1999 Regulations
"Regulations" are the IRS Commissioner's rules, approved by the Secretary of the Treasury, or the Secretary's delegate, for the application and administration of the Internal Revenue laws. The purpose of regulations is to provide taxpayers, their representatives, and Service personnel with rules of general application so they may clearly understand the taxpayer's rights and duties under the law.
For more information about Regulations, see the Guide to Understanding the Differences Among Official IRS Documents
Regulations are in the Adobe Acrobat PDF format.
Internal Revenue Bulletin Summary pages are in HTML format.
| Regulation |
Bulletin |
Date of IRB |
Cross-Ref |
 |
| REG-252487-96(PDF, 19K) |
IRB #1999-34(HTML) |
Aug. 23, 1999 |
T.D. 8831(PDF, 19K) |
| Final, temporary, and proposed regulations implementing sections 672(f) and 643(f) of the Code relate to the application of the grantor trust rules to certain trusts established by foreign persons. A public hearing is scheduled for November 2, 1999. |
| REG-245562-96(PDF, 23K) |
IRB #1999-9(HTML) |
March 1, 1999 |
N/A |
| This amendment to the proposed regulations under section 401 of the Code provides guidance on the qualification of retirement plans which accept rollover contributions from employees. |
| REG-209619-93(PDF, 106K) |
IRB #1999-10(HTML) |
March 8, 1999 |
N/A |
| Proposed regulations under section 468 of the Code relate to the designation of the person required to report the income earned on qualified settlement funds and certain other funds, trusts, and escrow accounts, and other related rules. A public hearing is scheduled for May 12, 1999. |
| REG-209103-89(PDF, 29K) |
IRB #1999-11(HTML) |
March 15, 1999 |
N/A |
| Proposed regulations under section 79 of the Code relate to the uniform premium rates used to calculate the cost of group-term life insurance provided to employees. A public hearing is scheduled for May 6, 1999. |
| REG-208156-91(PDF, 142K) |
IRB #1999-22(HTML) |
June 1, 1999 |
N/A |
| Proposed regulations describe how income from a long-term contract must be accounted for under section 460 of the Code. A public hearing is scheduled for September 14, 1999. |
| REG-121946-98(PDF, 31K) |
IRB #1999-36(HTML) |
Sept. 7, 1999 |
N/A |
| Proposed amendments to the regulations relate to the public disclosure requirements described in section 6104(d) of the Code. |
| REG-121865-98(PDF, 132K) |
IRB #1999-8(HTML) |
Feb. 22, 1999 |
N/A |
| Final and proposed regulations under section 4980B of the Code relate to continuation coverage requirements applicable to group health plans. A public hearing will be held on June 8, 1999. |
| REG-121806-97(PDF, 20K) |
IRB #1999-10(HTML) |
March 8, 1999 |
N/A |
| Temporary, proposed, and final regulations under section 6103 of the Code relate to additions to, and deletions from, the list of items of information disclosed to the Bureau of the Census for use in certain statistical programs. |
| REG-121063-97(PDF, 33K) |
IRB #1999-43(HTML) |
Oct. 25, 1999 |
N/A |
| Proposed regulations under section 1301 of the Code relate to how individuals engaged in a farming business may elect to income average and thereby reduce their regular tax liability by treating all or a portion of the current year's farming income as if it had been earned in equal proportions over the prior three years. A public hearing is scheduled for February 15, 2000. |
| REG-120168-97(PDF, 32K) |
IRB #1999-12(HTML) |
March 22, 1999 |
T.D. 8798(PDF, 32K) |
| Temporary and proposed regulations under section 6695 of the Code relate to the due diligence requirements for paid preparers of federal income tax returns or claims for refund involving the earned income credit. A public hearing is scheduled for May 20, 1999. |
| REG-119192-98(PDF, 72K) |
IRB #1999-11(HTML) |
March 15, 1999 |
N/A |
| Proposed regulations under sections 1201 and 1204 of the Internal Revenue Restructing and Reform Act of 1998 relate to the adoption by the IRS of a balanced system to measure organizational performance within the IRS. A public hearing is scheduled for May 13, 1999. |
| REG-118662-98(PDF, 85K) |
IRB #1999-13(HTML) |
March 29, 1999 |
N/A |
| Proposed regulations under section 411 of the Code provide applicable standards for transmitting certain notices and consent through electronic media, and modify the timing requirements for providing certain distribution-related notices. A public hearing is scheduled for April 15, 1999. |
| REG-118620-97(PDF, 56K) |
IRB #1999-9(HTML) |
March 1, 1999 |
N/A |
| Proposed regulations under section 4251 of the Code provide rules for the application of the communications excise tax to prepaid telephone cards (PTCs). A public hearing will be held on May 5, 1999. |
| REG-117620-98(PDF, 31K) |
IRB #1999-7(HTML) |
Feb. 16, 1999 |
T.D. 8809(PDF, 31K) |
| Temporary and proposed regulations under section 6330 of the Code relate to the provision of notice to taxpayers of a right to a hearing before levy. A public hearing will be held on June 15, 1999. |
| REG-116991-98(PDF, 18K) |
IRB #1999-32(HTML) |
Aug. 9, 1999 |
T.D. 8829(PDF, 18K) |
| Temporary and proposed regulations under section 7122 of the Code relate to the compromise of tax liabilities. |
| REG-116826-97(PDF, 60K) |
IRB #1999-10(HTML) |
March 8, 1999 |
N/A |
| Proposed regulations under section 221 of the Code relate to the deduction for interest paid on qualified education loans. The service will publish the time and date of the public hearing in an announcement in the Federal Register. |
| REG-116824-98(PDF, 33K) |
IRB #1999-7(HTML) |
Feb. 16, 1999 |
T.D. 8810(PDF, 33K) |
| Temporary and proposed regulations under section 6320 of the Code relate to the provision of notice to taxpayers of the filing of a notice of federal tax lien (NFTL). |
| REG-116733-98(PDF, 67K) |
IRB #1999-36(HTML) |
Sept. 7, 1999 |
N/A |
| Proposed regulations under section 355(e) of the Code relate to recognition of gain on certain distributions of stock or securities of a controlled corporation in connection with an acquisition. A public hearing is scheduled for January 26, 2000. |
| REG-116125-99(PDF, 25K) |
IRB #1999-44(HTML) |
Nov. 1, 1999 |
N/A |
| Proposed regulations under section 664 of the Code modify the application of the rules governing the character of certain distributions from a charitable remainder trust. A public hearing is scheduled for February 9, 2000. |
| REG-116099-98(PDF, 28K) |
IRB #1999-12(HTML) |
March 22, 1999 |
N/A |
| This notice withdraws certain proposed regulations under section 162 of the Code. |
| REG-115932-99(PDF, 46K) |
IRB #1999-47(HTML) |
Nov. 22, 1999 |
T.D. 8840(PDF, 46K) |
| Temporary and proposed regulations under sections 163 and 1275 of the Code relate to the federal income tax treatment of re-openings of Treasury securities and other debt instruments. A public hearing is scheduled for March 22, 2000. |
| REG-115433-98(PDF, 49K) |
IRB #1999-9(HTML) |
March 1, 1999 |
N/A |
| Temporary and final regulations relate to timely mailing treated as timely filing and paying under section 7502 of the Code. |
| REG-115086-98(PDF, 24K) |
IRB #1999-26(HTML) |
June 28, 1999 |
N/A |
| Proposed regulations under section 368(a)(1)(C) of the Code relate to the solely for voting stock requirement in certain corporate reorganizations. A public hearing is scheduled for October 5, 1999. |
| REG-114841-98(PDF, 44K) |
IRB #1999-11(HTML) |
March 15, 1999 |
N/A |
| Proposed regulations under section 663 of the Code provide that substantively separate and independent shares of different beneficiaries are to be treated as separate estates for purposes of computing distributable net income. A public hearing is scheduled for April 22, 1999. |
| REG-114664-97(PDF, 58K) |
IRB #1999-11(HTML) |
March 15, 1999 |
N/A |
| Proposed regulations under section 42 of the Code relate to the low-income housing credit including the procedures for compliance monitoring by state and local housing agencies (Agencies), the requirements for making carryover allocations, and the rules for correction of administrative errors or omissions by Agencies. A public hearing is scheduled for May 27,1999. |
| REG-114663-97(PDF, 40K) |
IRB #1999-6(HTML) |
Feb. 8, 1999 |
N/A |
| Proposed regulations under section 2056 of the Code relate to the effect of certain administration expenses on the valuation of property which qualifies for the estate tax marital or charitable deduction. A public hearing will be held on April 21, 1999. |
| REG-113910-98(PDF, 42K) |
IRB #1999-23(HTML) |
June 7, 1999 |
N/A |
| Proposed regulations under section 263A of the Code relate to accounting for costs incurred in producing property and acquiring property for resale. A public hearing is scheduled for September 1, 1999. |
| REG-113909-98(PDF, 46K) |
IRB #1999-30(HTML) |
July 26, 1999 |
N/A |
| New proposed regulations under section 954 of the Code relate to the treatment under subpart F of certain transactions involving hybrid branches. The notice of proposed rulemaking (REG 104537-97, 1998-16 I.R.B. 21) and the notice of proposed rulemaking by cross-reference to temporary regulations (T.D. 8767, 1998-16 I.R.B. 4) are withdrawn. A public hearing is scheduled for December 1, 1999. |
| REG-113744-98(PDF, 40K) |
IRB #1999-10(HTML) |
March 8, 1999 |
N/A |
| Proposed regulations under section 1296 of the Code relate to the new mark-to-market election for stock of a passive foreign investment company (PFIC). |
| REG-113694-98(PDF, 38K) |
IRB #1999-7(HTML) |
Feb. 16, 1999 |
T.D. 8794(PDF, 38K) |
| Final, temporary, and proposed regulations under sections 411 and 417 of the Code relate to the increase from $3,500 to $5,000 of the limit on distributions from qualified retirement plans that can be made without participant consent. |
| REG-113526-98(PDF, 24K) |
IRB #1999-37(HTML) |
Sept. 13, 1999 |
N/A |
| Proposed regulations under section 148 of the Code relate to the definition of investment-type property for the arbitrage and related restrictions applicable to tax-exempt bonds issued by State and local governments. A public hearing is scheduled for January 12, 2000. |
| REG-111435-98(PDF, 33K) |
IRB #1999-7(HTML) |
Feb. 16, 1999 |
T.D. 8793(PDF, 33K) |
| Temporary and proposed regulations under sections 6103 and 6311 of the Code authorize the Secretary of the Treasury to accept payment of internal revenue taxes by credit card or debit card. |
| REG-110524-98(PDF, 43K) |
IRB #1999-10(HTML) |
March 8, 1999 |
N/A |
| Proposed amendments to the regulations under section 453 of the Code relate to the taxation of capital gains on installment sales of depreciable real property. |
| REG-110385-99(PDF, 36K) |
IRB #1999-50(HTML) |
Dec. 13, 1999 |
N/A |
| Proposed regulations under section 7701 of the Code relate to transactions involving certain foreign eligible entities. A public hearing is scheduled for January 31, 2000. |
| REG-108287-98(PDF, 34K) |
IRB #1999-28(HTML) |
July 12, 1999 |
N/A |
| Proposed regulations under section 2702 of the Code apply to a grantor retained annuity trust (GRAT) and a grantor retained unitrust (GRUT) in determining whether a retained interest is a qualified interest. A public hearing is scheduled for October 20, 1999. |
| REG-107069-97(PDF, 249K) |
IRB #1999-36(HTML) |
Sept. 7, 1999 |
N/A |
| Proposed regulations under sections 338 and 1060 of the Code relate to the allocation of purchase price to determine the amount realized and the amount of basis allocated to each asset transferred in deemed and actual asset acquisitions. A public hearing is scheduled for October 12, 1999. |
| REG-106905-98(PDF, 28K) |
IRB #1999-11(HTML) |
March 15, 1999 |
N/A |
| Proposed regulations under section 861 of the Code relate to the allocation of loss recognized on the disposition of stock and other personal property. A public hearing is scheduled for May 26, 1999. |
| REG-106902-98(PDF, 64K) |
IRB #1999-8(HTML) |
Feb. 22, 1999 |
N/A |
| Proposed regulations under section 1502 of the Code relate to consolidated return regulations relating to the treatment of overall foreign losses and separate limitation losses in the computation of the foreign tax credit limitation. |
| REG-106564-98(PDF, 27K) |
IRB #1999-10(HTML) |
March 8, 1999 |
N/A |
| Temporary, proposed, and final regulations under sections 6221 through 6233 of the Code relate to the unified partnership audit procedure added to the Code by the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA). A public hearing is scheduled for April 14, 1999. |
| REG-106527-98(PDF, 47K) |
IRB #1999-34(HTML) |
Aug. 23, 1999 |
N/A |
| Proposed regulations under section 1223 of the Code relate to the sales or exchanges of interests in partnerships, S corporations, and trusts. A public hearing is scheduled for November 18, 1999. |
| REG-106388-98(PDF, 110K) |
IRB #1999-11(HTML) |
March 15, 1999 |
N/A |
| Proposed regulations under section 25A of the Code relate to the Hope Scholarship Credit and the Lifetime Learning Credit. |
| REG-106386-98(PDF, 29K) |
IRB #1999-12(HTML) |
March 22, 1999 |
T.D. 8803(PDF, 29K) |
| Final and temporary regulations under section 6695 of the Code provide income tax return preparers with two alternative means of meeting the requirements that a preparer retain the manually signed (by the preparer) copy of the return or claim. |
| REG-106219-98(PDF, 37K) |
IRB #1999-9(HTML) |
March 1, 1999 |
N/A |
| Proposed regulations under section 1502 of the Code provide specific rules that apply to the acquisition of the stock of an S corporation by an affiliated group of corporations that joins in the filing of a consolidated return. A public hearing on the proposed regulations will be held on March 31, 1999. |
| REG-106177-98(PDF, 73K) |
IRB #1999-12(HTML) |
March 22, 1999 |
N/A |
| Proposed regulations under sections 2001, 2504, and 6501 of the Code relate to changes made by the Taxpayer Relief Act of 1997 and the Internal Revenue Service Restructuring and Reform Act of 1998 regarding the valuation of prior gifts in determining estate and gift tax liability, and the period of limitations for assessing and collecting gift tax. A public hearing is scheduled for April 28, 1999. |
| REG-106010-98(PDF, 28K) |
IRB #1999-40(HTML) |
Oct. 4, 1999 |
N/A |
| Proposed regulations under section 110 of the Code relate to an exclusion from gross income for qualified lessee construction allowances provided by a lessor to a lessee for the purpose of constructing long-lived property to be used by the lessee pursuant to a short-term lease. Guidance is provided on the exclusion, the information required to be furnished, and the time and manner for providing that information to the IRS. A public hearing is scheduled for January 19, 2000. |
| REG-106004-98(PDF, 96K) |
IRB #1999-20(HTML) |
May 17, 1999 |
N/A |
| Proposed regulations under section 355 of the Code relate to recognition of gain on certain distributions of stock or securities of a controlled corporation. A public hearing is scheduled for September 21, 1999. |
| REG-105964-98(PDF, 44K) |
IRB #1999-12(HTML) |
March 22, 1999 |
N/A |
| Proposed regulations under section 1502 of the Code clarify the treatment of the transfer or extinguishment of rights under an intercompany obligation. |
| REG-105565-99(PDF, 22K) |
IRB #1999-37(HTML) |
Sept. 13, 1999 |
N/A |
| Proposed regulations under section 148 of the Code relate to the special rule for guaranteed investment contracts and investments purchased for a yield restricted defeasance escrow.� A public hearing is scheduled for December 14, 1999. |
| REG-105327-99(PDF, 27K) |
IRB #1999-29(HTML) |
July 19, 1999 |
T.D. 8826(PDF, 27K) |
| Proposed and temporary regulations under section 1397E of the Code relate to the method of ascertaining the qualified zone academy bond credit rate and provide reimbursement rules. A public hearing is scheduled for November 9, 1999. |
| REG-105312-98(PDF, 28K) |
IRB #1999-23(HTML) |
June 7, 1999 |
N/A |
| Proposed regulations under section 6045 of the Code relate to reporting payments of gross proceeds to attorneys. A public hearing is scheduled for September 22, 1999. |
| REG-105237-99(PDF, 13K) |
IRB #1999-35(HTML) |
Aug. 30, 1999 |
T.D. 8835(PDF, 13K) |
| Proposed, temporary, and final regulations under section 6109 of the Code relate to alternative identifying numbers for income tax preparers. |
| REG-104939-99(PDF, 47K) |
IRB #1999-49(HTML) |
Dec. 6, 1999 |
N/A |
| Proposed regulations under section 6212 of the Code relate to a taxpayer's last known address. |
| REG-104924-98(PDF, 45K) |
IRB #1999-10(HTML) |
March 8, 1999 |
N/A |
| Proposed regulations under section 475 of the Code are set forth for dealers in commodities and traders in securities or commodities regarding the election to use the mark-to-market method of accounting for their businesses. A public hearing is scheduled for June 3, 1999. |
| REG-104072-97(PDF, 82K) |
IRB #1999-11(HTML) |
March 15, 1999 |
N/A |
| Proposed regulations under section 7701 of the Code recharacterize, for tax purposes, financing arrangements involving fast-pay stock. A public hearing is scheduled for April 8,1999. |
| REG-103851-99(PDF, 22K) |
IRB #1999-20(HTML) |
May 17, 1999 |
T.D. 8819(PDF, 22K) |
| Use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. Proposed, temporary and final regulations under section 7520 of the Code relate to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. |
| REG-103841-99(PDF, 40K) |
IRB #1999-49(HTML) |
Dec. 6, 1999 |
N/A |
| Proposed regulations under section 2601 of the Code relate to the retention of a trust's exempt status for generation-skipping transfer tax purposes in the case of modifications, etc., to a trust. A public hearing is scheduled for March 15, 2000. |
| REG-103694-99(PDF, 14K) |
IRB #1999-24(HTML) |
June 14, 1999 |
N/A |
| Proposed regulations under section 467 of the Code remove the constant rental accrual exception for rental agreements involving payments of $2,000,000 or less. |
| REG-101519-97(PDF, 33K) |
IRB #1999-29(HTML) |
July 19, 1999 |
N/A |
| Proposed regulations under section 6323 of the Code relate to the withdrawal of notices of federal tax liens in certain circumstances. |
| REG-100905-97(PDF, 26K) |
IRB #1999-22(HTML) |
June 1, 1999 |
N/A |
| Proposed regulations under section 6049 of the Code relate to the elimination of the regulatory requirement that certain information be set forth on the face of a collateralized debt obligation (CDO) or regular interest in a Real Estate Mortgage Investment Conduit (REMIC). A public hearing is scheduled for September 13, 1999. |
| REG-100729-98(PDF, 35K) |
IRB #1999-14(HTML) |
April 5, 1999 |
N/A |
| Proposed regulations under section 6302 of the Code relate to the deposit of Federal taxes by electronic funds transfer (EFT). A public hearing is scheduled for May 11, 1999. |
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