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. 8793(PDF, 50K)
REG-111435-98(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.

T.D. 8810(PDF, 75K)
REG-116824-98(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).

T.D. 8809(PDF, 79K)
REG-117620-98(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.

Rev. Rul. 99-9(PDF, 34K)
LIFO; price indexes; department stores. The December 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, December 31, 1998.

T.D. 8792(PDF, 56K)
Final regulations under section 7702B of the Code relate to consumer protection with respect to qualified long-term care insurance contracts and relate to events that will result in the loss of grandfathered status for long-term care insurance contracts issued prior to January 1, 1997.

T.D. 8794(PDF, 48K)
REG-113694-98(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.

T.D. 8795(PDF, 62K)
Final regulations under section 411 of the Code provide guidance on the requirements of section 204(h) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), relating to defined benefit plans and to individual account plans that are subject to the funding standards of section 302 of ERISA.

Announcement 99-14(PDF, 26K)
Final regulation T.D. 8611, 1995-2 C.B. 286, relating to conduit financing arrangements under section 7701 of the Code, is corrected.

Rev. Proc. 99-15(PDF, 47K)
Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for the 1998 accident year. These factors will be used for computing discounted unpaid losses under section 846 of the Code.

Rev. Proc. 99-16(PDF, 34K)
Insurance companies; discounting estimated salvage recoverable. The salvage discount factors are set forth for the 1998 accident year. These factors will be used for computing estimated salvage recoverable under section 832 of the Code.

Rev. Proc. 99-17(PDF, 36K)
Commodities dealers; securities or commodities traders: procedures for making elections. This procedure prescribes the time and manner for dealers in commodities and traders in securities or commodities to elect to use the mark-to-market method of accounting under section 475 of the Code.