Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
Rev. Rul. 98-2(PDF, 21K)
Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 1997 and 1998. Rev. Rul. 92-19 supplemented in part.
Rev. Rul. 98-3(PDF, 17K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period October through December 1997. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low income buildings or interests therein during the period October through December 1997. The ruling also corrects errors in the bond factor amounts for properties placed in service in 1987 and disposed of between January through September 1997.
Rev. Rul. 98-4(PDF, 13K)
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 January 1998.
Announcement 98-1(PDF, 11K)
The Service is proposing to include in the Internal Revenue Manual examination guidelines relating to employer deductions to qualified plans under Code section 404 and the minimum funding standards under Code section 412.
Notice 98-2(PDF, 32K)
Recovery of basis; retirees. This notice provides a simplified method of calculating the recovery of basis based on the life of more than one annuitant where the retiree made contributions to a tax-qualified pension plan, even if the amount of the annuity varies by annuitant. The method is described in section 1403 of the Small Business Job Protection Act of 1996 and section 1075 of the Taxpayer Relief Act of 1997.
Notice 98-4(PDF, 62K)
Questions and answers; SIMPLE-IRAs, SIMPLE IRA plans. This notice pertains to savings incentive match plans for employees of small employers described in section 408(p) of the Code as added by the Small Business Job Protection Act of 1996, and modified by the Taxpayer Relief Act of 1997.
Rev. Proc. 98-10(PDF, 23K)
Minimum funding standards; change in funding method. This procedure provides approval to change the funding method used to determine the minimum funding standard for defined benefit plans for plan years beginning on or after January 1, 1998, to any one of the specific methods contained in this procedure.
Rev. Rul. 98-1(PDF, 65K)
Limitations on benefits and contributions. Questions and answers on the limitations on benefits and contributions under section 415 of the Code, as amended by the Uruguay Round Agreements Act, and taking into account the applicable provisions of the Small Business Job Protection Act of 1996, are set forth.
Announcement 98-3(PDF, 13K)
A list is provided of organizations that no longer qualify as organizations for which contributions are deductible under section 170 of the Code.
Rev. Rul. 98-5(PDF, 20K)
Bows and arrows; taxable and nontaxable articles. A list of taxable and nontaxable articles is provided for use by manufacturers, producers, and importers in determining their liability for the manufacturers tax on archery equipment imposed by section 4161 of the Code. The list reflects changes to the tax on archery equipment made by the Taxpayer Relief Act of 1997. Rev. Rul. 75-17 supplemented and superseded.
Announcement 98-2(PDF, 12K)
New Form 8023, Election Under Section 338 for Corporations Making Qualified Stock Purchases, replaces Form 8023-A, Corporate Qualified Stock Purchases.
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