ruling does more than restate the
substance of a prior ruling, a combination
of terms is used. For example, modified
and superseded describes a situation
where the substance of a previously pub-
lished ruling is being changed in part and
is continued without change in part and it
is desired to restate the valid portion of
the previously published ruling in a new
ruling that is self contained. In this case
the previously published ruling is first
modified and then, as modified, is super-
seded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and
that list is expanded by adding further
names in subsequent rulings. After the
original ruling has been supplemented
several times, a new ruling may be pub-
lished that includes the list in the original
ruling and the additions, and supersedes
all prior rulings in the series.
Suspended is used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current use and for-
merly used will appear in material published in the
Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C.—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contribution Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign Corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Proc..—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statements of Procedral Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
Definition of Terms

1998–6 I.R.B101February 9, 1998
1
Acumulative list of all revenue rulings, revenue
procedures, Treasury decisions, etc., published in
Internal Revenue Bulletins 1997–27 through
1997–52 will be found in Internal Revenue Bulletin
1998–1, dated January 5, 1998.
Numerical Finding List
1
Bulletins 1998–1 through 1998–5
Announcements:
98–1, 1998–2 I.R.B. 38
98–2, 1998–2 I.R.B.38
98–3, 1998–2 I.R.B.38
98–4, 1998–4 I.R.B.31
98–5, 1998–5 I.R.B. 25
98–6, 1998–5 I.R.B. 25
98–7, 1998–5 I.R.B. 26
Notices:
98–1, 1998–3 I.R.B. 42
98–2, 1998–2 I.R.B. 22
98–3, 1998–3 I.R.B. 48
98–4, 1998–2 I.R.B. 25
98–5, 1998–3 I.B.R.49
98–6, 1998–3 I.R.B. 52
98–7, 1998–3 I.R.B. 54
98–8, 1998–4 I.R.B. 6
98–9, 1998–4 I.R.B. 8
98–12, 1998–5 I.R.B.12
Proposed Regulations:
REG–102894–97, 1998–3 I.R.B. 59
REG–109704–97, 1998–3 I.R.B. 60
REG–209463–82, 1998–4 I.R.B. 27
Revenue Procedures:
98–1, 1998–1 I.R.B. 7
98–2, 1998–1 I.R.B. 74
98–3, 1998–1 I.R.B. 100
98–4, 1998–1 I.R.B. 113
98–5, 1998–1 I.R.B. 155
98–6, 1998–1 I.R.B. 183
98–7, 1998–1 I.R.B. 222
98–8, 1998–1 I.R.B. 225
98–9, 1998–3 I.R.B. 56
98–10, 1998–2 I.R.B. 35
98–11, 1998–4 I.R.B.9
98–12, 1998–4 I.R.B. 18
98–13, 1998–4 I.R.B. 21
98–14, 1998–4 I.R.B. 22
98–15, 1998–4 I.R.B. 25
98–16, 1998–5 I.R.B. 19
98–17, 1998–5 I.R.B. 21
Revenue Rulings:
98–1, 1998–2 I.R.B. 5
98–2, 1998–2 I.R.B. 15
98–3, 1998–2 I.R.B. 4
98–4, 1998–2 I.R.B. 18
98–5, 1998–2 I.R.B. 20
98–6, 1998–4 I.R.B. 4
Treasury Decisions:
8740, 1998–3 I.R.B. 4
8741, 1998–3 I.R.B. 6
8742, 1998–5 I.R.B.4

February 9, 19981021998–6 I.R.B.
Finding List of Current Action on
Previously Published Items
1
Bulletins 1998–1 through 1998–5
Revenue Procedures:
97–1
Superseded by
98–1, 1998–1 I.R.B. 7
97–2
Superseded by
98–2, 1998–1 I.R.B. 74
97–3
Superseded by
98–3, 1998–1 I.R.B. 100
97–4
Superseded by
98–4, 1998–1 I.R.B. 113
97–5
Superseded by
98–5, 1998–1 I.R.B. 155
97–6
Superseded by
98–6, 1998–1 I.R.B. 183
97–7
Superseded by
98–7, 1998–1 I.R.B. 222
97–8
Superseded by
98–8, 1998–1 I.R.B. 225
97–21
Superseded by
98–2, 1998–1 I.R.B. 74
97–53
Superseded by
98–3, 1998–1 I.R.B. 100
Revenue Rulings:
75–17
Supplemented and superseded by
98–5, 1998–2 I.R.B. 20
92–19
Supplemented in part by
98–2, 1998–2 I.R.B. 15
1
Acumulative finding list for previously published
items mentioned in Internal Revenue Bulletins
1997–27 through 1997–52 will be found in Internal
Revenue Bulletin 1998–1, dated January 5, 1998.