| Announcements |
Bulletin |
Date of IRB |
 |
| Announcement 99-116(PDF, 19K) |
IRB #1999-52(HTML) |
Dec. 27, 1999 |
| This document corrects the Actions on Decisions published in 1999-35 I.R.B. 314. All 7 footnotes describing the "Acquiescence" or "Nonacquiescence" in each decision included the words "in result only," which were erroneous. The correct footnotes are printed in this announcement. |
| Announcement 99-115(PDF, 8K) |
IRB #1999-52(HTML) |
Dec. 27, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-114(PDF, 9K) |
IRB #1999-50(HTML) |
Dec. 13, 1999 |
| Publication 3386, Tax Guide for Veterans' Organizations, which provides general information regarding tax exemption under section 501(c) of the Code, is now available. |
| Announcement 99-113(PDF, 19K) |
IRB #1999-50(HTML) |
Dec. 13, 1999 |
| This document contains a partial withdrawal of proposed regulations (REG-105162-97, 1997-2 C.B. 649) relating to special basis adjustments under section 743 of the Code. |
| Announcement 99-112(PDF, 23K) |
IRB #1999-49(HTML) |
Dec. 6, 1999 |
| This document corrects certain errors in Rev. Proc. 99-29, 1999-31 I.R.B. 138, which provides specifications for filing Forms 1098, 1099, 5498, and W-2G. Rev. Proc. 99-29 was reprinted as Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Magnetically or Electronically. Corrections to the forms are also included. Rev. Proc. 99-29 corrected. |
| Announcement 99-111(PDF, 20K) |
IRB #1999-47(HTML) |
Nov. 22, 1999 |
| This document corrects temporary and final regulations (T.D. 8827, 1999�30 I.R.B 120) relating to the treatment under subpart F of certain payments involving branches of a controlled foreign corporation (CFC) that are treated as separate entities for foreign tax purposes or partnerships in which CFCs are partners. T.D. 8827 corrected. |
| Announcement 99-110(PDF, 19K) |
IRB #1999-46(HTML) |
Nov. 15, 1999 |
| The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children (NCMEC). Photographs of missing children selected by NCMEC will appear on otherwise blank pages of IRS tax form instructions and taxpayer information publications, including the Internal Revenue Bulletin. |
| Announcement 99-109(PDF, 24K) |
IRB #1999-46(HTML) |
Nov. 15, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-108(PDF, 23K) |
IRB #1999-46(HTML) |
Nov. 15, 1999 |
| A public hearing is scheduled for November 30, 1999, on proposed regulations (REG�101519�97, 1999�29 I.R.B. 114) relating to the withdrawal of notices of federal tax liens in certain circumstances. The Service must receive outlines of the topics to be discussed at the hearing by November 16, 1999. |
| Announcement 99-107(PDF, 7K) |
IRB #1999-45(HTML) |
Nov. 8, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-106(PDF, 8K) |
IRB #1999-45(HTML) |
Nov. 8, 1999 |
| This announcement provides that IRA recharacterizations and reconversions that occur in 2000 within the same financial institution may be reported on Forms 1099-R and 5498 using an alternative method. Announcement 99-5 modified. |
| Announcement 99-105(PDF, 16K) |
IRB #1999-44(HTML) |
Nov. 1, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-104(PDF, 15K) |
IRB #1999-44(HTML) |
Nov. 1, 1999 |
| This announcement provides an additional period of time during which 1998 IRA contributions, including Roth IRA conversion contributions, may be recharacterized and describes how to accomplish those recharacterizations. Announcement 99-57 modified. |
| Announcement 99-103(PDF, 19K) |
IRB #1999-43(HTML) |
Oct. 25, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-102(PDF, 13K) |
IRB #1999-43(HTML) |
Oct. 25, 1999 |
| The instructions to Forms 990, 990-EZ, 990T, and 990-PF have been changed to clarify reporting by tax-exempt organizations of activities of entities disregarded as separate from the organization for federal tax purposes. |
| Announcement 99-101(PDF, 17K) |
IRB #1999-43(HTML) |
Oct. 25, 1999 |
| Public comments are requested in connection with a study being conducted by the Department of the Treasury relating to the scope and use of provisions regarding taxpayer confidentiality. Written comments must be submitted by November 15, 1999. |
| Announcement 99-100(PDF, 23K) |
IRB #1999-42(HTML) |
Oct. 18, 1999 |
| This document contains corrections to T.D. 8825, 1999-28 I.R.B. 19, relating to limitations on net operating loss carry-overs and certain built-in losses following an ownership change of a corporation. |
| Announcement 99-99(PDF, 21K) |
IRB #1999-42(HTML) |
Oct. 18, 1999 |
| The Twelfth Annual Institute on Current Issues in International Taxation, co-sponsored by the Service and George Washington University, will be held December 9 and 10, 1999, at the J.W. Marriott Hotel in Washington, DC. |
| Announcement 99-98(PDF, 31K) |
IRB #1999-42(HTML) |
Oct. 18, 1999 |
| This announcement informs taxpayers about Appeals Customer Service Representatives by listing their duties, office locations, and telephone numbers. |
| Announcement 99-97(PDF, 13K) |
IRB #1999-41(HTML) |
Oct. 12, 1999 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 99-96(PDF, 17K) |
IRB #1999-41(HTML) |
Oct. 12, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-95(PDF, 23K) |
IRB #1999-42(HTML) |
Oct. 18, 1999 |
| The Service has determined that October 1, 1999, is not a "cut-off" date and 1999 is not a "cut-off" year for the Medical Savings Accounts (MSAs) pilot project. |
| Announcement 99-94(PDF, 16K) |
IRB #1999-39(HTML) |
Sept. 27, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-93(PDF, 8K) |
IRB #1999-36(HTML) |
Sept. 7, 1999 |
| This announcement corrects an error in the instructions for Form 8853, Medical Savings Accounts and Long-Term Care Insurance Contracts, and Form 5329, Additional Taxes Attributable to IRAs, Other Qualified Retirement Plans, Annuities, Modified Endowment Contracts, and MSAs, regarding when to report earnings on certain excess contributions withdrawn from medical savings accounts. |
| Announcement 99-92(PDF, 19K) |
IRB #1999-38(HTML) |
Sept. 20, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-91(PDF, 19K) |
IRB #1999-37(HTML) |
Sept. 13, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-90(PDF, 8K) |
IRB #1999-36(HTML) |
Sept. 7, 1999 |
| Form 10318, Deduction for Depletion on Ground Water Used for Irrigation, is obsolete. |
| Announcement 99-89(PDF, 15K) |
IRB #1999-36(HTML) |
Sept. 7, 1999 |
| This document contains corrections to Rev. Rul. 99�23, 1999�20 I.R.B. 3, dated May 17, 1999, relating to start-up expenditures under section 195 of the Code. |
| Announcement 99-88(PDF, 14K) |
IRB #1999-36(HTML) |
Sept. 7, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-87(PDF, 15K) |
IRB #1999-35(HTML) |
Aug. 30, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-86(PDF, 18K) |
IRB #1999-35(HTML) |
Aug. 30, 1999 |
| This document contains corrections to final regulations (T.D. 8823) regarding certain deductions and losses, including built-in deductions and losses, of members who join a consolidated group. |
| Announcement 99-85(PDF, 29K) |
IRB #1999-33(HTML) |
Aug. 16, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-84(PDF, 20K) |
IRB #1999-33(HTML) |
Aug. 16, 1999 |
| This document contains corrections to T.D. 8806, 1999-6 I.R.B. 4, final regulations relating to employee stock ownership plans and protected benefits under section 411(d)(6) of the Code and qualified retirement plan benefits. |
| Announcement 99-83(PDF, 15K) |
IRB #1999-32(HTML) |
Aug. 9, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-82(PDF, 18K) |
IRB #1999-32(HTML) |
Aug. 9, 1999 |
| This document contains a correction to the recovery period for certain personal property used in a rental real estate activity (appliances, carpeting, furniture, etc.) referred to in the 1998 Instructions for Form 4562, Depreciation and Amortization, and in Publication 527, Residential Rental Property. |
| Announcement 99-81(PDF, 13K) |
IRB #1999-32(HTML) |
Aug. 9, 1999 |
| The Service will make Litigation Guideline Memoranda issued between January 1, 1986, and October 20, 1998, available for public inspection. |
| Announcement 99-80(PDF, 24K) |
IRB #1999-34(HTML) |
Aug. 23, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-79(PDF, 29K) |
IRB #1999-31(HTML) |
Aug. 2, 1999 |
| 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. |
| Announcement 99-78(PDF, 12K) |
IRB #1999-31(HTML) |
Aug. 2, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-77(PDF, 18K) |
IRB #1999-32(HTML) |
Aug. 9, 1999 |
| The Service announces three actions as a result of the Ninth Circuit's opinion in Boyd Gaming Corporation v. Commissioner. The Service (1) acquiesces in the opinion, (2) withdraws proposed training materials relating primarily to the application of section 119 of the Code to employer-provided meals in the hospitality industry, and (3) terminates the settlement initiative related to this issue. The Action on Decision memorandum is included in this announcement. |
| Announcement 99-76(PDF, 38K) |
IRB #1999-31(HTML) |
Aug. 2, 1999 |
| 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 99-75(PDF, 9K) |
IRB #1999-30(HTML) |
July 26, 1999 |
| This document contains corrections to T.D. 8793, 1999-7 I.R.B. 15, temporary regulations relating to the payment of taxes by credit card and debit card. |
| Announcement 99-74(PDF, 14K) |
IRB #1999-30(HTML) |
July 26, 1999 |
| This document contains corrections to T.D. 8476, 1993-2 C.B. 13, final regulations relating to the arbitrage and related restrictions applicable to tax-exempt bonds issued by States and local governments. |
| Announcement 99-73(PDF, 13K) |
IRB #1999-30(HTML) |
July 26, 1999 |
| This document contains corrections to T.D. 8742, 1998-5 I.R.B. 4, final regulations relating to procedures for requesting an extension of time to make certain elections under the Internal Revenue Code. |
| Announcement 99-72(PDF, 18K) |
IRB #1999-30(HTML) |
July 26, 1999 |
| Horizon Alliance, Inc., of San Diego, CA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 99-71(PDF, 13K) |
IRB #1999-31(HTML) |
Aug. 2, 1999 |
| The OID tables from Publication 1212, List of Original Issue Discount Instruments, will no longer be available electronically from the IRS bulletin board. |
| Announcement 99-70(PDF, 26K) |
IRB #1999-29(HTML) |
July 19, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-69(PDF, 20K) |
IRB #1999-28(HTML) |
July 12, 1999 |
| The page numbers in the Internal Revenue Bulletins have changed beginning with this issue. |
| Announcement 99-68(PDF, 28K) |
IRB #1999-28(HTML) |
July 12, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-67(PDF, 21K) |
IRB #1999-28(HTML) |
July 12, 1999 |
| This document contains corrections to Announcement 99-59, 1999-24 I.R.B. 52, the schedule of Information Reporting Seminars for 1999. |
| Announcement 99-66(PDF, 9K) |
IRB #1999-27(HTML) |
July 6, 1999 |
| This document contains corrections to T.D. 8805, 1999-5 I.R.B. 14, final regulations relating to the application of section 904 of the Code to certain categories of income. |
| Announcement 99-65(PDF, 9K) |
IRB #1999-27(HTML) |
July 6, 1999 |
| This document contains a correction to REG 208156-91, 1999-22 I.R.B. 11, proposed regulations relating to accounting for long-term contracts. |
| Announcement 99-64(PDF, 17K) |
IRB #1999-27(HTML) |
July 6, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-63(PDF, 8K) |
IRB #1999-26(HTML) |
June 28, 1999 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 99-62(PDF, 23K) |
IRB #1999-25(HTML) |
June 21, 1999 |
| The Service advises affected tax-exempt organizations of the effective date of T.D. 8818, 1999-17 I.R.B. 3, and provides a summary description of such organizations' responsibilities to provide copies of their exemption applications and information returns to individuals upon request. Additionally, if an affected organization makes its applicable documents widely available, the organization need not provide the requested copy. |
| Announcement 99-61(PDF, 29K) |
IRB #1999-25(HTML) |
June 21, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-60(PDF, 10K) |
IRB #1999-24(HTML) |
June 14, 1999 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 99-59(PDF, 13K) |
IRB #1999-24(HTML) |
June 14, 1999 |
| This is the schedule for the 1999 IRS/SSA Information Reporting Seminars. |
| Announcement 99-58(PDF, 8K) |
IRB #1999-24(HTML) |
June 14, 1999 |
| Form 3115, Application for Change in Accounting Method, and its instructions have been revised. |
| Announcement 99-57(PDF, 16K) |
IRB #1999-24(HTML) |
June 14, 1999 |
| Roth-IRAs; recharacterization. This announcement describes the period of time during which 1998 Roth IRA contributions may be recharacterized and how to accomplish those recharacterizations. |
| Announcement 99-56(PDF, 29K) |
IRB #1999-22(HTML) |
June 1, 1999 |
| The application period is open for membership on the Information Reporting Program Advisory Committee (IRPAC). The application questionnaires should be received by the Service no later than June 3, 1999. |
| Announcement 99-55(PDF, 35K) |
IRB #1999-22(HTML) |
June 1, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-54(PDF, 19K) |
IRB #1999-21(HTML) |
May 24, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-53(PDF, 14K) |
IRB #1999-20(HTML) |
May 17, 1999 |
| This document contains a correction to Notice 99-18, 1999-16 I.R.B. 4, in which the underlying calculation given to determine the nonconventional source fuel credit amount contained an erroneous number. However, the amount of the credit itself was not erroneous. |
| Announcement 99-52(PDF, 8K) |
IRB #1999-19(HTML) |
May 10, 1999 |
| This document contains a correction to Announcement 99-36, 1999-16 I.R.B. 10, relating to the decision by the Service to continue to publish the cumulative bulletin but in a new format. |
| Announcement 99-51(PDF, 22K) |
IRB #1999-19(HTML) |
May 10, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-50(PDF, 13K) |
IRB #1999-19(HTML) |
May 10, 1999 |
| Effective May 10, 1999, the Service will temporarily discontinue accepting applications for approval of master and prototype plans (M & P) and regional prototype plans pending the issuance of revised revenue procedures. |
| Announcement 99-49(PDF, 20K) |
IRB #1999-18(HTML) |
May 3, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-48(PDF, 28K) |
IRB #1999-17(HTML) |
April 26, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-47(PDF, 29K) |
IRB #1999-28(HTML) |
July 12, 1999 |
| This document contains corrections to T.D. 8819, 1999-20 I.R.B. 5, final regulations relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. |
| Announcement 99-46(PDF, 82K) |
IRB #1999-16(HTML) |
April 19, 1999 |
| This document contains corrections to Announcement 99-24, 1999-14 I.R.B. 12, in which proposed revisions to Form 1042-S were poorly reproduced. We are providing more legible copies of Form 1042-S, and we are extending the date for receiving comments to May 19, 1999. |
| Announcement 99-45(PDF, 15K) |
IRB #1999-16(HTML) |
April 19, 1999 |
| The Abraham Lincoln Opportunity Foundation, Pine Mountain, GA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 99-44(PDF, 12K) |
IRB #1999-16(HTML) |
April 19, 1999 |
| This document contains corrections to T.D. 8011, 1985-1 C.B. 397, relating to the displaying of OMB control numbers on IRS regulations that solicit or obtain information from the public. |
| Announcement 99-43(PDF, 17K) |
IRB #1999-16(HTML) |
April 19, 1999 |
| This document contains corrections to T.D. 8817, 1999-8 I.R.B. 51, relating to certain transfers to foreign partnerships and corporations by U.S. persons. |
| Announcement 99-42(PDF, 11K) |
IRB #1999-16(HTML) |
April 19, 1999 |
| This document contains corrections to T.D. 8770, 1998-27 I.R.B. 4, relating to certain transfers of stock or securities by U.S. persons to foreign corporations and related reporting requirements. |
| Announcement 99-41(PDF, 18K) |
IRB #1999-16(HTML) |
April 19, 1999 |
| This document contains corrections to T.D. 8814, 1999-9 I.R.B. 4, that provides guidance as to when amounts deferred under or paid from a nonqualified deferred compensation plan are taken into account as wages for purposes of the employment taxes imposed by the Federal Insurance Contributions Act (FICA). |
| Announcement 99-40(PDF, 14K) |
IRB #1999-16(HTML) |
April 19, 1999 |
| This announcement describes provisions that will be included in the final kerosene tax regulations. |
| Announcement 99-39(PDF, 21K) |
IRB #1999-15(HTML) |
April 12, 1999 |
| This document contains corrections to T.D. 8812, 1999-8 I.R.B. 19, which was published in the Federal Register on February 3, 1999 (64 F.R. 5160), relating to continuation coverage requirements applicable to group health plans. |
| Announcement 99-38(PDF, 27K) |
IRB #1999-15(HTML) |
April 12, 1999 |
| This document contains a notice of public hearing on proposed regulations REG-105170-97, 1998-50 I.R.B. 10, relating to the computation of the credit under section 41(c) and the definition of qualified research under section 41(d). A public hearing is scheduled for April 29, 1999. |
| Announcement 99-37(PDF, 21K) |
IRB #1999-15(HTML) |
April 12, 1999 |
| Effective immediately, all applications for extension of time to file Forms 5500, 5500-C/R, and 5500-EZ will be automatically approved if the request (Form 5558) is filed on or before the normal due date of the return or report. |
| Announcement 99-36(PDF, 14K) |
IRB #1999-16(HTML) |
April 19, 1999 |
| The Service will continue to publish the cumulative bulletin (CB) but in a new format. This decision was based on the responses from taxpayers, tax practitioners, and government agencies to the Service's proposal to discontinue the CB. |
| Announcement 99-35(PDF, 13K) |
IRB #1999-14(HTML) |
April 5, 1999 |
| Proposed regulation REG-113744-98, 1999-10 I.R.B. 59, under section 1296 of the Code relating to the new mark-to-market election for stock of a passive foreign investment company (PFIC), is corrected. |
| Announcement 99-34(PDF, 28K) |
IRB #1999-15(HTML) |
April 12, 1999 |
| The Service announces an additional delay in format changes to Form W-2 and W-3 until tax year 2001. |
| Announcement 99-33(PDF, 18K) |
IRB #1999-14(HTML) |
April 5, 1999 |
| Updated editions of Publication 547, Casualties, Disasters, and Thefts (Business and Nonbusiness) (revised February 1999), and Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) (revised February 1999) are now available. |
| Announcement 99-32(PDF, 22K) |
IRB #1999-14(HTML) |
April 5, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-31(PDF, 16K) |
IRB #1999-13(HTML) |
March 29, 1999 |
| This document contains corrections to T.D. 8795 (1999-7 I.R.B. 8), under section 411 of the Code, relating to defined benefit plans and to individual account plans that are subject to the funding standards of section 302 of the Employment Retirement Income Security Act of 1974. |
| Announcement 99-30(PDF, 15K) |
IRB #1999-13(HTML) |
March 29, 1999 |
| This document contains a correction to REG-104072-97 (1999-11 I.R.B. 12) relating to financing arrangements involving fast-pay stock. |
| Announcement 99-29(PDF, 21K) |
IRB #1999-13(HTML) |
March 29, 1999 |
| This document contains a correction to final regulations, T.D. 8804 (1999-12 I.R.B. 5), under section 1441 of the Code, relating to the withholding of income tax on certain U.S. source income payments to foreign persons. |
| Announcement 99-28(PDF, 15K) |
IRB #1999-13(HTML) |
March 29, 1999 |
| This document contains a correction to the notice of proposed rulemaking, REG-106177-98 (1999-12 I.R.B. 25), published in the Federal Register on December 22, 1998 (63 F.R. 70701). |
| Announcement 99-27(PDF, 30K) |
IRB #1999-13(HTML) |
March 29, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-26(PDF, 14K) |
IRB #1999-14(HTML) |
April 5, 1999 |
| An updated edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities (revised February 1999), is now available. |
| Announcement 99-25(PDF, 31K) |
IRB #1999-12(HTML) |
March 22, 1999 |
| The Joint Board for the Enrollment of Actuaries is proposing a restructuring of the examination program. Clarification is also provided on the Continuing Professional Education (CPE) requirements and the use of the four-digit enrollment number. |
| Announcement 99-24(PDF, 86K) |
IRB #1999-14(HTML) |
April 5, 1999 |
| The Service is requesting comments from the public on proposed revisions to Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. |
| Announcement 99-23(PDF, 31K) |
IRB #1999-15(HTML) |
April 12, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-22(PDF, 38K) |
IRB #1999-12(HTML) |
March 22, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-21(PDF, 19K) |
IRB #1999-11(HTML) |
March 15, 1999 |
| This document provides notice of a public hearing on proposed regulations, REG-246256-96, 1998-34 I.R.B. 9, under section 4958 of the Code relating to the excise tax on excess benefit transactions. The hearing is scheduled for March 16, 1999, at 1 p.m. (EDT), and will continue on March 17, 1999, at 1 p.m., if necessary. |
| Announcement 99-20(PDF, 29K) |
IRB #1999-11(HTML) |
March 15, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-19(PDF, 24K) |
IRB #1999-10(HTML) |
March 8, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-18(PDF, 21K) |
IRB #1999-13(HTML) |
March 29, 1999 |
| This announcement clarifies the reporting of conversions to Roth IRAs on Form 8606, Nondeductible IRAs. It clarifies the note in Part III of the form relating to the 10% additional tax. In addition, it corrects the computation of modified AGI for Roth IRAs and the Ed IRA contribution worksheet in the instructions to the form. |
| Announcement 99-17(PDF, 8K) |
IRB #1999-9(HTML) |
March 1, 1999 |
| The Announcement Relating to Court Decisions in 1999-4 I.R.B. 4 is corrected. |
| Announcement 99-16(PDF, 9K) |
IRB #1999-8(HTML) |
Feb. 22, 1999 |
| New Form 8866, Interest Computation Under the Look-Back Method for Property Depreciated under the Income Forecast Method, is now available. |
| Announcement 99-15(PDF, 24K) |
IRB #1999-8(HTML) |
Feb. 22, 1999 |
| The list is given of organizations now classified as private foundations. |
| Announcement 99-14(PDF, 26K) |
IRB #1999-7(HTML) |
Feb. 16, 1999 |
| Final regulation T.D. 8611, 1995-2 C.B. 286, relating to conduit financing arrangements under section 7701 of the Code, is corrected. |
| Announcement 99-13(PDF, 33K) |
IRB #1999-6(HTML) |
Feb. 8, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-12(PDF, 9K) |
IRB #1999-5(HTML) |
Feb. 1, 1999 |
| Rev. Proc. 98-44, 1998-32 I.R. B. 11, Specifications for Filing Forms 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Magnetically/Electronically, is corrected. |
| Announcement 99-11(PDF, 16K) |
IRB #1999-5(HTML) |
Feb. 1, 1999 |
| This announcement provides guidance for 1997-1998 fiscal year filers of the 1997 Schedule D for Forms 1040, 1041, 1065, and 1120S. |
| Announcement 99-10(PDF, 20K) |
IRB #1999-5(HTML) |
Feb. 1, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-9(PDF, 35K) |
IRB #1999-4(HTML) |
Jan. 25, 1999 |
| A list is given of organizations now classified as private foundations. |
| Announcement 99-8(PDF, 22K) |
IRB #1999-4(HTML) |
Jan. 25, 1999 |
| The 1998 Instructions for Form 1040NR are corrected. |
| Announcement 99-7(PDF, 22K) |
IRB #1999-2(HTML) |
Jan. 11, 1999 |
| Optional standard mileage rates; effective date. Taxpayers are informed that the Service is postponing until April 1, 1999, the effective date of the 31 cents-per-mile business standard mileage rate established in Rev. Proc. 98-63, 1998-52 IRB 25. Rev. Proc. 98-63 modified. |
| Announcement 99-6(PDF, 24K) |
IRB #1999-4(HTML) |
Jan. 25, 1999 |
| The Service will allow payers to establish a system to electronically receive Forms W-4P, Withholding Certificate for Pension or Annuity Payments, W-4S, Request for Federal Income Tax Withholding From Sick Pay, and W-4V, Voluntary Withholding Request. |
| Announcement 99-5(PDF, 23K) |
IRB #1999-3(HTML) |
Jan. 19, 1999 |
| This announcement provides that alternative methods of reporting 1998 and 1999 IRA contribution recharacterizations and reconversions are acceptable in certain circumstances. |
| Announcement 99-4(PDF, 28K) |
IRB #1999-3(HTML) |
Jan. 19, 1999 |
| The IRS will soon begin to make certain documents called Chief Counsel Advice available for public inspection. |
| Announcement 99-3(PDF, 23K) |
IRB #1999-3(HTML) |
Jan. 19, 1999 |
| The IRS will allow employers to establish a system to electronically receive Form W-5, Earned Income Credit Advance Payment Certificate. |
| Announcement 99-2(PDF, 26K) |
IRB #1999-2(HTML) |
Jan. 11, 1999 |
| This announcement describes a method whereby employees who are employed by an employer who does not maintain any form of retirement program may establish IRAs. |
| Announcement 99-1(PDF, 46K) |
IRB #1999-2(HTML) |
Jan. 11, 1999 |
| The Service requests comments on a proposed update of Rev. Proc. 65-17, 1965-1 C.B. 833, regarding the extent to which taxpayers whose income has been adjusted under section 482 of the Code may make certain adjustments to conform their accounts to reflect the section 482 allocation. |
