SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549-1004





                                    FORM 8-K
                   CURRENT REPORT PURSUANT TO SECTION 13 OF
                       THE SECURITIES EXCHANGE ACT OF 1934



          Date of Report
(Date of earliest event reported) January 14, 1999
                                  ----------------




                           GENERAL MOTORS CORPORATION
            -----------------------------------------------------
            (Exact name of registrant as specified in its charter)




      STATE OF DELAWARE                 1-143                 38-0572515
----------------------------   -----------------------    -------------------
(State or other jurisdiction   (Commission File Number)   (I.R.S. Employer
 of incorporation)                                         Identification No.)




   100 Renaissance Center, Detroit, Michigan                 48265-1000
3044 West Grand Boulevard, Detroit, Michigan                 48202-3091
--------------------------------------------                 ----------
  (Address of principal executive offices)                   (Zip Code)







Registrant's telephone number, including area code       (313)-556-5000
                                                         --------------


















                                    - 1 -

ITEM 5. OTHER EVENTS

      On January 14, 1999,  General Motors Corporation (GM) issued the following
news releases on GM's favorable  Internal  Revenue Service ruling  regarding the
planned distribution of Delphi common stock. The news release is as follows.


                  GM RECEIVES FAVORABLE IRS RULING REGARDING
                 PLANNED DISTRIBUTION OF DELPHI COMMON STOCK

      DETROIT - General  Motors  Corporation  today said that it has  received a
ruling  from the U.S.  Internal  Revenue  Service  confirming  that GM's plan to
effect a  distribution  in 1999 of the  shares  it holds  of  Delphi  Automotive
Systems  Corporation  (Delphi) would be tax-free to GM and its  stockholders for
U.S. federal income tax purposes. Delphi is the corporation to which GM recently
transferred the business and operations of its former Delphi Automotive  Systems
sector.

      In  August  1998,  GM  announced  its  intention  to  pursue a  series  of
transactions  that  would  result  in  Delphi  becoming  a  fully   independent,
publicly-traded  company  during  1999.  The  first  of  those  transactions  is
reflected in a  registration  statement  which has been filed by Delphi with the
U.S. Securities and Exchange  Commission  concerning the proposed initial public
offering of its common  stock,  which is expected to be  completed  in the first
quarter of 1999. Delphi,  based in Troy,  Michigan,  is a supplier of automotive
components, systems and modules.


                                 * * * * * *































                                    - 2 -



                                    SIGNATURE

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.


                                            GENERAL MOTORS CORPORATION
                                            --------------------------
                                                    (Registrant)
Date    January 15, 1999
        -----------------
                                            By
                                            s/Peter R. Bible
                                            -------------------------------
                                            (Peter R. Bible,
                                             Chief Accounting Officer)


















































                                    - 3 -
[{"type": "8-K", "sequence": "1", "description": "DELPHI IRS PRESS RELEASE", "secsgml_size_bytes": 3911}]
{"company-data": {"conformed-name": "GENERAL MOTORS CORP", "cik": "0000040730", "assigned-sic": "3711", "irs-number": "380572515", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-00143", "film-number": "99507050"}, "business-address": {"street1": "100 RENAISSANCE CTR", "city": "DETROIT", "state": "MI", "zip": "48243-7301", "phone": "3135565000"}, "mail-address": {"street1": "3044 W GRAND BOULEVARD", "city": "DETROIT", "state": "MI", "zip": "48202-3091"}}
SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549-1004

                                    FORM 8-K
                   CURRENT REPORT PURSUANT TO SECTION 13 OF
                       THE SECURITIES EXCHANGE ACT OF 1934

          Date of Report
(Date of earliest event reported) January 14, 1999
                                  ----------------

                           GENERAL MOTORS CORPORATION
            -----------------------------------------------------
            (Exact name of registrant as specified in its charter)

      STATE OF DELAWARE                 1-143                 38-0572515
----------------------------   -----------------------    -------------------
(State or other jurisdiction   (Commission File Number)   (I.R.S. Employer
 of incorporation)                                         Identification No.)

   100 Renaissance Center, Detroit, Michigan                 48265-1000
3044 West Grand Boulevard, Detroit, Michigan                 48202-3091
--------------------------------------------                 ----------
  (Address of principal executive offices)                   (Zip Code)

Registrant's telephone number, including area code       (313)-556-5000
                                                         --------------

                                    - 1 -

ITEM 5. OTHER EVENTS

      On January 14, 1999,  General Motors Corporation (GM) issued the following
news releases on GM's favorable  Internal  Revenue Service ruling  regarding the
planned distribution of Delphi common stock. The news release is as follows.

                  GM RECEIVES FAVORABLE IRS RULING REGARDING
                 PLANNED DISTRIBUTION OF DELPHI COMMON STOCK

      DETROIT - General  Motors  Corporation  today said that it has  received a
ruling  from the U.S.  Internal  Revenue  Service  confirming  that GM's plan to
effect a  distribution  in 1999 of the  shares  it holds  of  Delphi  Automotive
Systems  Corporation  (Delphi) would be tax-free to GM and its  stockholders for
U.S. federal income tax purposes. Delphi is the corporation to which GM recently
transferred the business and operations of its former Delphi Automotive  Systems
sector.

      In  August  1998,  GM  announced  its  intention  to  pursue a  series  of
transactions  that  would  result  in  Delphi  becoming  a  fully   independent,
publicly-traded  company  during  1999.  The  first  of  those  transactions  is
reflected in a  registration  statement  which has been filed by Delphi with the
U.S. Securities and Exchange  Commission  concerning the proposed initial public
offering of its common  stock,  which is expected to be  completed  in the first
quarter of 1999. Delphi,  based in Troy,  Michigan,  is a supplier of automotive
components, systems and modules.

                                 * * * * * *

                                    - 2 -

                                    SIGNATURE

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.

                                            GENERAL MOTORS CORPORATION
                                            --------------------------
                                                    (Registrant)
Date    January 15, 1999
        -----------------
                                            By
                                            s/Peter R. Bible
                                            -------------------------------
                                            (Peter R. Bible,
                                             Chief Accounting Officer)

                                    - 3 -