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.
T.D. 8756(PDF, 26K)
Final, temporary, and proposed regulations under section 460 of the Code explain how a taxpayer elects not to apply the look-back method to long-term contracts in de minimis cases.
Announcement 98-22(PDF, 23K)
The Service provides guidance on continued reliance on proposed regulations regarding the issues raised by Geissal v. Moore Medical Corp., which is currently before the Supreme Court.
Notice 98-18(PDF, 9K)
Weighted average interest rate update. Guidelines are set forth for determining for March 1998, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).
Rev. Proc. 98-22(PDF, 95K)
Administrative programs; closing agreements. This procedure consolidates and expands upon the following current Employee Plans programs: the Administrative Policy Regarding Self-Correction, the Walk-in Closing Agreement Program, the Audit Closing Agreement Program, the Voluntary Compliance Resolution (VCR) Program, and the Standardized VCR Procedure. Rev. Procs. 94-16, 94-62, and 96-29 modified and superseded.
Announcement 98-23(PDF, 22K)
A list is given of organizations now classified as private foundations.
Rev. Rul. 98-15(PDF, 38K)
Tax consequences of participation by hospitals described in section 501(c)(3) of the Code injoint ventures with for-profit entities. This ruling provides examples illustrating whether nonprofit hospitals that participate in joint ventures with for-profit entities continue to qualify for exemption as organizations described in section 501(c)(3) of the Code.
Announcement 98-24(PDF, 14K)
New Publication 970, Tax Benefits for Higher Education, will be available in March 1998.
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