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
T.D. 8789(PDF, 47K)
Final regulations under section 6404 of the Code relate to the abatement of interest attributable to unreasonable errors or delays by an officer or employee of the IRS in performing a ministerial or management act.
EMPLOYEE PLANS
Announcement 99-5(PDF, 23K)
This announcement provides that alternative methods of reporting 1998 and 1999 IRA contribution recharacterizations and reconversions are acceptable in certain circumstances.
Notice 99-5(PDF, 35K)
Eligible rollover distributions; transitional relief. This notice provides guidance and transitional relief for certain hardship distributions after 1998 that are no longer eligible for rollover because of changes made by the IRS Restructuring and Reform Act of 1998.
EMPLOYMENT TAX
Notice 99-6(PDF, 29K)
Employment tax issues for disregarded entities. This notice provides interim guidance for taxpayers calculating, reporting, and paying employment tax obligations with respect to employees of disregarded entities. This notice also solicits comments from taxpayers concerning issues related to these obligations.
ADMINISTRATIVE
Announcement 99-3(PDF, 23K)
The IRS will allow employers to establish a system to electronically receive Form W-5, Earned Income Credit Advance Payment Certificate.
Announcement 99-4(PDF, 28K)
The IRS will soon begin to make certain documents called Chief Counsel Advice available for public inspection.
Notice 99-4(PDF, 29K)
Penalties and interest study. This notice invites public comment in connection with a study being conducted by the Department of the Treasury and the IRS regarding the administration and implementation of the penalty and interest provisions of the Internal Revenue Code.
Rev. Proc. 99-12(PDF, 24K)
This procedure makes obsolete Rev. Proc. 78-10, 1978-1 C.B. 564, which sets forth procedures whereby Federal, State, and local child support enforcement agencies may obtain under section 6103(l)(6) of the Code return information from the IRS for purposes of the administration of part D of title IV of the Social Security Act. The procedures in Rev. Proc. 78-10 are incompatible with our current business practice in the Child Support Enforcement Program and do not encompass the actual disclosures made or the present statutory framework. Rev. Proc. 78-10 obsolete.
Rev. Rul. 99-3(PDF, 30K)
Section 809. This ruling provides that a life insurance subsidiary of a mutual holding company is not a mutual life insurance company for which the deduction for policyholder dividends is reduced pursuant to sections 808(c)(2) and 809 of the Code.
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