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.
INCOME TAX
Rev. Proc. 99-30(PDF, 16K)
This document provides the domestic asset/liability percentages and domestic investment yield percentages needed by foreign companies conducting insurance business in the United States to compute their minimum effectively connected net investment income.
Rev. Rul. 99-32(PDF, 12K)
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 August 1999.
EMPLOYEE PLANS
Notice 99-38(PDF, 12K)
Weighted average interest rate update. Guidelines are set forth for determining for July 1999 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.
EXEMPT ORGANIZATIONS
Announcement 99-78(PDF, 12K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 99-71(PDF, 13K)
The OID tables from Publication 1212, List of Original Issue Discount Instruments, will no longer be available electronically from the IRS bulletin board.
Announcement 99-76(PDF, 38K)
Taxpayers are advised of the general approach currently being considered by Treasury and the Service with respect to the taxation of contingent payment debt instruments that provide for payments denominated in or determined by reference to a nonfunctional currency. Public comments regarding the proper treatment of these instruments are requested and should be submitted by November 1, 1999.
Announcement 99-79(PDF, 29K)
This announcement updates Publication 1187 (Rev. 8-98) which provides specifications for the magnetic or electronic filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.
Rev. Proc. 99-29(PDF, 289K)
Magnetic media; electronic filing; 1999 form specifications. Specifications are set forth for the magnetic or electronic filing of 1999 Forms 1098, 1099, 5498, and W-2G. Rev. Proc. 98-35, superseded.
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