1998 Miscellaneous IRS Documents

These "Miscellaneous IRS Documents" published in The Internal Revenue Bulletin (IRB), the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service, and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.

Included here are such documents as: Tax Conventions, Public Laws, Court Decisions, Railroad Retirement Board Quarterly Reports, information pertaining to Social Security taxes, and Scenarios of Disciplinary Actions as issued by the Office of the Director of Practice. Please note that NOT all of these types of documents are published in the IRB.

Miscellaneous IRS Documents are in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.

Court Decisions	Bulletin	Date of IRB
Ct. D. 2065(PDF, 31K)	IRB #1998-39(HTML)	Sept. 28, 1998
Treasury Regulation section 1.846-3(c)(3) reasonably interprets that the term "reserve strengthening" is broad enough to embrace all increases in the reserve's amount. Atlantic Mutual Insurance Company v. Commissioner of Internal Revenue.
Ct. D. 2064(PDF, 33K)	IRB #1998-37(HTML)	Sept. 14, 1998
The Harbor Maintenance Tax of section 4461 of the Code violates the Export Clause by imposing an ad valorem fee based on the value of the cargo and not on the use of federal harbor services. United States v. United States Shoe Corporation.
Ct. D. 2063(PDF, 54K)	IRB #1998-36(HTML)	Sept. 8, 1998
Lien for taxes; validity and priority against third parties; judgment creditor. The Supreme Court has affirmed that under section 6323 of the Code a federal tax lien need not be given preference over a judgment creditor's perfected lien on real property in a decedent's insolvent estate. United States v, Estate of Francis J. Romani, et al.
Railroad Retirement Board Report Quarterlys	Bulletin	Date of IRB
Railroad Retirement Board 4th Quarter(PDF, 27K)	IRB #1998-50(HTML)	Dec. 14, 1998
Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 35 cents per work-hour for the quarter beginning October 1, 1998.
Social Security Contribution & Benefit Bases	Bulletin	Date of IRB
Social Security(PDF, 8K)	IRB #1998-52(HTML)	Dec. 28, 1998
1999 social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced the OASDI contribution and benefit base paid in 1999, the self-employment income earned in taxable years beginning in 1999, and the domestic employee coverage amount for 1999.
Tax Conventions	Bulletin	Date of IRB
United Arab Emirates(PDF, 19K)	IRB #1998-43(HTML)	Oct. 26, 1998
The bilateral agreement between the United States and the United Arab Emirates, providing for the reciprocal tax exemption of income from the international operation of ships/aircraft, is set forth.

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