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. Rul. 98-35(PDF, 18K)
LIFO; price indexes; department stores. The May 1998 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, May 31, 1998.
EMPLOYEE PLANS
Notice 98-37(PDF, 13K)
Weighted average interest rate update. Guidelines are set forth for determining for July 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).
EXEMPT ORGANIZATIONS
Announcement 98-70(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.
Announcement 98-71(PDF, 23K)
A list is given of organizations now classified as private foundations.
T.D. 8774(PDF, 41K)
REG-119227-97(PDF, 22K)
Temporary and proposed regulations under section 4082 of the Code relate to the kerosene and aviation fuel excise taxes and the tax on the first retail sale of certain tractors and truck, trailer, and semi-trailer chassis and bodies (heavy vehicles). A public hearing on the proposed regulations will be held on November 4, 1998.
EXCISE TAX
ADMINISTRATIVE
Announcement 98-69(PDF, 21K)
INTL-54-91 and INTL-178-86 (1991-2 C.B. 1070), relating to foreign liquidations and reorganizations under section 367 of the Code, are amended.
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