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
REG-105964-98(PDF, 44K)
Proposed regulations under section 1502 of the Code clarify the treatment of the transfer or extinguishment of rights under an intercompany obligation.
T.D. 8803(PDF, 31K)
REG-106386-98(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.
T.D. 8798(PDF, 44K)
REG-120168-97(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.
Rev. Rul. 99-15(PDF, 28K)
LIFO; price indexes; department stores. The January 1999 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, January 31, 1999.
T.D. 8804(PDF, 73K)
Final regulations relate to delaying the effective date and making technical amendments to final regulations under section 1441 of the Code.
GIFT TAX
REG-106177-98(PDF, 73K)
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.
EMPLOYEE PLANS
Notice 99-15(PDF, 16K)
Weighted average interest rate update. Guidelines are set forth for determining the weighted average interest rate for March 1999 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.
ESTATE TAX
REG-106177-98(PDF, 73K)
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.
EXEMPT ORGANIZATIONS
Announcement 99-22(PDF, 38K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 99-25(PDF, 31K)
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.
REG-116099-98(PDF, 28K)
This notice withdraws certain proposed regulations under section 162 of the Code.
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