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
Announcement 99-57(PDF, 16K)
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.
Rev. Proc. 99-26(PDF, 41K)
Secured employee benefits settlement initiative. The Service offers to settle cases in which taxpayers accelerated deductions for accrued employee benefits secured by a letter of credit, bond, or similar financial instrument.
T.D. 8820(PDF, 170K)
Final regulations under section 467 of the Code relate to the treatment of rent and interest under certain agreements for the lease of tangible property.
EXEMPT ORGANIZATIONS
Announcement 99-60(PDF, 10K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
ADMINISTRATIVE
Announcement 99-58(PDF, 8K)
Form 3115, Application for Change in Accounting Method, and its instructions have been revised.
Announcement 99-59(PDF, 13K)
This is the schedule for the 1999 IRS/SSA Information Reporting Seminars.
REG-103694-99(PDF, 14K)
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.
Rev. Rul. 99-26(PDF, 11K)
LIFO; price indexes; department stores. The April 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, April 30, 1999.
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