ACRL News Issue (B) of College & Research Libraries 174 tio n .” W e prom ise th a t the intellectual stim ulus of th e C onference will m atch the excitem ent of B alti­ m ore, know n to its enthusiasts as “C harm C ity .” In 1986 be ch arm ed by all th a t B altim ore has to offer the m ind and th e senses. ■ ■ A closer eye on appraisals: A clarification By John R. P a y n e Assistant to the D irector H arry Ransom H um anities Research C ente University o f Texas at A ustin Public response to “A closer eye on appraisals” in the F eb ru a ry issue of C & R L N e w s , p p .52-56, in d i­ cates an uneasiness ab o u t th a t portion of the Tax Reform Act of 1984 relating to donee record keep­ ing requirem ents. Essentially this provision relates only to gifts th a t are valued over $5,000. T he actual w ording of the law reads: “if the claim ed value of such p ro p erty (plus the claim ed value of all sim ilar items of p ro p erty d o nated by th e donor to one or m ore donees) exceeds $5,000.” T he new federal regulations m ust be in terp reted th ro u g h reference to tw o separate U.S. G overn­ m ent publications: 1) T he law as described in C on­ feren c e R ep o rt on the D e fic it R ed u c tio n A c t o f 19841 w hich contains all the provisions of the Tax r Reform Act of 1984; and 2) the tem p o rary Rules and Regulations as published in the D ecem ber 31, 1984, issue of th e Federal R egister.2 T h e Rules an d R egulations describe how th e new law w ill be carried out. They are considered “tem p o rary ” in order to allow for public review and com m ent. Persons w ho wish to com m ent on the Rules and R egulations are encouraged to con- 1“T he Tax Reform Act of 1984,” C onference R e­ port on the D eficit R eduction A c t o f 1984: Federal Taxes, Prentice-H all Bulletin 29 E xtra, June 29, 1984. 2F ederal Register, Vol. 49, No. 252 (D ecem ber 31, 1984). Midwest Library Service You won’t find more personal attention . . . anywhere College and university librarians: We have what you’re looking for. While Midwest utilizes state-of-the-art computer systems, we realize machines can’t do it all. So when you want to place an order, ask a question, or discuss a problem, you can call direct on Midwest’s toll-free WATS line and conduct business on a name- to-name basis with your personal customer service representative. It’s the kind of attention that Midwest has provided to college and university libraries for 24 years. Midwest Library Service 11443 St. Charles Rock Road Bridgeton, MO 63044 Call toll-free (800) 325-8833 Missouri librarians call toll-free (800) 392-5024 Canadian librarians call collect (314) 739-3100 175 ta c t B everly B a u g h m a n , th e IRS a tto rn e y w ho d ra fte d them . H er address is: Legislation an d Reg­ ulations Division, Office of the C hief Counsel, I n ­ tern a l R evenue Service, 1111 C onstitution Avenue, N .W ., W a s h in g to n , D C 2 0 2 2 4 , A t te n tio n : C C .L R .T ; (202) 566-3297 (not a toll-free call.) A ccording to B aughm an, hearings on th e Rules and R egulations are scheduled in W ashington in late M arch or April. P erm an e n t Rules and R egula­ tions in co rp o ratin g th e req u ired changes will be published by m id-year. T w o sections of th e new law req u ire th e use of new IRS form s. Item 2 relatin g to the appraisal s u m m a ry m u st be p r e p a r e d on th e “ A p p ra isa l S u m m ary ” form , No. 8283. Item 5 relatin g to do­ nee record keeping m ust be p re p a re d on th e “D o­ nee In fo rm atio n R e tu rn ” form , No. 8282. These tw o form s should be available in IRS distribution centers by m id-M arch an d som ew hat la te r in IRS district offices. ■ ■ N ew library under construction at the N ew M exico M ilitary In stitu te, Roswell. New Mexico Military Institute to have new automated library T he Paul H organ L ib ra ry at the N ew Mexico M ilitary In s titu te , Rosw ell, w ill be fully a u to ­ m ated w hen it moves to its new location, th e J. P enrod Toles L earn in g C en ter, in August. T he li­ b ra ry chose C L S I’s LIBS 100 System 73 for circ u la­ tion control, public catalog, reserve, m edia book­ ing, an d in te rlib ra ry loan. T he new au to m ated L earn in g C en ter, w hich w ill serve as a research resource for th e com m unity of Roswell as well as th e students at the In stitu te, w ill be expanded fu rth e r to include o ther libraries a n d acad em ic in stitu tio n s in so u th e a ste rn N ew Mexico. Besides th e H organ L ib rary , th e 38,000 s q u a re foot b u ild in g w ill also f e a tu re a L a rg e G ro u p L ectu re H all for m eetings an d lectures; a Television P roduction Studio for on-cam pus and com m unity cable applications; a S tudent Assist­ ance C en ter w ith an academ ic counseling service; le a r n in g la b s; a n d a m p le s tu d y sp a c e fo r th e school’s 950 students. A dedication cerem ony will be held a t H om ecom ing in late O ctober. T h e c re n e lla te d , m ilita ry gothic m o tif of th e new facility m atches the a rch ite ctu ral style of the o th er buildings on cam pus. T he lib rary an d book- stacks are a rran g ed in a ra d ia l p a tte rn w ith th e ref­ erence area in th e center. O th er arch ite ctu ral high­ lig h ts i n c lu d e c u s to m - m a d e C o r d o v a n o a k fu rn itu re , and an insulated, tran slu cen t, fiberglass skylight w ith a grid p a tte rn th a t accentuates the raised ceililng. T he architects are W ag n er and As­ sociates of Roswell. F o u n d ed in 1891, N ew Mexico M ilitary In stitu te is a four-year high school and tw o-year ju n io r col­ lege. It is th e largest m ilitary ju n io r college of its type in th e n atio n an d stands second to W est Point in com m issioning officers for th e U.S. Arm y. ■ ■ Currency without the cost T h e cost of keeping a Union List current can be pro­ hibitive. The staff hours alone are enough to make the best funded libraries cringe. Unless Faxon is there to help. Our Union List incorporates the perfect combination of online maintenance and offline products. Data con­ version takes 1-4 months. You can add holdings without full cataloging of records. And Union List is fully compatible with your local system. Now you can generate the up-to-date information you want as hard copy, tape, or microfiche. More frequent­ ly and accurately than previously possible. And at reduced cost. Let the savings begin. The call’s on us. 800 225-6055 or 617 329-3350 collect ON THE FRONTIER OF INFORMATION MANAGEMENT The Faxon Company, Inc. 15 Southwest Park Westwood, MA 02090 .